Muhasebe Bilim Dünyası Dergisi, cilt.26, sa.1, ss.30-52, 2024 (Hakemli Dergi)
The Science Based Targets Initiative (SBTi) aims to reduce greenhouse gas emissions by companies to combat climate change, with a focus on limiting global temperature rise. More than 4,000 companies worldwide have committed to reducing carbon emissions in line with the Paris Agreement. Our study examines the SBTi index in E7 countries, including Türkiye, looking at the participation of 553 companies in climate targets such as net-zero and Business Ambition 1.5. The analysis includes BIST companies, assessing their CDP scores and disclosure levels through various reports. This research provides insights into the regional distribution and progress of companies in meeting climate targets.