{"id":1444,"date":"2023-07-30T16:51:50","date_gmt":"2023-07-30T13:51:50","guid":{"rendered":"https:\/\/www.legelaw.com\/?p=1444"},"modified":"2024-07-30T22:32:44","modified_gmt":"2024-07-30T19:32:44","slug":"karbon-kredileri","status":"publish","type":"post","link":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/","title":{"rendered":"Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131"},"content":{"rendered":"

YE\u015e\u0130L BOR\u00c7LANMA ARA\u00c7LARI VE YE\u015e\u0130L K\u0130RA SERT\u0130F\u0130KALARI<\/h1><\/div>
<\/div><\/div>

\u0130klim krizi, Covid-19 pandemisi ve Avrupa Ye\u015fil Mutabakat\u0131 geli\u015fmeleri d\u00fcnyada ve \u00fclkemiz sermaye piyasalar\u0131nda s\u00fcrd\u00fcr\u00fclebilir finans yakla\u015f\u0131m\u0131 ve ye\u015fil tahvil gibi yenilik\u00e7i finansal ara\u00e7lar\u0131n \u00f6nemini art\u0131rm\u0131\u015ft\u0131r. Bu itibarla,11. Kalk\u0131nma Plan\u0131, 2021 Ekonomi Reformlar\u0131 Paketi ve Paris \u0130klim Anla\u015fmas\u0131 \u00f6ncelik ve eylemleri \u00e7er\u00e7evesinde, s\u00fcrd\u00fcr\u00fclebilirli\u011fe olumlu katk\u0131 sa\u011flayacak yat\u0131r\u0131mlar\u0131n finansman\u0131n\u0131n te\u015fvik edilmesi i\u00e7in Sermaye Piyasas\u0131 Kanunu md. 1 ve md. 128\/e h\u00fck\u00fcmleri uyar\u0131nca \u201cYe\u015fil Bor\u00e7lanma Arac\u0131, S\u00fcrd\u00fcr\u00fclebilir Bor\u00e7lanma Arac\u0131, Ye\u015fil Kira Sertifikas\u0131, S\u00fcrd\u00fcr\u00fclebilir Kira Sertifikas\u0131 Rehberi\u201d Kurul Karar Organ\u0131\u2019n\u0131n i-SPK 128.18 (24\/02\/2022 tarih ve 10\/296 s.k.) say\u0131l\u0131 \u0130lke Karar\u0131 ile kabul edilerek yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n

Rehber ile ye\u015fil bor\u00e7lanma arac\u0131, s\u00fcrd\u00fcr\u00fclebilir bor\u00e7lanma arac\u0131 ile ye\u015fil kira sertifikas\u0131, s\u00fcrd\u00fcr\u00fclebilir kira sertifikas\u0131 ihra\u00e7lar\u0131n\u0131n uluslararas\u0131 finansal piyasalardaki en iyi uygulamalar ve standartlarla uyumlu \u015fekilde y\u00fcr\u00fct\u00fclmesi, s\u00fcrd\u00fcr\u00fclebilirlik projeleri ve ye\u015fil projelerin finansman\u0131nda, \u015feffafl\u0131k, d\u00fcr\u00fcstl\u00fck, tutarl\u0131l\u0131k ve kar\u015f\u0131la\u015ft\u0131r\u0131labilirli\u011fin art\u0131r\u0131lmas\u0131 ama\u00e7lanmaktad\u0131r.<\/p>\n

Rehber\u2019de ye\u015fil bor\u00e7lanma ara\u00e7lar\u0131, a\u015fa\u011f\u0131da \u00f6zetlenen, Rehber\u2019in arad\u0131\u011f\u0131 d\u00f6rt temel bile\u015fen \u00e7er\u00e7evesinde, ihra\u00e7lardan elde edilecek gelirlerin ye\u015fil proje tan\u0131m\u0131na uygun yeni ve\/veya mevcut ye\u015fil projelerin k\u0131smen ya da tamamen finansman\u0131 veya yeniden finansman\u0131nda kullan\u0131lacak olan, borsada i\u015flem g\u00f6ren veya g\u00f6rmeyen her t\u00fcrl\u00fc bor\u00e7lanma arac\u0131 olarak tan\u0131mlanmakta olup ye\u015fil projeler ise, iklim de\u011fi\u015fikli\u011fi etkilerinin azalt\u0131lmas\u0131, do\u011fal kaynaklar\u0131n korunmas\u0131, enerji verimlili\u011fi, kirlili\u011fin \u00f6nlenmesi ve kontrol\u00fc, do\u011fal kaynaklar\u0131n s\u00fcrd\u00fcr\u00fclebilirli\u011fi, biyo\u00e7e\u015fitlili\u011fin korunmas\u0131, \u00e7evre dostu temiz ula\u015f\u0131m ve s\u00fcrd\u00fcr\u00fclebilir su gibi \u00e7evresel ama\u00e7lara katk\u0131 sa\u011flayan projeler \u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r. Uygulamada ye\u015fil bor\u00e7lanma ara\u00e7lar\u0131 gelirlerinin \u00f6nemli bir b\u00f6l\u00fcm\u00fc yenilenebilir enerji ve enerji verimlili\u011fi alanlar\u0131nda kullan\u0131lmaktad\u0131r.<\/p>\n

