HOW DOES THE EUROPEAN GREEN DEAL AFFECT TÜRKİYE?
AN EVALUATION WITHIN THE FRAMEWORK OF TAXONOMY AND SUSTAINABILITY CONCEPTS
Att. Serhat Kısakürek, Att. Ezgi Aysima Kurtuluş, Att. İnci Özçilsal, Att. Irmak Kazancı
- SUSTAINABILITY
- What is Sustainability?
Sustainability is one of the most crucial concepts in contemporary discussions. It represents an approach designed to provide balance and oversight in the interconnected realms of environment, economy, and society. The concept of sustainability should be reconsidered with the protection of natural resources, the promotion of economic growth, the enhancement of social welfare, and the creation of a more livable world for future generations. Environmental, economic, and social factors are acknowledged as fundamental components of sustainability. These issues should be assessed not only at the government level but also in the actions of businesses and individuals.
Sustainability is not a concept limited to the reduction of environmental impacts; it also encompasses a broad range of issues such as ensuring economic justice, promoting social equality, and securing the future welfare of communities. In this context, sustainable development addresses not only the fulfillment of present needs but also ensures that future generations have access to resources. The fight against global issues such as climate change, resource depletion, and social inequality are key objectives of sustainability. Therefore, a deeper level of cooperation and innovation is required to develop applicable solutions for sustainability at every level, both locally and globally.
Sustainability can be seen as an approach aimed at maintaining economic and social balance by meeting the various needs of future generations without jeopardizing their ability to meet their own needs. It also highlights the importance of environmental protection. With the rise in environmental awareness and the implementation of more serious and diverse measures to tackle environmental crises in the last century, the concept of sustainability has gained profound significance. It has become a comprehensive strategy not only in terms of environmental protection but also for economic development, social equity, a return to natural living, and overall societal progress.[1]
Sustainability is of paramount importance for the survival of all life forms on Earth. As human activities continue to deplete natural resources, issues such as environmental degradation and climate change become increasingly severe. To address these challenges, sustainability principles include practices such as protecting natural resources, reducing waste and pollution, and promoting renewable energy. However, sustainability is not limited to environmental measures; it also encompasses social justice and economic development. Therefore, achieving a truly sustainable future requires a comprehensive and integrated approach.[2]
Social justice, protectionism, and internationalism are among the historical ideas that serve as its foundation. Accordingly, sustainability has evolved as a synthesis of various historical and societal perspectives.
- What Are the Elements of Sustainability?
When evaluating terminological sources, sustainability can be analyzed based on three fundamental principles: (i) economic, (ii) social, and (iii) environmental..Economic sustainability focuses on promoting long-term economic growth and ensuring the efficient use of resources. Social sustainability aims to promote social equality, justice, and overall well-being. Environmental sustainability is achieved through strategies aimed at protecting natural resources and ecosystem health.[3] These elements are summarized below:
- Economic Sustainability: This principle focuses on promoting long-term economic growth and ensuring the efficient use of resources. It emphasizes the protection of natural resources and the adoption of practices that support environmental protection. For instance, economic activities that direct resources towards conservation goals through green economy initiatives and sustainable business practices are examples of this principle.
Notable and historically significant examples in this field include sustainable agriculture and fishing practices. In agriculture, methods such as efficient water use, prevention of soil erosion, and conservation of biodiversity are vital for enhancing sustainability. Similarly, in fishing, preventing overfishing and habitat destruction is critical. For example, Norway’s fishing management policies offer a comprehensive framework for preserving marine life and managing fish stocks sustainably (Norwegian Fisheries Directorate, 2022).
- Social Sustainability: Social sustainability aims to promote societal development based on principles of equality, social justice, and fairness. It involves improvements in areas such as labor rights, education, health, safety, gender equality, and belief equality. Its goal is to strengthen social bonds and ensure the continuous and equitable enhancement of social welfare.
Social equality is fundamental to achieving social sustainability. Issues such as gender inequality, racism, and discrimination significantly affect social structures. This principle supports the strengthening of social structures and the improvement of individuals’ quality of life, thus supporting sustainable societal development. Programs supporting women’s entrepreneurship are strong examples of implementing the social sustainability principle. Such programs promote gender equality, increase economic opportunities, and enhance social welfare. Women playing a more active role in the business world contributes to the sustainable development of both individuals and societies (Women’s Business Enterprise National Council, 2021).
