Examining Greenhouse Gas Emissions Disclosed in Sustainability Reports: A Study in the Banking Sector
Chapter from the book: Sarı Özgün, H. (ed.) 2025. Changes in Accounting and Finance in the Age of Artificial Intelligence and Digitalization Current Approaches.

Murat Düzer
Bilecik Şeyh Edebali University
Fatma Birsu Cevher
Bilecik Şeyh Edebali University

Synopsis

The aim of this study is to examine how greenhouse gas emission disclosures have evolved over time. The analysis was conducted using greenhouse gas emission data covering the period from 2015 to 2023 for 11 banks listed on Borsa Istanbul (BIST). In the study, greenhouse gas emissions were examined under the headings of scope 1, scope 2, scope 1+scope 2, and scope 3 emissions and total emissions according to banks, years, ratio to total assets and annual changes. According to the findings, scope 2 emissions have decreased significantly since 2020. However, it was concluded that the averages obtained as a result of the ratio of emissions to total assets exhibited a decreasing trend in all emission types since the beginning of the analysis period. On average, the largest decrease was found to occur in 2020 for scope 1 emissions and total emissions, and in 2021 for scope 2 and scope 3 emissions.

How to cite this book

Düzer, M. & Cevher, F. B. (2025). Examining Greenhouse Gas Emissions Disclosed in Sustainability Reports: A Study in the Banking Sector. In: Sarı Özgün, H. (ed.), Changes in Accounting and Finance in the Age of Artificial Intelligence and Digitalization Current Approaches. Özgür Publications. DOI: https://doi.org/10.58830/ozgur.pub758.c3107

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Published

June 26, 2025

DOI