Ye\u015fil Bor\u00e7lanma Arac\u0131na \u0130li\u015fkin Genel Esaslar Nelerdir?<\/h4>\n

Rehber\u2019de ye\u015fil bor\u00e7lanma arac\u0131 ihra\u00e7lar\u0131nda sa\u011flanmas\u0131 gereken ko\u015fullara yer verilmi\u015ftir. Bu ko\u015fullar;<\/p>\n

\u0130hra\u00e7\u00e7\u0131, \u00e7er\u00e7eve belgesi kapsam\u0131nda yap\u0131labilecek ihra\u00e7lar\u0131n Rehber\u2019de belirtilen esaslara uygun olarak ger\u00e7ekle\u015ftirilece\u011fini \u00e7er\u00e7eve belgesinde taahh\u00fct etmesi gerekmektedir.
\n\u0130hra\u00e7tan elde edilen fonun, \u00e7er\u00e7eve belgesinde belirtilen \u015fekilde, ye\u015fil proje tan\u0131m\u0131na uygun yeni ve\/veya mevcut ye\u015fil projelerin k\u0131smen ya da tamamen finansman\u0131nda ya da yeniden finansman\u0131nda kullan\u0131lmas\u0131 gerekmektedir.
\nYe\u015fil bor\u00e7lanma arac\u0131 \u00e7er\u00e7eve belgesinin Rehber ile uyumlu oldu\u011fu ikinci taraf g\u00f6r\u00fc\u015f\u00fc ile incelenmeli ve de\u011ferlendirilmelidir.
\nBelirtilen ko\u015fullar\u0131n sa\u011flanmas\u0131 halinde ihra\u00e7\u00e7\u0131n\u0131n ihra\u00e7 edece\u011fi bor\u00e7lanma arac\u0131 i\u00e7in \u201cye\u015fil bor\u00e7lanma arac\u0131\u201d, \u201cs\u00fcrd\u00fcr\u00fclebilir bor\u00e7lanma arac\u0131\u201d, \u201cye\u015fil kira sertifikas\u0131\u201d,\u201d s\u00fcrd\u00fcr\u00fclebilir kira sertifikas\u0131\u201d terimlerini kullanabilece\u011fi ifade edilmektedir.<\/p>\n

Rehber\u2019de ayr\u0131ca ye\u015fil ve s\u00fcrd\u00fcr\u00fclebilir bor\u00e7lanma ara\u00e7lar\u0131n\u0131n Rehber\u2019in d\u00f6rt temel bile\u015feniyle \u00f6rt\u00fc\u015fmeyen bor\u00e7lanma ara\u00e7lar\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fclemeyece\u011fi ifade edilmi\u015ftir.<\/p>\n

Rehber\u2019e g\u00f6re ihra\u00e7\u00e7\u0131, ye\u015fil projesine ili\u015fkin iklim de\u011fi\u015fikli\u011fi etkilerinin azalt\u0131lmas\u0131, iklim de\u011fi\u015fikli\u011fine uyum, do\u011fal kaynaklar\u0131n korunmas\u0131, biyo\u00e7e\u015fitlili\u011fin korunmas\u0131, kirlili\u011fin \u00f6nlemesi ve kontrol\u00fc konular\u0131ndaki genel s\u00fcrd\u00fcr\u00fclebilirlik stratejisi ve politikas\u0131 kapsam\u0131nda ilgili bilgileri \u201cYe\u015fil Bor\u00e7lanma Arac\u0131 \u00c7er\u00e7eve Belgesi\u201d ad\u0131 alt\u0131nda bir belgede \u00f6zetleyecek ve d\u0131\u015f de\u011ferlendirme g\u00f6r\u00fc\u015flerini SPK\u2019ya ileterek kamuya a\u00e7\u0131klamas\u0131 gerekecektir.<\/p>\n