- Environmental Sustainability: In the context of the Triple Planetary Crisis characterized by increasing and uncontrolled consumption of natural resources, climate change, pollution, and biodiversity loss, environmental sustainability advocates for a conservation-focused and conscious consumption approach. This principle primarily aims to preserve biodiversity and ecosystem health, prevent climate change, and reduce environmental pollution and energy waste. To achieve these goals, it promotes the use of renewable energy sources, effective waste management and recycling, water conservation, and drought mitigation.
The modern world, facing long-term changes in the Earth’s climate system, views climate change as an environmental crisis. Research indicates that the main cause of climate change is the increase in human activities that harm the environment in an unbalanced and uncontrolled manner. Activities such as the rise in fossil fuel use, deforestation, and the expansion of industrial activities accelerate climate change by creating a greenhouse gas effect in the atmosphere, altering the balance of all life (United Nations Framework Convention on Climate Change, 1992).
Sustainability efforts influenced by global warming and globalization, are expected to become even more important in the future and should not be limited to the protection of natural resources, environmental obligations, or securing the planet’s future. These efforts have become essential for adapting to social and economic development and changing societal structures. Increasing issues such as climate change, global warming, natural disasters, resource scarcity, migration, and conflicts, as well as unresolved international issues, highlight the gaps in implementing effective sustainability strategies. Governments, businesses, and individuals need to develop and implement various strategies and policies to overcome urgent issues. Companies should adopt business models that promote sustainable practices while meeting consumer demands and minimizing environmental impacts. Investments and changes such as renewable energy investments, energy conservation, reducing plastic use, circular economy practices, and creating sustainable supply chains can be made in this context.[4]
Additionally, governments should enact and enforce environmental protection laws to support social welfare and ensure a more livable world for future generations, as well as intergenerational justice. They should offer tax exemptions and incentive packages and implement sustainable development programs. These regulations should be designed to support businesses and facilitate the achievement of targets in economic and commercial areas.
Sustainability is not limited to large-scale strategies implemented by governments or major companies; it also includes the daily practices of individuals within society. In this context, actions such as conserving energy, using recycled products, choosing sustainable products when shopping, and opting for environmentally friendly options in technology or transportation are vital. Although these individual actions may seem small, they collectively contribute significantly. When considering a broader societal scale, these efforts play a critical role in creating a sustainable and livable world order.
The Sustainable Development Goals (SDGs) are a set of 17 fundamental goals and global and strategic objectives accepted by the United Nations, aimed to be implemented by 2030. The SDGs support social sustainability efforts while addressing global challenges and combating all forms of discrimination. These goals aim not only to address basic human needs such as poverty, hunger, health, education, gender equality, clean water, and sanitation, but also to tackle critical global issues like climate change, economic growth, and sustainable development. The SDGs development of individuals, communities, and countries around the world, with the goal of creating a more just, equitable, and environmentally friendly world. These objectives should be embraced and implemented not only by governments but also by the private sector and civil society organizations.
- TAXONOMY
- What is Taxonomy?
The foundation of scientific research is based on the organization and classification of concepts across various disciplines. In this context, taxonomy plays a critical role not only in understanding biological diversity but also in establishing systematic frameworks in many other fields.
While the origins of taxonomy date back to ancient times, its modern foundations were established by Carl Linnaeus in the 18th century. Taxonomy is significant because it facilitates scientific work through the systematic classification of plants and animals and the application of binomial nomenclature. In a scientific context, taxonomy refers to the process of classifying and organizing various entities or concepts. This method is widely used in fields such as biology, genetics, sociology, and economics, and it plays a crucial role in sustainability and environmental management.[5]
In a broader sense, taxonomy is not limited to the mere categorization of objects or concepts; it also encompasses the fundamental principles underlying this categorization. Taxonomy provides a systematic framework for organizing various objects or concepts and involves the classification of units known as “taxa.” These principles and structures determine the fundamental methods and criteria for classification, guiding how entities are grouped and analyzed.[6]
- The Relationship Between Sustainability and Taxonomy
Taxonomy is used in various fields, from biological research to information management, and plays a critical role in sustainability. It helps identify current issues and develop solutions through systematic classification. In the context of sustainability, taxonomy is a valuable tool for evaluating and categorizing environmental issues and sustainability goals across economic and social dimensions to achieve more efficient outcomes.
