Glossary of Terms
A
Definition: The process of an independent party confirming the reliability of reported data.
Scope: ISAE 3000, ISO 17029
Turkish Note: This is the recommended Turkish equivalent for ‘Assurance’.
Application Note: The sustainability report underwent a limited assurance process.
Scope: ISAE 3000, ISO 17029
Turkish Note: This is the recommended Turkish equivalent for ‘Assurance’.
Application Note: The sustainability report underwent a limited assurance process.
B
Definition: The variety of plants, animals, and microorganisms in an ecosystem.
Scope: GRI 304, ESRS E4
Turkish Note: ‘Biyolojik çeşitlilik’ is a synonym.
Application Note: A mining company must report its impacts on natural life.
Scope: GRI 304, ESRS E4
Turkish Note: ‘Biyolojik çeşitlilik’ is a synonym.
Application Note: A mining company must report its impacts on natural life.
Definition: The classic definition of sustainable development based on intergenerational responsibility.
Scope: Brundtland Report (1987)
Turkish Note: Can be used directly in academic texts.
Application Note: Defined by the phrase ‘meeting the needs of the present without compromising the ability of future generations to meet their own needs.’
Scope: Brundtland Report (1987)
Turkish Note: Can be used directly in academic texts.
Application Note: Defined by the phrase ‘meeting the needs of the present without compromising the ability of future generations to meet their own needs.’
C
Definition: A regulation by the EU aiming to price the embedded carbon in imported products.
Scope: EU ETS, CBAM
Turkish Note: The Turkish name should be used instead of CBAM.
Application Note: It introduced a carbon reporting obligation for iron and steel imports.
Scope: EU ETS, CBAM
Turkish Note: The Turkish name should be used instead of CBAM.
Application Note: It introduced a carbon reporting obligation for iron and steel imports.
Definition: The Carbon Disclosure Project is a global platform for environmental data disclosures.
Scope: CDP Worldwide
Turkish Note: Formerly known as the ‘Carbon Disclosure Project’.
Application Note: Companies disclose their climate data to investors through CDP.
Scope: CDP Worldwide
Turkish Note: Formerly known as the ‘Carbon Disclosure Project’.
Application Note: Companies disclose their climate data to investors through CDP.
Definition: The financial impact of physical or transition-based climate events.
Scope: TCFD, ESRS
Turkish Note: Assessed within the scope of risk management.
Application Note: A decrease in agricultural production due to drought.
Scope: TCFD, ESRS
Turkish Note: Assessed within the scope of risk management.
Application Note: A decrease in agricultural production due to drought.
Definition: The total of a company’s direct and indirect emissions resulting from its activities.
Scope: GHG Protocol, TSRS E1
Turkish Note: Should be used with the unit ‘CO₂ equivalent’ (CO₂e).
Application Note: The total emissions from electricity, fuel, and transportation is 340 tons of CO₂e.
Scope: GHG Protocol, TSRS E1
Turkish Note: Should be used with the unit ‘CO₂ equivalent’ (CO₂e).
Application Note: The total emissions from electricity, fuel, and transportation is 340 tons of CO₂e.
Definition: The state where the net amount of emissions is zero.
Scope: SBTi, ISO 14068
Turkish Note: Can be achieved through offsetting mechanisms.
Application Note: The net-zero target was achieved through solar energy and carbon credits.
Scope: SBTi, ISO 14068
Turkish Note: Can be achieved through offsetting mechanisms.
Application Note: The net-zero target was achieved through solar energy and carbon credits.
Definition: Companies’ strategies focused on creating social benefits.
Scope: ISO 26000, GRI
Turkish Note: Should not be confused with ESG.
Application Note: Support projects for local schools are an example of CSR.
Scope: ISO 26000, GRI
Turkish Note: Should not be confused with ESG.
Application Note: Support projects for local schools are an example of CSR.
Definition: The combined environmental impact created by multiple activities over time.
Scope: EIA Regulations
Turkish Note: Considered especially in energy and mining projects.
Application Note: The combined ecosystem stress created by two dams in the region.
Scope: EIA Regulations
Turkish Note: Considered especially in energy and mining projects.
Application Note: The combined ecosystem stress created by two dams in the region.
D
Definition: Ensuring that reported information is reliable, consistent, and traceable.
