A RESEARCH ON CARBON TRADE AND CARBON ACCOUNTING APPLICATIONS IN THE WORLD AND TURKEY - DüNYA’DA VE TüRK？YE’DE KARBON T？CARET？ VE KARBON MUHASEBES？ UYGULAMALARI üZER？NE B？R ARA？TIRMA

Since the Industrial Revolution, the rapidly growing industry and trade with globalization has brought more natural resources and energy needs. Many ecological problems have arisen while meeting these needs. The worst of these is climate change due to global warming. The most important reason for climate change is the accumulation of greenhouse gas emissions in the atmosphere. Therefore, the most important way to combat climate change and prevent global warming is to reduce emissions of these gases. In this context, some agreements are signed for the internationalization of this struggle. One of the results of these agreements is carbon trade. This trade has led to the need to measure and record the carbon emissions of enterprises, to include them in financial reports and also to calculate and control their costs. Thus, carbon accounting emerged. This study dealt with the size of the carbon trade in the world and Turkey and is situated in carbon accounting is explained with examples of different applications