Çevre muhasebesi ve çimento fabrikalarının çevre muhasebesine olan duyarlılığı: Çorum Votorantim Çimento Fabrikası uygulaması

Abstract

Günümüzde yaşanan birçok sağlık sorununun temelinde çevresel sorunlar yer almaktadır. Hızlı nüfus artışı, sanayileşme, çarpık kentleşme, küresel ısınma, turizm faaliyetleri ve doğal afetler gibi nedenler sonucunda çevresel sorunlar küresel boyutlara ulaşmış ve canlıların hayatını tehdit etmeye başlamıştır. Ekolojik dengenin korunması ve sürdürülebilirliği için kalıcı, ulusal ve uluslararası boyutlarda düzenlemelerin yapılması gerekmektedir. Sayıları her geçen gün artan işletmelerin çevresel sorunlar üzerindeki payı göz ardı edilemez. Yerel bazda çevresel sorunlara neden olan çimento fabrikaları da; atık gazlar, toksit kimyasallar ve toz partiküller olarak çevreye zarar verebilmektedir. Oysa sosyal sorumluluk kavramı gereğince işletme politikaları; doğal çevreyle uyumlu ve toplum tarafından kabul edilebilir düzeyde olmalıdır. İşletmeler bu politikaları belirleyip uygularken karşılarına çıkan maliyetleri hesaplar aracılığıyla takip etmeli ve finansal tablolar aracılığıyla ilgili kişilere sunmalıdır. Bu noktada ortaya çıkan çevre muhasebesi, çevre ile ilgili mali nitelikteki işlemleri muhasebeleştirmektedir. Yapılan bu çalışmanın birinci bölümünde çevre ile ilgili genel bilgilere yer verilmiştir. İkinci bölümünde ise çevre muhasebesi kavramına değinilerek çevre muhasebesinin önemi ortaya konulmuştur. Son bölümde çimento fabrikalarının çevre muhasebesine olan duyarlılığını ölçmek ve halkın çimento fabrikaları hakkındaki görüşlerini ortaya koymak amacıyla anketler düzenlenmiş ayrıca, Çorum Votorantim Çimento Fabrikası'nda çevre muhasebesi üzerine bir uygulama gerçekleştirilmiştir.Anahtar Sözcükler: Çevre Muhasebesi, Çevresel Maliyet, Çevre iiABSTRACTHİÇYORULMAZ, Ela. Environmental Accounting and Sensitivity of CementPlants with Enviromental Accounting: Corum Votorantim Cement Plant Application,Master Thesis, Çorum, 2015.Nowadays, environmental problems are located on the basis of many healthproblems. The result of rapid population growth, industrialization, unplannedurbanization, global warming, tourism activities and natural disasters, environmentalissues have reached global dimensions and started to threaten the life of creatures. Forthe permanent protection of ecological balance and sustainability, permanent, nationaland international regulations are needed.Ever increasing numbers of enterprises, share on environmental issues, hasreceived a status cannot be ignored. The cement plants that cause environmentalproblems at the local level; can cause damage to the environment as waste gases, toxicchemicals and dust particles. However, the concept of social responsibility inaccordance with company policies; must be compatible with natural environment andacceptable level by community. When businesses identifying and applying thesepolicies, the costs against should follow through accounts and through financialstatements should be presented to the relevant person. At this point, the environmentalaccounting, are accounting the operations of a fiscal nature relating to the environment.In the first part of this study, general information about the environment are given.In the second part referring to the concept of environmental accounting, has revealedthe importance of environmental accounting. In the last section, we have arranged thesurvey to measure the sensitivity of the cement factories to the environmentalaccounting and to reveal the views of public about cement plants. In addition, anapplication has been performed on environmental accounting in Corum VotorantimCement Plant.

Nowadays, environmental problems are located on the basis of many health problems. The result of rapid population growth, industrialization, unplanned urbanization, global warming, tourism activities and natural disasters, environmental issues have reached global dimensions and started to threaten the life of creatures. For the permanent protection of ecological balance and sustainability, permanent, national and international regulations are needed. Ever increasing numbers of enterprises, share on environmental issues, has received a status cannot be ignored. The cement plants that cause environmental problems at the local level; can cause damage to the environment as waste gases, toxic chemicals and dust particles. However, the concept of social responsibility in accordance with company policies; must be compatible with natural environment and acceptable level by community. When businesses identifying and applying these policies, the costs against should follow through accounts and through financial statements should be presented to the relevant person. At this point, the environmental accounting, are accounting the operations of a fiscal nature relating to the environment.In the first part of this study, general information about the environment are given. In the second part referring to the concept of environmental accounting, has revealed the importance of environmental accounting. In the last section, we have arranged the survey to measure the sensitivity of the cement factories to the environmental accounting and to reveal the views of public about cement plants. In addition, an application has been performed on environmental accounting in Corum Votorantim Cement Plant.Keywords: Environmental Accounting, Environmental Costs, Environmental