Scope: GRI 2-5, ISAE 3000
Turkish Note: Supported by assurance processes.
Application Note: Energy consumption data was cross-checked with meter logs.
Scope: GRI 2-5, ISAE 3000
Turkish Note: Supported by assurance processes.
Application Note: Energy consumption data was cross-checked with meter logs.
Definition: A type of risk concerning the impact of natural disasters on corporate activities.
Scope: ESRS 2, TCFD
Turkish Note: Also referred to as physical risk; related to climate risks.
Application Note: Including building audit processes for production facilities with earthquake risk in the report.
Scope: ESRS 2, TCFD
Turkish Note: Also referred to as physical risk; related to climate risks.
Application Note: Including building audit processes for production facilities with earthquake risk in the report.
Definition: A corporate culture approach that values the differences among employees and ensures equal participation.
Scope: GRI 405, ESRS S1
Turkish Note: The full Turkish equivalent is recommended instead of the English abbreviation D&I.
Application Note: Ratios of female, disabled, and employees from different ethnic backgrounds can be reported together.
Scope: GRI 405, ESRS S1
Turkish Note: The full Turkish equivalent is recommended instead of the English abbreviation D&I.
Application Note: Ratios of female, disabled, and employees from different ethnic backgrounds can be reported together.
Definition: Reporting both the organization’s impacts and the financial consequences of those impacts.
Scope: GRI, ESRS, TSRS
Turkish Note: Some sources also use ‘ikili önemlilik’.
Application Note: An environmental risk is doubly material if it affects both public health and costs.
Scope: GRI, ESRS, TSRS
Turkish Note: Some sources also use ‘ikili önemlilik’.
Application Note: An environmental risk is doubly material if it affects both public health and costs.
E
Definition: These are the application guides and interpretive sections included in the standards.
Scope: GRI, ESRS
Turkish Note: Displayed in italics or as a subheading in the text.
Application Note: Notes on process details are provided in the GRI 3-3 disclosure description.
Scope: GRI, ESRS
Turkish Note: Displayed in italics or as a subheading in the text.
Application Note: Notes on process details are provided in the GRI 3-3 disclosure description.
Definition: The rate of emission resulting from a specific activity per unit of measure.
Scope: GHG Protocol
Turkish Note: The unit is generally in kg CO₂e/kWh.
Application Note: The national emission factor for electricity consumption was used.
Scope: GHG Protocol
Turkish Note: The unit is generally in kg CO₂e/kWh.
Application Note: The national emission factor for electricity consumption was used.
Definition: The ability to provide the same output while reducing energy consumption.
Scope: GRI 302, ESRS E1
Turkish Note: Measured by energy intensity indicators.
Application Note: 40% less energy was consumed thanks to the LED conversion.
Scope: GRI 302, ESRS E1
Turkish Note: Measured by energy intensity indicators.
Application Note: 40% less energy was consumed thanks to the LED conversion.
Definition: The positive or negative effect that an activity has on the environment, directly or indirectly.
Scope: GRI, TSRS, ISO 14001
Turkish Note: Often used in conjunction with ‘impact materiality’.
Application Note: The impact of chemical waste on water resources is assessed within the scope of environmental impact.
Scope: GRI, TSRS, ISO 14001
Turkish Note: Often used in conjunction with ‘impact materiality’.
Application Note: The impact of chemical waste on water resources is assessed within the scope of environmental impact.
Definition: A framework for an organization to manage its environmental responsibilities.
Scope: ISO 14001
Turkish Note: Designed to systematically monitor environmental risks.
Application Note: Wastewater control protocols are part of the environmental management system.
Scope: ISO 14001
Turkish Note: Designed to systematically monitor environmental risks.
Application Note: Wastewater control protocols are part of the environmental management system.
F
Definition: The effect an impact will have on the company’s value, performance, or risk profile.
Scope: TSRS, IFRS
Turkish Note: It is the primary form of materiality for TSRS.
Application Note: Increased costs due to carbon taxes carry financial materiality.
Scope: TSRS, IFRS
Turkish Note: It is the primary form of materiality for TSRS.
Application Note: Increased costs due to carbon taxes carry financial materiality.
Definition: Calculations that quantitatively show an organization’s environmental resource consumption and waste generation.