Ye\u015fil Bor\u00e7lanma Arac\u0131 Temel Bile\u015fenleri Nelerdir?<\/h4>\n

Rehber\u2019de Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 \u0130lkeleri\u2019nin d\u00f6rt temel bile\u015feni d\u00fczenlenmi\u015ftir. bu temel bile\u015fenler;<\/p>\n

\u0130hra\u00e7tan Elde Edilen Fonlar\u0131n Kullan\u0131m\u0131:Rehber kapsam\u0131nda ye\u015fil bor\u00e7lanma arac\u0131 ihrac\u0131ndan elde edilen fonun en k\u0131sa s\u00fcrede ye\u015fil projeler i\u00e7in kullan\u0131lmas\u0131 gerekmektedir. Ayr\u0131ca bunun i\u00e7in \u00f6ng\u00f6r\u00fclen s\u00fcreye \u00e7er\u00e7eve belgesinde yer verilmesinin zorunlu oldu\u011fu ifade edilmi\u015ftir.
\nBu kapsamda \u00e7er\u00e7eve belgesinde belirlenen t\u00fcm elveri\u015fli ye\u015fil projeler, ihra\u00e7\u00e7\u0131 taraf\u0131ndan \u00e7evresel faydalar sa\u011flamas\u0131 bak\u0131m\u0131ndan de\u011ferlendirilmeli ve \u00e7evresel faydalar \u00f6l\u00e7\u00fclebilir \u015fekilde sunulmas\u0131 gerekmektedir.<\/p>\n

Rehber\u2019e g\u00f6re ihra\u00e7tan elde edilen fonun tamam\u0131n\u0131n veya bir k\u0131sm\u0131n\u0131n ye\u015fil projelerin yeniden finansman\u0131 i\u00e7in kullan\u0131lacak olmas\u0131 veya kullan\u0131lma ihtimalinin bulunmas\u0131 halinde, fonun projelerin finansman\u0131 ile yeniden finansman\u0131 aras\u0131ndaki da\u011f\u0131l\u0131m\u0131 hakk\u0131nda bir tahminde bulunulmas\u0131 ve uygun oldu\u011fu \u00f6l\u00e7\u00fcde hangi yat\u0131r\u0131mlar\u0131n veya proje portf\u00f6ylerinin yeniden finanse edilebilece\u011finin \u00e7er\u00e7eve belgesinde a\u00e7\u0131klanmas\u0131 gerekmektedir.<\/p>\n

Rehber\u2019de ye\u015fil proje i\u00e7in bir veya birden fazla t\u00fcr ve\/veya \u00e7evresel ama\u00e7la ili\u015fkili olabilece\u011fi ve ye\u015fil proje ile ilgili ara\u015ft\u0131rma geli\u015ftirme ve di\u011fer destekleyici harcamalar\u0131 i\u00e7erebilece\u011fi belirtilmi\u015ftir. Yeniden finanse edilen elveri\u015fli ye\u015fil projelere dair ara\u015ft\u0131rma geli\u015ftirme ve di\u011fer ili\u015fkili, destekleyici harcamalar\u0131n ye\u015fil proje kapsam\u0131nda finanse edilebilmesi i\u00e7in, bu harcamalar\u0131n yap\u0131ld\u0131\u011f\u0131 tarihin veya di\u011fer belirleyici tarihin (tahmini geriye d\u00f6n\u00fck inceleme s\u00fcresi) \u00e7er\u00e7eve belgesinde a\u00e7\u0131klanmas\u0131 gerekti\u011fi ve tahmini geriye d\u00f6n\u00fck inceleme s\u00fcresinin 36 ay\u0131 ge\u00e7memesi tavsiye edilmi\u015ftir.<\/p>\n

Elveri\u015fli ye\u015fil proje t\u00fcrleri bu listeyle s\u0131n\u0131rl\u0131 olmamakla birlikte a\u015fa\u011f\u0131daki gibidir;<\/p>\n

