<\/p>
\u00a0<\/span><\/p> T\u00fcrkiye S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131 ve bu standartlar\u0131n uygulama kapsam\u0131na ili\u015fkin Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu\u2019nun kurul karar\u0131, 32414 say\u0131l\u0131 29 Aral\u0131k 2023 tarihli Resmi Gazete\u2019de yay\u0131mland\u0131.<\/span><\/p> \u00a0<\/span><\/p> Kurum, kurulu\u015f ve i\u015fletmeler taraf\u0131ndan haz\u0131rlanacak s\u00fcrd\u00fcr\u00fclebilirlik raporlar\u0131nda, Uluslararas\u0131 S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131 (IFRS) b\u00fcnyesinde olu\u015fturulan Uluslararas\u0131 S\u00fcrd\u00fcr\u00fclebilirlik Standartlar\u0131 Kurulu (ISSB) taraf\u0131ndan yay\u0131nlanan IFRS S1\u00a0(General Requirements for Disclosure of Sustainability-related Financial Information)\u00a0ve IFRS S2\u00a0(Climate-related Disclosures) standartlar\u0131n\u0131n belirlenmesine karar verildi.<\/span><\/p> \u00a0<\/span><\/p> Kararda, TSRS 1 (S\u00fcrd\u00fcr\u00fclebilirlikle \u0130lgili Finansal Bilgilerin A\u00e7\u0131klanmas\u0131na \u0130li\u015fkin Genel H\u00fck\u00fcmler) ve TSRS 2 (\u0130klimle \u0130lgili A\u00e7\u0131klamalar) adlar\u0131yla yay\u0131mlanan standartlar\u0131n kabul\u00fc ile uluslararas\u0131 alanda ge\u00e7erlilik ve uygulamada yeknesakl\u0131k sa\u011flanmas\u0131 ama\u00e7lan\u0131yor. \u0130lgili karar uyar\u0131nca s\u00fcrd\u00fcr\u00fclebilirlik raporu, \u201cbir i\u015fletmenin \u00e7evresel, sosyal ve y\u00f6neti\u015fim hususlar\u0131na ili\u015fkin olarak TSRS\u2019ler uyar\u0131nca haz\u0131rlad\u0131\u011f\u0131 s\u00fcrd\u00fcr\u00fclebilirlik raporu, entegre rapor, entegre faaliyet raporu, y\u00f6netici raporu vb. adlarla yay\u0131nlad\u0131\u011f\u0131 rapor\u201d olarak tan\u0131mlan\u0131yor.\u00a0<\/span><\/p> \u00a0<\/span><\/p> \u0130LG\u0130L\u0130 KURUM VE KURULU\u015eLAR<\/span><\/strong><\/p> \u00a0<\/span><\/p> Kurum taraf\u0131ndan belirlenen T\u00fcrkiye S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131na, raporlamalar\u0131nda uymakla m\u00fckellef olanlar ilgili kararda ayr\u0131nt\u0131l\u0131 olarak belirlendi ve ilgili kurum, kurulu\u015f ve i\u015fletmeler say\u0131ld\u0131. Tasarruf Mevduat\u0131 Sigorta Fonu b\u00fcnyesinde olanlar d\u0131\u015f\u0131ndaki t\u00fcm bankalar herhangi bir e\u015fik de\u011fere bak\u0131lmaks\u0131z\u0131n ilgili standartlara uymakla m\u00fckellef olarak kabul edildi. Bankalar d\u0131\u015f\u0131ndaki i\u015fletmeler bak\u0131m\u0131ndan ise \u00fc\u00e7 finansal de\u011fer belirlendi. Bu kriterler aktif toplam\u0131 500 milyon TL, y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131\u00a0<\/span><\/p> 1 milyar TL, \u00e7al\u0131\u015fan say\u0131s\u0131 250 ki\u015fi olarak belirtilmi\u015f olup bu \u00f6l\u00e7\u00fctlerden en az ikisini art arda iki raporlama d\u00f6nemi a\u015fan ve karar kapsam\u0131na al\u0131nm\u0131\u015f olan i\u015fletmeler, ilgili