Scope: GRI 305, 303, 306; TSRS E1
Turkish Note: ‘Ayak izi’ is used instead of ‘Footprint’.
Application Note: In 2023, the carbon footprint was measured as 450 tons of CO₂, and the water footprint as 4.2 million liters.
Scope: GRI 305, 303, 306; TSRS E1
Turkish Note: ‘Ayak izi’ is used instead of ‘Footprint’.
Application Note: In 2023, the carbon footprint was measured as 450 tons of CO₂, and the water footprint as 4.2 million liters.
G
Definition: A global reference methodology for corporate greenhouse gas accounting.
Scope: WRI/WBCSD, ISO 14064
Turkish Note: ‘sera gazı protokolü’ can also be written instead of GHG.
Application Note: Defines Scope 1, 2, and 3 emissions.
Scope: WRI/WBCSD, ISO 14064
Turkish Note: ‘sera gazı protokolü’ can also be written instead of GHG.
Application Note: Defines Scope 1, 2, and 3 emissions.
Definition: A comprehensive document that lists all of an organization’s emission sources.
Scope: GHG Protocol, ISO 14064
Turkish Note: Annual updating is recommended.
Application Note: The 2022 greenhouse gas inventory contains a total of 612 tons of CO₂e.
Scope: GHG Protocol, ISO 14064
Turkish Note: Annual updating is recommended.
Application Note: The 2022 greenhouse gas inventory contains a total of 612 tons of CO₂e.
Definition: The restructuring of institutions with a focus on reducing their environmental impacts.
Scope: EU Green Deal
Turkish Note: It is a cultural transformation process, not just technical.
Application Note: SMEs revised their production processes with a focus on carbon footprint.
Scope: EU Green Deal
Turkish Note: It is a cultural transformation process, not just technical.
Application Note: SMEs revised their production processes with a focus on carbon footprint.
Definition: Situations where a company’s sustainability claims do not reflect reality.
Scope: Consumer Laws, EU Taxonomy
Turkish Note: Also translated as ‘yeşil badana’ or ‘aldatıcı yeşil iletişim’.
Application Note: Promoting uncertified products as environmentally friendly.
Scope: Consumer Laws, EU Taxonomy
Turkish Note: Also translated as ‘yeşil badana’ or ‘aldatıcı yeşil iletişim’.
Application Note: Promoting uncertified products as environmentally friendly.
Definition: Global Reporting Initiative – the most common standard for sustainability reporting.
Scope: GRI Standards
Turkish Note: Its usage as GRI is common.
Application Note: GRI 305 includes recommended indicators for measuring emissions.
Scope: GRI Standards
Turkish Note: Its usage as GRI is common.
Application Note: GRI 305 includes recommended indicators for measuring emissions.
Definition: The standard that contains indicators related to emissions.
Scope: GRI 305
Turkish Note: It also overlaps with TSRS E1.
Application Note: 305-1 is for direct emissions, 305-2 is for indirect emissions.
Scope: GRI 305
Turkish Note: It also overlaps with TSRS E1.
Application Note: 305-1 is for direct emissions, 305-2 is for indirect emissions.
Definition: Companies’ mechanisms for decision-making, transparency, and accountability.
Scope: GRI 2, ESRS GOV
Turkish Note: Made measurable through indicators.
Application Note: The existence of ethics committees, CEO compensation policy are reported.
Scope: GRI 2, ESRS GOV
Turkish Note: Made measurable through indicators.
Application Note: The existence of ethics committees, CEO compensation policy are reported.
I
Definition: The determination of a company’s environmental and social impacts based on their significance.
Scope: GRI 3-1, ESRS
Turkish Note: It is the primary materiality approach within GRI.
Application Note: High water usage in a water-scarce region can be impact-material.
Scope: GRI 3-1, ESRS
Turkish Note: It is the primary materiality approach within GRI.
Application Note: High water usage in a water-scarce region can be impact-material.
Definition: An international standard for corporate greenhouse gas accounting.
Scope: ISO
Turkish Note: It is parallel to GHG Protocol.
Application Note: The company reported its emissions according to ISO 14064-1.
Scope: ISO
Turkish Note: It is parallel to GHG Protocol.
Application Note: The company reported its emissions according to ISO 14064-1.