    \n
  • Yenilenebilir enerji,<\/li>\n
  • Enerji verimlili\u011fi,<\/li>\n
  • Kirlili\u011fin \u00f6nlenmesi ve kontrol\u00fc,<\/li>\n
  • Ya\u015fayan do\u011fal kaynaklar ve arazi kullan\u0131m\u0131n\u0131n \u00e7evresel s\u00fcrd\u00fcr\u00fclebilir y\u00f6netimi,<\/li>\n
  • Karasal ve su biyo\u00e7e\u015fitlili\u011finin korunmas\u0131,<\/li>\n
  • Temiz ula\u015f\u0131m,<\/li>\n
  • S\u00fcrd\u00fcr\u00fclebilir su ve at\u0131k su y\u00f6netimi,<\/li>\n
  • \u0130klim de\u011fi\u015fikli\u011fine uyum,<\/li>\n
  • Eko-verimli ve\/veya d\u00f6ng\u00fcsel ekonomiye uyarlanm\u0131\u015f \u00fcr\u00fcnler, \u00fcretim teknolojileri ve s\u00fcre\u00e7leri,<\/li>\n
  • B\u00f6lgesel, ulusal veya uluslararas\u0131 kabul g\u00f6rm\u00fc\u015f standartlar veya sertifikalar\u0131n gerekliliklerini kar\u015f\u0131layan ye\u015fil binalar.<\/li>\n<\/ul>\n

    Yukar\u0131da belirtilen s\u0131n\u0131flar\u0131n yan\u0131 s\u0131ra ye\u015fil projelerin elveri\u015flili\u011finin belirlenmesine dair ba\u015fta Avrupa Birli\u011fi Taksonomisi olmak \u00fczere, uluslararas\u0131 kabul g\u00f6rm\u00fc\u015f di\u011fer taksonomilerin de ihra\u00e7\u00e7\u0131lar taraf\u0131ndan da kullan\u0131lmas\u0131n\u0131n da m\u00fcmk\u00fcn oldu\u011fu ifade edilmi\u015ftir.<\/p>\n

    Proje De\u011ferlendirme ve Se\u00e7me S\u00fcreci: Rehber\u2019e g\u00f6re ihra\u00e7\u00e7\u0131 a\u015fa\u011f\u0131da listelenen unsurlar\u0131 \u00e7er\u00e7eve belgesi ile yat\u0131r\u0131mc\u0131lara a\u00e7\u0131klamal\u0131d\u0131r:<\/p>\n

      \n
    • Elveri\u015fli ye\u015fil proje t\u00fcrlerinin Birle\u015fmi\u015f Milletler S\u00fcrd\u00fcr\u00fclebilir Kalk\u0131nma Ama\u00e7lar\u0131, Paris \u0130klim Anla\u015fmas\u0131 vb. uluslararas\u0131 taahh\u00fctlerle ili\u015fkisi,<\/li>\n
    • \u0130hraca konu projenin \u00f6rneklenen elveri\u015fli ye\u015fil proje t\u00fcrlerinden hangisinin kapsam\u0131na girdi\u011finin ne \u015fekilde belirlendi\u011fine ili\u015fkin bilgi,,<\/li>\n
    • Ye\u015fil projelerin se\u00e7iminde kullan\u0131lan \u00f6l\u00e7\u00fctlerden her bir proje ile ilgili \u00e7evresel ama\u00e7lara yap\u0131lan \u00f6nemli katk\u0131y\u0131 g\u00f6stermek amac\u0131yla kullan\u0131lacak niteliksel ve niceliksel etki \u00f6l\u00e7\u00fctlerinin a\u00e7\u0131klanmas\u0131,<\/li>\n
    • Ye\u015fil proje t\u00fcrleri ile ilgili olas\u0131 \u00e7evresel ve sosyal riskleri belirlemek ve y\u00f6netmek i\u00e7in uygulanan s\u00fcre\u00e7lere dair bilgi.<\/li>\n<\/ul>\n

      \u0130hra\u00e7tan Elde Edilen Fonlar\u0131n Y\u00f6netimi:<\/strong>Rehber\u2019e g\u00f6re ihra\u00e7c\u0131 taraf\u0131ndan ye\u015fil bor\u00e7lanma arac\u0131 ihrac\u0131ndan elde edilen fonun kullan\u0131m yerlerinin m\u00fcnhas\u0131ran her bir ye\u015fil bor\u00e7lanma arac\u0131 ihrac\u0131 i\u00e7in ayr\u0131 muhasebe hesab\u0131 a\u00e7\u0131larak veya birden \u00e7ok ye\u015fil bor\u00e7lanma arac\u0131 ihrac\u0131 i\u00e7in ayr\u0131 bir toplu hesap a\u00e7\u0131larak veya di\u011fer uygun bir usulde izlenerek takip edilmesi, bu hesaplara yap\u0131lacak her t\u00fcrl\u00fc kayd\u0131n g\u00fcvenli bir \u015fekilde izlenmesi ve elveri\u015fli ye\u015fil projelere \u00f6zg\u00fc s\u00f6z konusu bor\u00e7lanma ve yat\u0131r\u0131m s\u00fcre\u00e7leri ile ihra\u00e7tan elde edilen fondan toplam proje tutar\u0131 kadar tutar d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutar\u0131n ba\u015fka ama\u00e7larla kullan\u0131lmad\u0131\u011f\u0131na y\u00f6nelik takibin ihra\u00e7\u00e7\u0131 taraf\u0131ndan yaz\u0131l\u0131 hale getirilmi\u015f dahili izleme y\u00f6ntemi ile ger\u00e7ekle\u015ftirilmesi gerekti\u011fi ifade edilmi\u015ftir.<\/p>\n