standartlar \u0131\u015f\u0131\u011f\u0131nda raporlama yapmakla m\u00fckellef olacak. Karar kapsam\u0131na al\u0131nan kurum, kurulu\u015f ve i\u015fletmeler ise:<\/span><\/p> \u00a0<\/span><\/p> * 6362 say\u0131l\u0131 Kanun uyar\u0131nca Sermaye Piyasas\u0131 Kurulu\u2019nun d\u00fczenleme ve denetimine tabi olan ve karar kapsam\u0131nda belirtilen \u015firketler,<\/span><\/p> \u00a0<\/span><\/p> * 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu uyar\u0131nca Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu\u2019nun d\u00fczenleme ve denetimine tabi olan ve karar kapsam\u0131nda belirtilen i\u015fletmeler,<\/span><\/p> \u00a0<\/span><\/p> * 5684 say\u0131l\u0131 Sigortac\u0131l\u0131k Kanunu ve Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanunu kapsam\u0131nda faaliyet g\u00f6stermekte olan sigorta, reas\u00fcrans ve emeklilik \u015firketleri,<\/span><\/p> \u00a0<\/span><\/p> * Borsa \u0130stanbul piyasalar\u0131nda faaliyet g\u00f6stermesine izin verilen ve karar kapsam\u0131nda belirtilen \u015firketler olarak say\u0131ld\u0131.\u00a0<\/span><\/p> \u00a0<\/span><\/p> 1 OCAK\u2019TAN \u0130T\u0130BAREN GE\u00c7ERL\u0130<\/span><\/strong><\/p> \u00a0<\/span><\/p> Bu \u00f6l\u00e7\u00fctler de\u011ferlendirilirken i\u015fletmeler, ba\u011fl\u0131 ortakl\u0131k ve i\u015ftirakleriyle birlikte de\u011ferlendirilecek.\u00a0<\/span><\/p> \u00a0<\/span><\/p> 1 Ocak 2024 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k raporlama d\u00f6nemleri i\u00e7in bu standartlar\u0131n uygulanaca\u011f\u0131 -ge\u00e7i\u015f muafiyetine ili\u015fkin h\u00fck\u00fcmlerle birlikte- d\u00fczenlendi.<\/span><\/p> \u00a0<\/span><\/p> \u0130lk raporlama d\u00f6neminde kar\u015f\u0131la\u015ft\u0131r\u0131lmal\u0131 bilgilerin sunulmas\u0131 ve ilk iki y\u0131ll\u0131k raporlama d\u00f6nemlerinde kapsam 3 sera gaz\u0131 emisyonlar\u0131n\u0131n a\u00e7\u0131klamas\u0131 zorunlu tutulmad\u0131.\u00a0<\/span><\/p> \u00a0<\/span><\/p> Bundan ba\u015fka i\u015fletmeler, TSRS\u2019leri uygulad\u0131klar\u0131 ilk y\u0131ll\u0131k raporlama d\u00f6nemine ili\u015fkin s\u00fcrd\u00fcr\u00fclebilirlik raporlar\u0131n\u0131 ilgili d\u00f6neme ili\u015fkin finansal raporlar\u0131n\u0131 yay\u0131nlad\u0131ktan sonra raporlayabilecek.<\/span><\/p>","slug":"turkiye-surdurulebilirlik-raporlama-standartlari-ve-uygulama-kapsami","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1719176400TIVwtH5Z2rZHDEB.webp","news_cover":null,"news_video_min":null,"news_video":null,"view_count":6352,"cropped_1200x675":null,"user":{"id":29,"name":"MUHAMMET","surname":"AKSAN","email":"av-muhammet-aksan@gmail.com","slug":"av-muhammet-aksan","avatar":"\/front\/uploads\/avatar\/1733691600IewiFiiT1aT8ZK3.