Taxonomy studies meticulously address sustainability topics by organizing numerous data points under several main categories and presenting this information through indicators and planning tools. This approach helps develop a standard language that is accessible and understandable for all stakeholders. Taxonomy creates a common framework that provides comparable indicators similar to environmental, social, and governance scores, but these indicators are defined by regulatory guidelines. These indicators transparently reveal businesses’ sustainability performance and strategic direction, offering clear information to stakeholders and potential investors.
Taxonomy serves as a critical risk management tool in managing environmental risks. By using taxonomy data, it is possible to monitor how companies approach environmental risks and how much they invest in compliance efforts. The taxonomy framework presents performance indicators that reflect a company’s commitment to environmental risk management and the resources allocated to this area. It classifies compliance activities as a separate category and reports expenditures and investments in this field with precise numerical data. In this context, taxonomy emerges for managing transition risks and provides clear information about a company’s environmental risk management practices and investments.[7]
Practicality, verifiability, and measurability of sustainability is closely related to its relationship with taxonomy. While sustainability encompasses a broad range of dimensions and strategies, taxonomy offers the ability to classify these concepts according to specific criteria. By creating new categories and facilitating comparisons, taxonomy refines and clarifies the current state of sustainability, providing a more structured and consistent understanding.[8]
To achieve sustainability goals, a roadmap is developed through taxonomy studies. This process involves defining specific objectives and creating a project plan that includes the necessary steps and activities to achieve these goals. The provided framework ensures that the most comprehensive, practical, and logical approaches are selected to effectively address and solve identified issues, particularly for investments in renewable energy and other related projects.
The sustainability taxonomy developed by the European Union, as part of the Green Deal, aims to promote investment in sustainable economic resources through innovative projects and the protection of depleting natural resources. Based on expert research, this taxonomy defines and organizes measures and projects considered environmentally sustainable, monitors and balances activities that may contribute to environmental issues arising from economic activities. By directing investments, the taxonomy enables investors to make informed decisions and implement measures considering their environmental impacts.
- EUROPEAN GREEN DEAL
- What is the European Green Deal?
In recent years, environmental and sustainability issues have become a major global agenda. In this context, under the leadership of the European Union, numerous policies have been developed to reduce environmental impacts and build a greener future. One of the most notable of these policies is the European Green Deal.
The European Green Deal is an ambitious environmental policy announced by the European Union in 2019, aiming to achieve net-zero carbon emissions in Europe by 2050. This comprehensive agreement includes a series of work plans and economic development projects addressing various critical issues such as combating climate change, environmental sustainability, conservation of natural resources, and mitigating the impacts of other environmental crises. Although it originated in Europe, this initiative aims to promote and establish similar environmental policies on a global scale, with the goal of providing a zero-emission world for future generations.[9]
As fundamental issues threatening the future of the world, such as climate change, pollution, and biodiversity loss, known as the triple planetary crisis, become increasingly evident, the United Nations is intensifying efforts by increasing the number of projects and working groups to develop new solutions. This aims to find faster solutions in a context where the climate crisis is continuously debated.[10]
Organizations operating under the UN umbrella, such as UNEP[11] and UNEA[12], take various measures for global environmental policies, set priorities, and bring together UN member states through international environmental law efforts. They serve as the most authoritative and highest decision-making bodies for environmental matters. Their sessions, congresses, and protocols aim for sustainable world management, addressing global issues from irrigation modernization to soil pollution and from clean energy sources to overfishing.[13]
Examples of work carried out in collaboration with UNEP and UNEA include publishing incentive programs regulating vehicle emissions and industrial activities to prevent air pollution, framework regulations by states to popularize new sustainable electric or hybrid vehicles, technology incentive packages to accelerate the modernization of irrigation systems like leak detection and repair, and land restoration plans for natural disaster risk areas.[14]
- What Are the Components of the European Green Deal?
The Green Deal is fundamentally based on four main components:
- Reduction of Carbon Emissions: The Green Deal aims to achieve net-zero carbon emissions by 2050. It includes measures to limit the use of environmentally harmful substances, particularly fossil fuels, and supports the transition to renewable energy sources.
