Guides
Sustainability reporting is a strategic process through which companies measure and transparently report their environmental, social, and governance (ESG) impacts. Standards in this field are rapidly evolving, with both regulatory frameworks and private sector guidelines offering valuable direction.
Below, we have compiled prominent national and international guides, frameworks, and practical examples for your reference.
International Reporting Standards and Frameworks
GRI (Global Reporting Initiative)
The most widely used sustainability reporting standard. Can be used together with sector supplements and the updated GRI 2021 version.
IFRS S1 ve S2 (ISSB)
A new global framework for sustainability financial reporting.
CSRD (EU Corporate Sustainability)
The European Union’s mandatory sustainability reporting regulation.
CDP (Carbon Disclosure Project)
A system that encourages transparency in environmental areas such as carbon, water, and forests.
EcoVadis Değerlendirme Sistemi
A platform for supply chain-focused ESG assessments.
TCFD (Task Force on Climate-related Financial Disclosures)
A guide for integrating climate-related risks into financial reporting.
Reports and Guides from Professional Service Firms
EY (Ernst & Young)
An EY publication with practical suggestions for those new to sustainability reporting.
McKinsey & Company
Striking analyses on the relationship between ESG investments and corporate value.
KPMG
Global reporting trends, sectoral comparisons, and recommendations.
PwC (PricewaterhouseCoopers)
The importance of digitalization in ESG reporting and CSRD compliance.
Compliance Process and Resources in Turkey
TFRS S1 & S2 (Turkish Financial Reporting Standards – Sustainability)
Published by the Public Oversight, Accounting and Auditing Standards Authority (KGK). Mandatory for certain institutions starting in 2024.
KGK Training and Accreditation Programs
Training programs accredited by KGK, offered by institutions such as TED University and S4A Consulting.