L
Definition: The measurement of the environmental impacts of a product or service throughout its life span.
Scope: ISO 14040, 14044
Turkish Note: ‘Yaşam döngüsü analizi’ or LCA can be used interchangeably.
Application Note: Calculating all environmental impacts of a plastic bottle from production to disposal.
Scope: ISO 14040, 14044
Turkish Note: ‘Yaşam döngüsü analizi’ or LCA can be used interchangeably.
Application Note: Calculating all environmental impacts of a plastic bottle from production to disposal.
M
Definition: A reporting obligation for certain institutions as required by legal regulations.
Scope: TSRS, EU CSRD
Turkish Note: Differentiated from voluntary reporting.
Application Note: A sustainability report is mandatory for stock exchange companies after 2024.
Scope: TSRS, EU CSRD
Turkish Note: Differentiated from voluntary reporting.
Application Note: A sustainability report is mandatory for stock exchange companies after 2024.
Definition: A prioritization tool based on stakeholder expectations and financial impacts.
Scope: GRI 3, ESRS 1
Turkish Note: Presented with an X-Y plane graph.
Application Note: Climate change and occupational health were identified as high materiality topics.
Scope: GRI 3, ESRS 1
Turkish Note: Presented with an X-Y plane graph.
Application Note: Climate change and occupational health were identified as high materiality topics.
N
Definition: The target of reducing greenhouse gas emissions as much as possible and offsetting the remainder.
Scope: SBTi, TSRS
Turkish Note: The Turkish term ‘Net sıfır’ is recommended instead of ‘net zero’.
Application Note: A 90% reduction by 2030, with the remaining 10% offset by forestry investment.
Scope: SBTi, TSRS
Turkish Note: The Turkish term ‘Net sıfır’ is recommended instead of ‘net zero’.
Application Note: A 90% reduction by 2030, with the remaining 10% offset by forestry investment.
Definition: Resources that diminish with use and are difficult to regenerate.
Scope: GRI 301, ESRS E5
Turkish Note: Differentiated from renewable resources.
Application Note: Raw materials with limited reserves such as lithium and coal.
Scope: GRI 301, ESRS E5
Turkish Note: Differentiated from renewable resources.
Application Note: Raw materials with limited reserves such as lithium and coal.
O
Definition: Practices aimed at ensuring employees’ right to work in a healthy and safe environment.
Scope: GRI 403, ESRS S1
Turkish Note: Appears with the abbreviation İSG (İş Sağlığı ve Güvenliği).
Application Note: Work accident rates and preventive training are reported under this topic.
Scope: GRI 403, ESRS S1
Turkish Note: Appears with the abbreviation İSG (İş Sağlığı ve Güvenliği).
Application Note: Work accident rates and preventive training are reported under this topic.
Definition: Defines the principles of responsible business conduct for multinational enterprises.
Scope: OECD
Turkish Note: Includes topics on human rights, environment, and anti-corruption.
Application Note: The company selected suppliers in accordance with OECD recommendations.
Scope: OECD
Turkish Note: Includes topics on human rights, environment, and anti-corruption.
Application Note: The company selected suppliers in accordance with OECD recommendations.
R
Definition: The organization’s adherence to applicable legal regulations in its activities.
Scope: GRI 2-27, ESRS GOV
Turkish Note: Monitored with compliance indicators.
Application Note: The company that violated wastewater standards faced penalties.
Scope: GRI 2-27, ESRS GOV
Turkish Note: Monitored with compliance indicators.
Application Note: The company that violated wastewater standards faced penalties.
Definition: Indicates the intervals at which sustainability reports are published.
Scope: GRI 1, TSRS
Turkish Note: Usually annual or biennial.
Application Note: Reports were published in 2022 and 2024.
Scope: GRI 1, TSRS
Turkish Note: Usually annual or biennial.
Application Note: Reports were published in 2022 and 2024.
S
Definition: Emissions from sources directly controlled by the organization.
Scope: GHG Protocol, TSRS E1
Turkish Note: ‘Kapsam 1’ should be used instead of ‘Scope 1’.
Application Note: Emissions resulting from the facility’s natural gas consumption.
Scope: GHG Protocol, TSRS E1
Turkish Note: ‘Kapsam 1’ should be used instead of ‘Scope 1’.