- Environmental Impact Assessment: This component focuses on integrating the principles of a sustainable economy by reducing the effects of the carbon cycle and using natural resources more efficiently. It aims to develop and adopt practices that minimize environmental impacts.
- Just Transition: This component involves planning and implementing measures to address social and economic inequalities. It particularly supports disadvantaged groups and low-income individuals working in high-carbon-emission sectors through positive discrimination.
- Protection of Ecosystems and Biodiversity: The final component aims to ensure the well-being of society and all living beings against threats to biodiversity and natural ecosystems. It prioritizes the protection of ecosystems in agriculture, livestock, forestry, and water resources.
Under these components, the Green Deal outlines a package for compliance with the 55% reduction target, aiming to reduce Europe’s emissions by at least 55% compared to 1990 levels by 2030 and ensure that at least 32% of total energy consumption comes from renewable sources.[15]
The European Green Deal has the potential to create a significant impact globally and influence other countries and regions. International cooperation is essential to achieve global climate goals. The EU must actively collaborate with other countries and contribute to international agreements in combating climate change. However, policy and economic differences between countries can complicate effective international cooperation processes.
Funding is a critical element for the successful implementation of the European Green Deal. Achieving carbon neutrality requires substantial investments. The European Union offers various funding mechanisms and investment programs to support these efforts. However, challenges remain in securing adequate financing and encouraging private sector participation.
Policy and legal challenges can complicate the implementation of the European Green Deal. Differences in economic and social conditions among member states may lead to compliance issues. Additionally, managing the impacts of new regulations on existing industries and the workforce can be complex. Therefore, careful management of compliance processes and strong local support are vital for effective implementation.[16]
The European Union’s goals announced since 2019 under the Green Deal include the green transition. The green transition refers to efforts aimed at preventing climate change and efficiently using depleting resources, promoting the use of sustainable resources with a focus on both economic and environmental sustainability, and responsible production and consumption practices. Areas such as resource efficiency in production, digital transformation, the transition to a circular economy, and the creation of sustainable cities should all be considered under the green transition.[17]
- European Sustainability Taxonomy and the Green Deal
EU member states and countries like Russia have started developing taxonomies as part of their sustainability efforts. Many developing countries, including Türkiye, are also advancing their own taxonomy frameworks. These taxonomy initiatives help classify investments that genuinely contribute to environmental goals and assess their sustainability from various perspectives. They also provide guidance on supporting these efforts through comprehensive economic and social policies and enable the faster and more effective implementation of concrete sustainability projects.[18]
Under the EU Sustainability Taxonomy, various criteria and performance indicators have been established and are evaluated in three main categories:
- Activities Aligned with Environmental Objectives: These activities are assessed based on their positive effects on environmental objectives and contributions to sustainability.
- Activities Not Aligned with Environmental Objectives: This category includes activities that do not contribute to or are incompatible with environmental sustainability goals.
- Activities Inconsistent with Sustainability Indicators: These activities do not meet the required standards for sustainability criteria and indicators.
Assessment within these categories focuses on performance, economic benefits, and alignment with environmental objectives, considering economic, social, and environmental dimensions.
Taxonomies are classification systems that facilitate the mobilization of climate change financing through research and development. These systems establish principles and criteria to support economic contributions to various environmental challenges, including climate change. Their goal is to align financial resources with sustainability objectives and support the transition to a cleaner and more environmentally sustainable future.
The EU Taxonomy aims to increase sustainable investments by creating a list of environmentally sustainable economic activities. This system aims to clearly, practically, and effectively define which economic activities are environmentally sustainable for companies and investors. It also seeks to ensure investor confidence and protect private investors from misleading practices like “greenwashing.”[19]
Under the EU Taxonomy Regulation, for an economic activity to be considered environmentally sustainable, it must meet six environmental objectives:
- Mitigation of Climate Change
- Adaptation to Climate Change
- Protection and Sustainable Use of Water and Marine Resources
- Transition to a Circular Economy
- Pollution Prevention and Control
- Protection of Biodiversity and Ecosystems
In addition to public funding, a significant goal is to direct private investments towards a climate-neutral, climate-resilient, resource-efficient, and fair economy. The EU Taxonomy Regulation has been enacted to achieve the 2030 climate and energy goals set by the European Green Deal and ensure that investments align with sustainable projects and activities.