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-24T10:51:30.000000Z","updated_at":"2024-12-18T09:45:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":53162,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":53036,"locale":"tr","category_id":73,"title":"T\u00fcrkiye s\u00fcrd\u00fcr\u00fclebilirlik raporlama standartlar\u0131 ve uygulama kapsam\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":"AV. MUHAMMET AKSAN","content":" \u00a0<\/span><\/p> T\u00fcrkiye S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131 ve bu standartlar\u0131n uygulama kapsam\u0131na ili\u015fkin Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu\u2019nun kurul karar\u0131, 32414 say\u0131l\u0131 29 Aral\u0131k 2023 tarihli Resmi Gazete\u2019de yay\u0131mland\u0131.<\/span><\/p> \u00a0<\/span><\/p> Kurum, kurulu\u015f ve i\u015fletmeler taraf\u0131ndan haz\u0131rlanacak s\u00fcrd\u00fcr\u00fclebilirlik raporlar\u0131nda, Uluslararas\u0131 S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131 (IFRS) b\u00fcnyesinde olu\u015fturulan Uluslararas\u0131 S\u00fcrd\u00fcr\u00fclebilirlik Standartlar\u0131 Kurulu (ISSB) taraf\u0131ndan yay\u0131nlanan IFRS S1\u00a0(General Requirements for Disclosure of Sustainability-related Financial Information)\u00a0ve IFRS S2\u00a0(Climate-related Disclosures) standartlar\u0131n\u0131n belirlenmesine karar verildi.<\/span><\/p> \u00a0<\/span><\/p> Kararda, TSRS 1 (S\u00fcrd\u00fcr\u00fclebilirlikle \u0130lgili Finansal Bilgilerin A\u00e7\u0131klanmas\u0131na \u0130li\u015fkin Genel H\u00fck\u00fcmler) ve TSRS 2 (\u0130klimle \u0130lgili A\u00e7\u0131klamalar) adlar\u0131yla yay\u0131mlanan standartlar\u0131n kabul\u00fc ile uluslararas\u0131 alanda ge\u00e7erlilik ve uygulamada yeknesakl\u0131k sa\u011flanmas\u0131 ama\u00e7lan\u0131yor. \u0130lgili karar uyar\u0131nca s\u00fcrd\u00fcr\u00fclebilirlik raporu, \u201cbir i\u015fletmenin \u00e7evresel, sosyal ve y\u00f6neti\u015fim hususlar\u0131na ili\u015fkin olarak TSRS\u2019ler uyar\u0131nca haz\u0131rlad\u0131\u011f\u0131 s\u00fcrd\u00fcr\u00fclebilirlik raporu, entegre rapor, entegre faaliyet raporu, y\u00f6netici raporu vb. adlarla yay\u0131nlad\u0131\u011f\u0131 rapor\u201d olarak tan\u0131mlan\u0131yor.\u00a0<\/span><\/p> \u00a0<\/span><\/p> \u0130LG\u0130L\u0130 KURUM VE KURULU\u015eLAR<\/span><\/strong><\/p> \u00a0<\/span><\/p> Kurum taraf\u0131ndan belirlenen T\u00fcrkiye S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131na, raporlamalar\u0131nda uymakla m\u00fckellef olanlar ilgili kararda ayr\u0131nt\u0131l\u0131 olarak belirlendi ve ilgili kurum, kurulu\u015f ve i\u015fletmeler say\u0131ld\u0131. Tasarruf Mevduat\u0131 Sigorta Fonu b\u00fcnyesinde olanlar d\u0131\u015f\u0131ndaki t\u00fcm bankalar herhangi bir e\u015fik de\u011fere bak\u0131lmaks\u0131z\u0131n ilgili standartlara uymakla m\u00fckellef olarak kabul edildi. Bankalar d\u0131\u015f\u0131ndaki i\u015fletmeler bak\u0131m\u0131ndan ise \u00fc\u00e7 finansal de\u011fer belirlendi. Bu kriterler aktif toplam\u0131 500 milyon TL, y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131\u00a0<\/span><\/p> 1 milyar TL, \u00e7al\u0131\u015fan