Carbon accouting and carbon disclosure in the renewable energy sector an application on accounting

Today, climate change and global warming have initiated some changes in the energy sector. Increasing greenhouse gas emissions due to fossil fuels have made global climate change more pronounced. For this purpose, the use of renewable energy sources contributes to making the energy sector a more environmentally friendly and sustainable sector. With advancing technology and increasing energy demand, environmental concerns and the future of global warming have begun to be questioned. At this point, studies and conventions carried out within the scope of renewable energy formations have brought international limits to carbon emissions. This study examines the reduction of carbon emissions with the use of renewable energies and the use of carbon certificates for businesses. It aims to examine the processes of determining, monitoring and reporting the carbon footprint of businesses operating in the renewable energy sector. In addition, it is aimed to analyze the carbon accounting practices of these enterprises and to make a detailed evaluation through sample applications. In the following sections of the thesis, the theoretical framework of carbon accounting in the renewable energy sector is discussed and the prominent findings of previous studies and practices are analyzed through a literature review. Then, in order to make a detailed assessment of carbon accounting practices, sample accounting records for the companies operating in the sector are focused. This thesis aims to contribute to the understanding and development of carbon accounting practices in the renewable energy sector. It also aims to identify appropriate tools and methods for businesses to improve their carbon management strategies and achieve their sustainability goals.