At the core of the EU Taxonomy Regulation is the definition of a sustainable economic activity, which is based on four main criteria:
- Making a substantial contribution to at least one of the six environmental objectives specified in the taxonomy.
- Complying with minimum social protection standards to ensure fair and equitable practices.
- Not causing significant harm to other environmental objectives.
- Meeting technical screening criteria to ensure compliance with established standards.
The Action Plan adopted by the European Commission on April 21, 2021, aims to increase the allocation of funds to sustainable activities across the EU. One of its main objectives is to guide investors towards more sustainable technologies and sectors, thereby supporting the EU’s 2050 climate goals.
The EU Taxonomy Regulation presents a categorization and classification system within the framework of the European Sustainability Taxonomy and Green Deal. This regulation targets the European market and aims to enhance transparency in various economic markets, particularly in industry and trade. Its goal is to identify economic activities that are consistent with the net-zero emission target and align with the Green Deal’s objectives. The regulation focuses on defining activities that comply with the established rules and net-zero targets, emphasizing that these compliant activities should be encouraged as part of a sustainable economy and financial framework.[20]
- Status of EU Taxonomy and Company Classification
For an economic activity to be considered compliant with the EU Taxonomy, companies must report these activities in terms of annual revenue, capital expenditures (CapEx), and operational expenditures (OpEx). They must also provide the ratios of these expenditures to total annual revenue, total annual CapEx, and total annual OpEx. After reporting expenditure plans and revenues, companies may be eligible for various tax exemptions or incentive programs.[21]
- EU Taxonomy and CSRD
The Corporate Sustainability Reporting Directive (CSRD) is a directive accepted by the European Commission in 2021 and published in 2022. It regulates, modernizes, and strengthens the rules regarding the social and environmental information that companies operating in the European Union are required to report.
The Corporate Sustainability Reporting Directive (CSRD) is a regulation published in 2022 that covers companies in three main categories:
- a) Large Companies in the EU:
- Public and private large companies in the EU must comply with the CSRD if they meet at least two of the following criteria:
- More than 250 employees.
- Net revenue exceeding 40 million Euros.
- Total assets exceeding 20 million Euros.
- b) Small and Medium-Sized Enterprises (SMEs):
- Large companies listed on regulated markets in the EU must comply with the CSRD even if they do not meet the criteria above. Specifically, companies meeting at least two of the following three criteria are included:
- Total assets exceeding 350,000 Euros.
- Net revenue exceeding 700,000 Euros.
- 10 or more employees.
- c) Companies Outside the EU:
- Companies based outside the EU that have significant operations within the EU must comply with the CSRD if they have:
- Consolidated net revenue exceeding 150 million Euros in the EU.
- At least one large or publicly traded subsidiary or a branch with net revenue exceeding 40 million Euros.
- EU Taxonomy and SFDR
The EU Taxonomy applies to all companies covered by the CSRD and all financial market participants under the Sustainable Finance Disclosure Regulation (SFDR). Companies must report the percentage of their turnover, capital expenditures, and operational expenditures that are aligned with the EU Taxonomy. Similarly, portfolio managers must disclose the percentage of investments in their portfolios that are aligned with the EU Taxonomy. This reporting provides transparency regarding taxonomy alignment and measures the sustainability of investments and business activities.[22]
- Elements of Sustainability Taxonomy for Companies
In the context of sustainability taxonomy and regulations, an activity must meet four fundamental conditions to be assessed:
- Contribution to Climate and Environmental Objectives: The activity must significantly contribute to at least one of the six climate and environmental objectives specified in the regulation. These objectives include:
- Mitigation of climate change
- Adaptation to climate change
- Sustainable use and protection of water and marine resources
- Transition to a circular economy
- Pollution prevention and control
- Protection and restoration of biodiversity and ecosystems
- Do No Significant Harm to Other Objectives: The activity must not cause significant harm to the other five climate and environmental objectives.
- Compliance with Social Norms: The activity must adhere to minimum social standards concerning human rights and uphold social and ethical standards.
- Technical Screening Criteria Compliance: The activity must comply with the technical screening criteria established by the taxonomy commission, which detail the specific requirements needed for alignment.
