SUSTAINABILITY REPORTING
Sustainability Reporting
Key Features of Integrated Reporting:
1. Integrated Disclosure of Financial and Non-Financial Data: Brings together traditional financial statements and ESG data to present an exhaustive, holistic picture of the company.
2. Focus on Enterprise Value Creation: Explains how the company creates, preserves, or erodes value over the short, medium, and long term.
3. The Six Capitals Framework: Integrated Reporting analyzes the 6 fundamental forms of capital utilized and impacted by the organization:
- Financial Capital: Funds, investments, cash flows.
- Manufactured Capital: Buildings, infrastructure, equipment.
- Intellectual Capital: Patents, software, brand equity, organizational knowledge.
- Human Capital: Employee competencies, motivation, and OHS policies.
- Social and Relationship Capital: Stakeholder engagement, client loyalty, and societal trust.
- Natural Capital: Natural resources including water, clean energy, biodiversity, and fresh air.
4. Stakeholder Inclusiveness: Aims to inform not only shareholders, but also employees, suppliers, customers, and society at large.
5. Strategic and Contextual Insights: Holistically articulates the corporate business model, external risks and opportunities, and long-term future strategies.
Sustainability Reporting
- Sustainability Report (GRI etc.): Focuses primarily on the outward impacts of the organization on environment, society, and personnel (externalities).
- Integrated Report (
Framework / IFRS S1 & S2): Demonstrates how material sustainability topics affect corporate financial vitality and enterprise valuation (internal materiality).
Within this framework, advisory is provided across the following service areas:
- Sustainability Reporting
- Integrated Reporting (
Framework) Advisory - TSRS (Turkish Sustainability Reporting Standards) Compliance
- Double Materiality Assessment
- ESG Data Collection, Verification, and Report Design