say\u0131s\u0131 250 ki\u015fi olarak belirtilmi\u015f olup bu \u00f6l\u00e7\u00fctlerden en az ikisini art arda iki raporlama d\u00f6nemi a\u015fan ve karar kapsam\u0131na al\u0131nm\u0131\u015f olan i\u015fletmeler, ilgili standartlar \u0131\u015f\u0131\u011f\u0131nda raporlama yapmakla m\u00fckellef olacak. Karar kapsam\u0131na al\u0131nan kurum, kurulu\u015f ve i\u015fletmeler ise:<\/span><\/p> \u00a0<\/span><\/p> * 6362 say\u0131l\u0131 Kanun uyar\u0131nca Sermaye Piyasas\u0131 Kurulu\u2019nun d\u00fczenleme ve denetimine tabi olan ve karar kapsam\u0131nda belirtilen \u015firketler,<\/span><\/p> \u00a0<\/span><\/p> * 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu uyar\u0131nca Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu\u2019nun d\u00fczenleme ve denetimine tabi olan ve karar kapsam\u0131nda belirtilen i\u015fletmeler,<\/span><\/p> \u00a0<\/span><\/p> * 5684 say\u0131l\u0131 Sigortac\u0131l\u0131k Kanunu ve Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanunu kapsam\u0131nda faaliyet g\u00f6stermekte olan sigorta, reas\u00fcrans ve emeklilik \u015firketleri,<\/span><\/p> \u00a0<\/span><\/p> * Borsa \u0130stanbul piyasalar\u0131nda faaliyet g\u00f6stermesine izin verilen ve karar kapsam\u0131nda belirtilen \u015firketler olarak say\u0131ld\u0131.\u00a0<\/span><\/p> \u00a0<\/span><\/p> 1 OCAK\u2019TAN \u0130T\u0130BAREN GE\u00c7ERL\u0130<\/span><\/strong><\/p> \u00a0<\/span><\/p> Bu \u00f6l\u00e7\u00fctler de\u011ferlendirilirken i\u015fletmeler, ba\u011fl\u0131 ortakl\u0131k ve i\u015ftirakleriyle birlikte de\u011ferlendirilecek.\u00a0<\/span><\/p> \u00a0<\/span><\/p> 1 Ocak 2024 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k raporlama d\u00f6nemleri i\u00e7in bu standartlar\u0131n uygulanaca\u011f\u0131 -ge\u00e7i\u015f muafiyetine ili\u015fkin h\u00fck\u00fcmlerle birlikte- d\u00fczenlendi.<\/span><\/p> \u00a0<\/span><\/p> \u0130lk raporlama d\u00f6neminde kar\u015f\u0131la\u015ft\u0131r\u0131lmal\u0131 bilgilerin sunulmas\u0131 ve ilk iki y\u0131ll\u0131k raporlama d\u00f6nemlerinde kapsam 3 sera gaz\u0131 emisyonlar\u0131n\u0131n a\u00e7\u0131klamas\u0131 zorunlu tutulmad\u0131.\u00a0<\/span><\/p> \u00a0<\/span><\/p> Bundan ba\u015fka i\u015fletmeler, TSRS\u2019leri uygulad\u0131klar\u0131 ilk y\u0131ll\u0131k raporlama d\u00f6nemine ili\u015fkin s\u00fcrd\u00fcr\u00fclebilirlik raporlar\u0131n\u0131 ilgili d\u00f6neme ili\u015fkin finansal raporlar\u0131n\u0131 yay\u0131nlad\u0131ktan sonra raporlayabilecek.<\/span><\/p>","slug":"turkiye-surdurulebilirlik-raporlama-standartlari-ve-uygulama-kapsami","orjinalimage":"\/front\/uploads\/blog\/thumbnail\/1719176400TIVwtH5Z2rZHDEB.webp","news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1719176400TIVwtH5Z2rZHDEB.webp","news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"view_count":6352,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}
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