These conditions provide a comprehensive framework to assess whether activities align with sustainability objectives and effectively contribute to environmental and social goals.[23]
In the near future, especially with the increasing international and private funding-focused impact of reporting requirements, an increase in resource allocation is expected. The growing importance of the EU Green Deal and corporate sustainability reporting is encouraging efforts to develop sustainable financial instruments and green bond markets in our country. These developments represent a critical step towards promoting sustainable investments and strengthening green financing mechanisms.[24]
Countries may undertake various activities to achieve their specific goals. While there is no one-size-fits-all rule for developing solutions and measures based on each country’s unique priority needs, international and national green taxonomy initiatives often follow the EU Taxonomy model. These efforts aim to achieve net-zero emissions targets and realize the green development vision outlined in the European Green Deal. In this context, countries typically strive to align their green taxonomy strategies with the standards and targets set by Europe.
In addition to general taxonomy frameworks, some countries have developed specific taxonomies focused on particular areas. For example:
- Mexico has adopted a taxonomy focused on social goals such as combating racism and gender discrimination. This taxonomy aims to promote gender equality and fight racial and religious discrimination within the country.
- China is working on taxonomy efforts to address environmental pollution resulting from rapid economic growth and industrial activities. China’s taxonomy emphasizes increasing economic activities and optimizing financial resources to contribute to environmental improvement and climate change mitigation.
These specific taxonomies reflect the unique priorities and challenges faced by each country, guiding their efforts towards targeted and effective solutions.
In Türkiye, while there is no definitive roadmap or specific programs for economic and social policies under the taxonomy framework yet, companies in the EU are required to report their compliance and alignment status. Companies engaging in non-compliant activities must clearly state this; those in compliant activities must report their alignment with the taxonomy.[25]
Türkiye has introduced a program detailing the Green Deal Action Plan and establishing working groups to implement this initiative. This program focuses on the rapid development of a sustainable taxonomy and aligning with the European Taxonomy’s net-zero emission targets. Efforts include collaboration with all sectors of both private and public enterprises. The overall goal of the program is to promote economic and environmental sustainability by taking the necessary steps to achieve Türkiye’s Green Deal objectives.[26]
Current Situation in Türkiye
The implementation of the Green Deal Action Plan in Türkiye may create both opportunities and challenges for companies. In this context, companies will need to review their production processes and business models in order to align with environmental sustainability goals. At the same time, companies can gain a competitive advantage in the field of sustainability. Adapting to the Green Deal can, in the long run, improve companies’ financial performance and strengthen their position in global markets. This transformation will not only support Türkiye’s economic and environmental sustainability but also enable companies to take steps towards a more sustainable future.
- Conclusion
In summary, the concept of sustainability must be addressed as a whole, encompassing environmental, economic, and social dimensions. Balancing these three elements is critical for a sustainable future. Addressing issues such as environmental degradation, climate change, depletion of natural resources, social disruption, and declining economic well-being—issues outlined in the Sustainable Development Goals (SDGs)—is a shared responsibility among individuals ranging from governments to large corporations. In this context, sustainability strategies must be implemented at both broad policy and individual action levels. Adopting and applying a holistic approach to sustainability is essential for ensuring intergenerational equity. Within the framework of EU Taxonomy and the European Green Deal, it is anticipated that measures will be taken and projects planned with due consideration of environmental impacts. Based on the examples and numerical data provided, preparations and regulations are being made to address climate change and other global environmental, economic, and social issues through EU Taxonomy initiatives. However, considering the impact of these efforts on the future of Europe and the world, there is a need for more comprehensive studies and actions.
Aligning with the European Green Deal and Taxonomy initiatives presents a significant opportunity for Türkiye to achieve its sustainable development goals. It is expected that Türkiye will need to review its economic and environmental strategies across various sectors in order to adapt to this global transformation. This includes adopting green investments and a low-carbon growth model. Furthermore, steps taken in the field of sustainability will not only assist Türkiye in achieving its national environmental targets but will also enhance its competitiveness in the global market. As a result, the steps that Türkiye and individuals and companies residing in Türkiye’s actions within the framework of the Green Deal will pave the way for a transformation that will not only ensure environmental sustainability but also support economic growth and social well-being.
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