Carbon Tunnel Vision in Strengthening Economic Sustainability

Ali Kestane and Nurgül Çelik
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Ali Kestane: Kilis 7 Aralik University
Nurgül Çelik: Ki̇li̇s 7 Aralik University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2025, vol. 40, issue 123, 230-248

Abstract: The concept of sustainability has gained importance as a result of the observation of negative situations such as depletion of natural resources, decrease in biodiversity and environmental pollution worldwide. However, in terms of ensuring sustainability, only the reduction of carbon emissions has been focused on and other factors have been ignored. This study aims to clarify the carbon tunnel vision that limits sustainability to the reduction of carbon emissions and to explain in detail the other factors affecting sustainability. In addition, the factors affecting sustainability have been categorized under three headings: environmental, social and economic, and the economic dimension of sustainability has been emphasized. As a result of the study, it was determined that the carbon tunnel perspective is an incomplete approach to ensuring and strengthening sustainability. Based on the results obtained, suggestions were made to take into account other factors to ensure sustainability.

Keywords: Accounting; Economic Sustainability; Carbon Tunnel Vision; Carbon Emissions (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:40:y:2025:i:123:p:230-248

DOI: 10.33203/mfy.1621381

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