Carbon accounting transactions in marine transportation within the scope of sustainability and a model proposal

Over the years in order to destroy the environmental damages that occur during the life stages of the ship have been established various rules and regulations. Following the Paris Climate Agreement, which entered into force in 2016, special attention is paid to efforts to reduce ship-sourced greenhouse gas emissions. IMO as the UN specialized agency and maritime authority, has accelerated its work to reduce greenhouse gas emissions from ships and to build an ecological maritime transport. IMO, In 2018, it published its initial strategy to reduce greenhouse gas emissions from ships and it aims to complete the decarbonization process in shipping by the end of the century. In this context, IMO has published The IMO Sulfur Regulation-2020 and also has assessed the environmental and financial impacts of alternative approaches about to pricing ship-sourced emissions. On the other hand, The EU Commission stated that it aims to be the first climate-neutral continent by 2050 in the EU Green Deal announced in 2019. Furthermore in the directive under the FIT 55 Package, which they submitted in 2021 as part of the deal, they announced that that they plan to include into EU ETS ship-sourced emissions associated with the EU continent. By the relevant authorities continues the negotiation process about model proposals for reducing ship-sourced emissions and pricing these emissions. The aim of this study is to examine the problem of ship-borne greenhouse gas emissions and activities of ecological shipbuilding, which are among the current fields of study of shipbuilding and marine engineering, within the framework of accounting and finance. For this purpose, was accessed to the informations as a result of an interview with a Turkish shipping company, which is considered one of the most important shipyards in shipbuilding, maintenance and repair in World Maritime. In line with the information obtained from the company have been done studies about accounting for ship-sourced carbon emissions, financial examination of investment alternatives that comply with the IMO 2020 Sulfur Regulation and accounting of ecological shipbuilding costs in line with IAS/IFRS. Keywords: Maritime, Ecological Ship, Emission, Carbon Accounting