      Raporlama:<\/strong>Rehber\u2019e g\u00f6re ihra\u00e7\u00e7\u0131lar, ihra\u00e7 tarihinden itibaren y\u0131lda bir defa ve her durumda ihra\u00e7tan elde edilen fonun tamam\u0131 kullan\u0131ld\u0131ktan sonra, fon kullan\u0131m\u0131na dair g\u00fcncel bilgileri ve ayr\u0131ca varsa \u00f6nemli geli\u015fmeleri fon kullan\u0131m\u0131 raporu kapsam\u0131nda Kurul\u2019un \u00f6zel durumlar\u0131n kamuya a\u00e7\u0131klanmas\u0131na ili\u015fkin d\u00fczenlemeleri \u00e7er\u00e7evesinde kamuya a\u00e7\u0131klamas\u0131 gerekmektedir.<\/p>\n

      Ayr\u0131ca fonun tamam\u0131 kullan\u0131ld\u0131ktan sonra, tahmin edilen ve\/veya ger\u00e7ekle\u015fen \u00e7evresel etkileri ise etki raporu kapsam\u0131nda belirtilen usulde kamuya a\u00e7\u0131klamas\u0131 gerekti\u011fi ve ihra\u00e7\u00e7\u0131n\u0131n etki raporunun bir d\u0131\u015f de\u011ferlendirme kurulu\u015fu taraf\u0131ndan incelenmesi ve de\u011ferlendirilmesi tavsiye edilmektedir.<\/p>\n

      Rehber\u2019e g\u00f6re ihra\u00e7\u00e7\u0131lar\u0131n ye\u015fil bor\u00e7lanma arac\u0131 \u00e7er\u00e7eve belgesi ile bu d\u00f6rt temel bile\u015fen ile uyumlu oldu\u011funa ili\u015fkin d\u0131\u015f de\u011ferlendirme g\u00f6r\u00fc\u015f\u00fcn\u00fc ihra\u00e7 belgesi veya izahname ile birlikte ilan etmesi ve ye\u015fil bor\u00e7lanma arac\u0131 \u00e7er\u00e7eve belgesi ile d\u0131\u015f de\u011ferlendirme g\u00f6r\u00fc\u015f\u00fcn\u00fcn, ye\u015fil bor\u00e7lanma ara\u00e7lar\u0131na ili\u015fkin di\u011fer bilgi ve belgelerle birlikte ihra\u00e7 belgesi veya izahname onay ba\u015fvurusu s\u0131ras\u0131nda SPK\u2019ya iletilmesi gerekmektedir.<\/p>\n

      \u0130hra\u00e7\u00e7\u0131lar, SPK\u2019n\u0131n \u00f6zel durumlar\u0131n kamuya a\u00e7\u0131klanmas\u0131na ili\u015fkin d\u00fczenlemeleri kapsam\u0131nda ihra\u00e7 sonras\u0131 ye\u015fil bor\u00e7lanma arac\u0131 ihrac\u0131ndan elde edilen fonlar\u0131n d\u00e2hili izleme y\u00f6ntemi ve proje kullan\u0131m yerlerine tahsisinin do\u011frulanmas\u0131na ili\u015fkin d\u0131\u015f de\u011ferlendirme g\u00f6r\u00fc\u015f\u00fcn\u00fc de kamuya a\u00e7\u0131klamal\u0131d\u0131r.<\/p>\n

      ICMA (Uluslararas\u0131 Sermaye Piyasalar\u0131 Derne\u011fi (International Capital Market Association, \u201cICMA\u201d) D\u0131\u015f De\u011ferlendirme Rehberi\u2019nde Ye\u015fil Bor\u00e7lanma Arac\u0131 \u0130hrac\u0131 S\u00fcrecinde \u0130hra\u00e7\u00e7\u0131lar\u0131n Alabilece\u011fi D\u0131\u015f De\u011ferlendirme Hizmeti T\u00fcrleri Nelerdir?<\/h5>\n

