Özet:

Energy which is the basic input of enterprises, is mainly supplied from fossil fuels such as coal, oil and natural gas. This situation; causing carbon dioxide emissions, change the concentrations of greenhouse gases density in the atmosphere and resulting global warming. Therefore; the relationship between energy use, global warming and climate change requires businesses to manage carbon costs in combating climate change. Mitigation or offset of carbon costs is basically considered as a strategic cost decision. But; when viewed under the philosophy of sustainability, the value of the business is more important in terms of the continuity of resources, the continuity of resources and the needs of the next generation of stakeholders. The aim of the study is assessing the impact of carbon costs on business decisions in the scientific and technical base. In this context; unlicensed electricity production is examined as an example of reducing carbon costs.

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