Application Note: Emissions resulting from the facility’s natural gas consumption.
Definition: Indirect energy-related emissions from purchased electricity or heat.
Scope: GHG Protocol, TSRS E1
Turkish Note: ‘Kapsam 2’ should be used instead of ‘Scope 2’.
Application Note: Emissions resulting from the company’s electricity consumption.
Scope: GHG Protocol, TSRS E1
Turkish Note: ‘Kapsam 2’ should be used instead of ‘Scope 2’.
Application Note: Emissions resulting from the company’s electricity consumption.
Definition: Emissions from indirect sources such as the supply chain and product use.
Scope: GHG Protocol, TSRS E1
Turkish Note: The most difficult scope to measure.
Application Note: Emissions from the production process of purchased raw materials.
Scope: GHG Protocol, TSRS E1
Turkish Note: The most difficult scope to measure.
Application Note: Emissions from the production process of purchased raw materials.
Definition: Defines the 17 global goals set by the United Nations.
Scope: UN SDGs
Turkish Note: The abbreviation SKA is common in Turkish.
Application Note: Goals such as gender equality (SDG-5), climate action (SDG-13).
Scope: UN SDGs
Turkish Note: The abbreviation SKA is common in Turkish.
Application Note: Goals such as gender equality (SDG-5), climate action (SDG-13).
Definition: The effects of an activity on employees, society, and human rights.
Scope: GRI 401–413, ESRS S1–S4
Turkish Note: A key element in impact-based reporting.
Application Note: A 25% increase in local employment with the opening of a factory.
Scope: GRI 401–413, ESRS S1–S4
Turkish Note: A key element in impact-based reporting.
Application Note: A 25% increase in local employment with the opening of a factory.
Definition: Individuals, groups, or organizations that are directly or indirectly affected by an organization’s decisions.
Scope: GRI 2, ESRS 1
Turkish Note: A distinction can be made between internal (employee) and external (supplier, NGO) stakeholders.
Application Note: Suppliers, local communities, and employees are examples of stakeholders.
Scope: GRI 2, ESRS 1
Turkish Note: A distinction can be made between internal (employee) and external (supplier, NGO) stakeholders.
Application Note: Suppliers, local communities, and employees are examples of stakeholders.
Definition: The systematic inclusion of stakeholder views in the reporting process.
Scope: GRI 2-29, ESRS 2
Turkish Note: Important for strategic prioritization.
Application Note: Data collection through annual stakeholder meetings and online surveys.
Scope: GRI 2-29, ESRS 2
Turkish Note: Important for strategic prioritization.
Application Note: Data collection through annual stakeholder meetings and online surveys.
Definition: ESG risks originating from suppliers.
Scope: GRI 308, 414; ESRS S2
Turkish Note: Can be based on human rights, environment, and compliance.
Application Note: The use of child labor at a subcontractor.
Scope: GRI 308, 414; ESRS S2
Turkish Note: Can be based on human rights, environment, and compliance.
Application Note: The use of child labor at a subcontractor.
Definition: Investment and funding strategies aligned with ESG criteria.
Scope: EU Taxonomy, TSRS
Turkish Note: Includes instruments like green bonds and sustainable loans.
Application Note: The energy-efficient building project was financed with a green loan.
Scope: EU Taxonomy, TSRS
Turkish Note: Includes instruments like green bonds and sustainable loans.
Application Note: The energy-efficient building project was financed with a green loan.
T
Definition: Risks arising from climate policies, technological change, and market adaptation.
Scope: TCFD, ESRS E1
Turkish Note: It complements physical risk.
Application Note: Production costs increased with the transition to carbon pricing.
Scope: TCFD, ESRS E1
Turkish Note: It complements physical risk.
Application Note: Production costs increased with the transition to carbon pricing.
Definition: Turkey Sustainability Reporting Standards; published by the KGK.
Scope: KGK, IFRS TFRS S1/S2
Turkish Note: A translated and adapted version of ESRS.
Application Note: Mandatory for BIST companies from 2024 onwards.
Scope: KGK, IFRS TFRS S1/S2
Turkish Note: A translated and adapted version of ESRS.
Application Note: Mandatory for BIST companies from 2024 onwards.