      S\u00f6z konusu hizmet t\u00fcrleri a\u015fa\u011f\u0131da d\u00f6rt temel grupta a\u00e7\u0131klanmaktad\u0131r:<\/p>\n

        \n
      • \u0130kinci Taraf G\u00f6r\u00fc\u015f\u00fc,<\/li>\n
      • Do\u011frulama,<\/li>\n
      • Sertifikasyon,<\/li>\n
      • Ye\u015fil Bor\u00e7lanma Arac\u0131 Puanlama\/Derecelendirme.<\/li>\n<\/ul>\n
        Yurt D\u0131\u015f\u0131 \u0130hra\u00e7larda S\u00fcre\u00e7 Nas\u0131l \u0130lerlemektedir?<\/h5>\n

        Rehber\u2019e g\u00f6re ye\u015fil bor\u00e7lanma ara\u00e7lar\u0131n\u0131n yurtd\u0131\u015f\u0131 ihra\u00e7 ba\u015fvurular\u0131nda, ihrac\u0131n yap\u0131ld\u0131\u011f\u0131\/tabi oldu\u011fu yabanc\u0131 ye\u015fil bor\u00e7lanma\/ye\u015fil hukuk standartlar\u0131 uyar\u0131nca haz\u0131rlanan ve y\u00f6netim kurulu taraf\u0131ndan onaylanan \u00e7er\u00e7eve belgesinin ve s\u00f6z konusu belgenin esas al\u0131nan yabanc\u0131 standartlar ile uyumlu oldu\u011funa ili\u015fkin ikinci taraf g\u00f6r\u00fc\u015f\u00fcn\u00fcn Kurul\u2019a sunulmas\u0131 ve ilan edilmesi gerekmektedir.<\/p>\n

        \u0130hra\u00e7tan sonra ise, yabanc\u0131 standartlara uyumlu fon kullan\u0131m raporlar\u0131n\u0131n, haz\u0131rlanmas\u0131ndan itibaren t\u00fcrk\u00e7e \u00e7evirisinin \u00fc\u00e7 ay i\u00e7inde kamuya a\u00e7\u0131klanmas\u0131 gerekir.<\/p>\n

        Rehber kapsam\u0131nda yurt d\u0131\u015f\u0131nda yap\u0131lacak ye\u015fil ihra\u00e7larda da Kurul\u2019dan ayr\u0131 bir ihra\u00e7 tavan\u0131 al\u0131nmas\u0131 gerekti\u011fi ve ihra\u00e7\u00e7\u0131 bir \u00e7er\u00e7eve belgesi ve buna ili\u015fkin ikinci taraf g\u00f6r\u00fc\u015f\u00fcn\u00fc, ayn\u0131 \u00e7evresel ama\u00e7lara dayal\u0131 ye\u015fil projelerin finansman\u0131nda kullan\u0131lmas\u0131 kayd\u0131yla farkl\u0131 ihra\u00e7 tavan\u0131 ba\u015fvurular\u0131nda kullanabilece\u011fi ifade edilmi\u015ftir. Bu hususun Rehber\u2019in yay\u0131mlanmas\u0131ndan \u00f6nce ger\u00e7ekle\u015ftirilen yurt i\u00e7i ve yurt d\u0131\u015f\u0131 ye\u015fil\/s\u00fcrd\u00fcr\u00fclebilir bor\u00e7lanma ara\u00e7lar\u0131 ihra\u00e7lar\u0131na dayanak olu\u015fturan \u00e7er\u00e7eve belgeleri i\u00e7in de ge\u00e7erli oldu\u011fu ifade edilmi\u015ftir.<\/p>\n

        Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131n\u0131n Sa\u011flad\u0131\u011f\u0131 Ba\u015fl\u0131ca Faydalar Nelerdir?<\/h4>\n
          \n
        • Birincil fayda olarak, yat\u0131r\u0131mc\u0131lar bu ara\u00e7lar sayesinde risk ve gelir dengelerini \u00e7evresel fakt\u00f6rlere g\u00f6re sa\u011flayabilir. Di\u011fer tarafta, iklim de\u011fi\u015fikli\u011finden kaynaklanan \u00e7evresel sorunlar\u0131n azalt\u0131lmas\u0131 hedefine sa\u011flad\u0131\u011f\u0131 katk\u0131 sebebiyle finansal piyasalarda s\u00fcrekli bir yat\u0131r\u0131mc\u0131 talebi yaratabilir.<\/li>\n
        • Fon kullan\u0131mlar\u0131n\u0131n d\u00fczenli olarak raporlanmas\u0131 ile risk \u00f6l\u00e7\u00fcm\u00fc daha \u015feffaft\u0131r. B\u00f6ylelikle olu\u015fan t\u00fcm fonlar\u0131n nerede, nas\u0131l kullan\u0131ld\u0131\u011f\u0131 izlenilebilir.<\/li>\n
        • Ye\u015fil bor\u00e7lanma ara\u00e7lar\u0131n\u0131n ihrac\u0131, elde edilen fonlar\u0131n izlenmesini ve raporlanmas\u0131 s\u00fcrecini y\u00f6netecek \u015firketlerin b\u00fcnyesinde kurumsal bir y\u00f6netim yap\u0131s\u0131n\u0131 da gerektirir. Bu yap\u0131 sayesinde yat\u0131r\u0131mc\u0131 da s\u00fcrecin i\u015fleyi\u015finden haberdar olur ve taraflar aras\u0131nda g\u00fcven ili\u015fkisi olu\u015fur.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1781,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-tr"],"yoast_head":"\nYe\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131 - Lege Law<\/title>\n<meta name=\"description\" content=\"\u0130klim krizi, Covid-19 pandemisi ve Avrupa Ye\u015fil Mutabakat\u0131 geli\u015fmeleri d\u00fcnyada ve \u00fclkemiz sermaye piyasalar\u0131nda s\u00fcrd\u00fcr\u00fclebilir finans\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131 - Lege Law\" \/>\n<meta property=\"og:description\" content=\"\u0130klim krizi, Covid-19 pandemisi ve Avrupa Ye\u015fil Mutabakat\u0131 geli\u015fmeleri d\u00fcnyada ve \u00fclkemiz sermaye piyasalar\u0131nda s\u00fcrd\u00fcr\u00fclebilir finans\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/\" \/>\n<meta property=\"og:site_name\" content=\"Lege Law\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-30T13:51:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-30T19:32:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.legelaw.com\/wp-content\/uploads\/2023\/07\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-3-1024x576.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"576\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"legelaw\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"legelaw\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/\"},\"author\":{\"name\":\"legelaw\",\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/#\\\/schema\\\/person\\\/5b3c4d5f5538bbfbe583c0a99e9ca4a2\"},\"headline\":\"Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131\",\"datePublished\":\"2023-07-30T13:51:50+00:00\",\"dateModified\":\"2024-07-30T19:32:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/\"},\"wordCount\":3453,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legelaw.com\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-3.png\",\"articleSection\":[\"Uncategorized @tr\"],\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/\",\"url\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/\",\"name\":\"Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131 - Lege Law\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legelaw.com\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-3.png\",\"datePublished\":\"2023-07-30T13:51:50+00:00\",\"dateModified\":\"2024-07-30T19:32:44+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/#\\\/schema\\\/person\\\/5b3c4d5f5538bbfbe583c0a99e9ca4a2\"},\"description\":\"\u0130klim krizi, Covid-19 pandemisi ve Avrupa Ye\u015fil Mutabakat\u0131 geli\u015fmeleri d\u00fcnyada ve \u00fclkemiz sermaye piyasalar\u0131nda s\u00fcrd\u00fcr\u00fclebilir finans\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.legelaw.com\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-3.png\",\"contentUrl\":\"https:\\\/\\\/www.legelaw.com\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-3.png\",\"width\":1920,\"height\":1080,\"caption\":\"Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/karbon-kredileri\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/#website\",\"url\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/\",\"name\":\"Lege Law\",\"description\":\"Attorneys at law\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/#\\\/schema\\\/person\\\/5b3c4d5f5538bbfbe583c0a99e9ca4a2\",\"name\":\"legelaw\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/28e9664ee6fe2ff54b9a1d4eff0ddb39ec931f418d8d0b09adbe9f220694c50b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/28e9664ee6fe2ff54b9a1d4eff0ddb39ec931f418d8d0b09adbe9f220694c50b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/28e9664ee6fe2ff54b9a1d4eff0ddb39ec931f418d8d0b09adbe9f220694c50b?s=96&d=mm&r=g\",\"caption\":\"legelaw\"},\"sameAs\":[\"http:\\\/\\\/www.legelaw.com\"],\"url\":\"https:\\\/\\\/www.legelaw.com\\\/tr\\\/author\\\/legelaw\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131 - Lege Law","description":"\u0130klim krizi, Covid-19 pandemisi ve Avrupa Ye\u015fil Mutabakat\u0131 geli\u015fmeleri d\u00fcnyada ve \u00fclkemiz sermaye piyasalar\u0131nda s\u00fcrd\u00fcr\u00fclebilir finans","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/","og_locale":"tr_TR","og_type":"article","og_title":"Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131 - Lege Law","og_description":"\u0130klim krizi, Covid-19 pandemisi ve Avrupa Ye\u015fil Mutabakat\u0131 geli\u015fmeleri d\u00fcnyada ve \u00fclkemiz sermaye piyasalar\u0131nda s\u00fcrd\u00fcr\u00fclebilir finans","og_url":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/","og_site_name":"Lege Law","article_published_time":"2023-07-30T13:51:50+00:00","article_modified_time":"2024-07-30T19:32:44+00:00","og_image":[{"width":1024,"height":576,"url":"https:\/\/www.legelaw.com\/wp-content\/uploads\/2023\/07\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-3-1024x576.png","type":"image\/png"}],"author":"legelaw","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"legelaw","Tahmini okuma s\u00fcresi":"9 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/#article","isPartOf":{"@id":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/"},"author":{"name":"legelaw","@id":"https:\/\/www.legelaw.com\/tr\/#\/schema\/person\/5b3c4d5f5538bbfbe583c0a99e9ca4a2"},"headline":"Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131","datePublished":"2023-07-30T13:51:50+00:00","dateModified":"2024-07-30T19:32:44+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/"},"wordCount":3453,"commentCount":0,"image":{"@id":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legelaw.com\/wp-content\/uploads\/2023\/07\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-3.png","articleSection":["Uncategorized @tr"],"inLanguage":"tr","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/","url":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/","name":"Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131 - Lege Law","isPartOf":{"@id":"https:\/\/www.legelaw.com\/tr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/#primaryimage"},"image":{"@id":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legelaw.com\/wp-content\/uploads\/2023\/07\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-3.png","datePublished":"2023-07-30T13:51:50+00:00","dateModified":"2024-07-30T19:32:44+00:00","author":{"@id":"https:\/\/www.legelaw.com\/tr\/#\/schema\/person\/5b3c4d5f5538bbfbe583c0a99e9ca4a2"},"description":"\u0130klim krizi, Covid-19 pandemisi ve Avrupa Ye\u015fil Mutabakat\u0131 geli\u015fmeleri d\u00fcnyada ve \u00fclkemiz sermaye piyasalar\u0131nda s\u00fcrd\u00fcr\u00fclebilir finans","breadcrumb":{"@id":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/#primaryimage","url":"https:\/\/www.legelaw.com\/wp-content\/uploads\/2023\/07\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-3.png","contentUrl":"https:\/\/www.legelaw.com\/wp-content\/uploads\/2023\/07\/Obligations-Imposed-on-Companies-by-the-German-Supply-Chain-Act-3.png","width":1920,"height":1080,"caption":"Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131"},{"@type":"BreadcrumbList","@id":"https:\/\/www.legelaw.com\/tr\/karbon-kredileri\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legelaw.com\/tr\/"},{"@type":"ListItem","position":2,"name":"Ye\u015fil Bor\u00e7lanma Ara\u00e7lar\u0131 ve Ye\u015fil Kira Sertifikalar\u0131"}]},{"@type":"WebSite","@id":"https:\/\/www.legelaw.com\/tr\/#website","url":"https:\/\/www.legelaw.com\/tr\/","name":"Lege Law","description":"Attorneys at law","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legelaw.com\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Person","@id":"https:\/\/www.legelaw.com\/tr\/#\/schema\/person\/5b3c4d5f5538bbfbe583c0a99e9ca4a2","name":"legelaw","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/secure.gravatar.com\/avatar\/28e9664ee6fe2ff54b9a1d4eff0ddb39ec931f418d8d0b09adbe9f220694c50b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/28e9664ee6fe2ff54b9a1d4eff0ddb39ec931f418d8d0b09adbe9f220694c50b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/28e9664ee6fe2ff54b9a1d4eff0ddb39ec931f418d8d0b09adbe9f220694c50b?s=96&d=mm&r=g","caption":"legelaw"},"sameAs":["http:\/\/www.legelaw.com"],"url":"https:\/\/www.legelaw.com\/tr\/author\/legelaw\/"}]}},"_links":{"self":[{"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/posts\/1444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/comments?post=1444"}],"version-history":[{"count":6,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/posts\/1444\/revisions"}],"predecessor-version":[{"id":1780,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/posts\/1444\/revisions\/1780"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/media\/1781"}],"wp:attachment":[{"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/media?parent=1444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/categories?post=1444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legelaw.com\/tr\/wp-json\/wp\/v2\/tags?post=1444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}