CLIMATE CHANGE REPORTING WITHIN THE SCOPE OF CORPORATE GOVERNANCE: THE EVALUATION OF CURRENT STANDARDS ON REPORTING IN PUBLIC JOINT STOCK COMPANIES FROM A REGULATORY PERSPECTIVE

İrem Tore

Makale detayları

CLIMATE CHANGE REPORTING WITHIN THE SCOPE OF CORPORATE GOVERNANCE: THE EVALUATION OF CURRENT STANDARDS ON REPORTING IN PUBLIC JOINT STOCK COMPANIES FROM A REGULATORY PERSPECTIVE

Yazarlar:

İrem Tore

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.29 Issue 2, pp.493-534

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001346499

pISSN:

2651-4141

Anahtar kelimeler:

Özet:

 Climate change poses risks to investors in terms of financial stability. Market actors demand companies to disclose their climate change risks and their planned activities against these risks. This article, which deals with climate change from the perspective of corporate law, aims to examine and offer suggestions for improving climate change reporting, which came into force as a result of the Capital Markets Boards addition on sustainability to the corporate governance principles, a guide on the responsibility of companies. Investors who are aware of the risks their investments face due to climate change need consistent and comparable information to minimize climate-related risks. Standardizing climate change reporting is an important tool for investors to make their own decisions regarding these risks. This study examines the TSRS-S2 standards, one of the Turkish Sustainability Reporting Standards, which came into force on January 1, 2024 by the Public Oversight, Accounting and Auditing Standards Authority in order to be applied to companies climate change disclosure, and offers suggestions for their development.

 Climate change poses risks to investors in terms of financial stability. Market actors demand companies to disclose their climate change risks and their planned activities against these risks. This article, which deals with climate change from the perspective of corporate law, aims to examine and offer suggestions for improving climate change reporting, which came into force as a result of the Capital Markets Boards addition on sustainability to the corporate governance principles, a guide on the responsibility of companies. Investors who are aware of the risks their investments face due to climate change need consistent and comparable information to minimize climate-related risks. Standardizing climate change reporting is an important tool for investors to make their own decisions regarding these risks. This study examines the TSRS-S2 standards, one of the Turkish Sustainability Reporting Standards, which came into force on January 1, 2024 by the Public Oversight, Accounting and Auditing Standards Authority in order to be applied to companies climate change disclosure, and offers suggestions for their development.

 Climate change poses risks to investors in terms of financial stability. Market actors demand companies to disclose their climate change risks and their planned activities against these risks. This article, which deals with climate change from the perspective of corporate law, aims to examine and offer suggestions for improving climate change reporting, which came into force as a result of the Capital Markets Boards addition on sustainability to the corporate governance principles, a guide on the responsibility of companies. Investors who are aware of the risks their investments face due to climate change need consistent and comparable information to minimize climate-related risks. Standardizing climate change reporting is an important tool for investors to make their own decisions regarding these risks. This study examines the TSRS-S2 standards, one of the Turkish Sustainability Reporting Standards, which came into force on January 1, 2024 by the Public Oversight, Accounting and Auditing Standards Authority in order to be applied to companies climate change disclosure, and offers suggestions for their development.

 İklim değişikliği finansal istikrar açısından yatırımcılar için riskler oluşturmaktadır. Piyasa aktörleri şirketlerden iklim değişikliği risklerini ve bu risklere karşı planladıkları faaliyetlerini açıklamalarını talep etmektedir. İklim değişikliğini şirketler hukuku perspektifinden ele alan bu makale, Sermaye Piyasası Kurulunun şirketlerin sorumluluğu konusunda bir rehber olan kurumsal yönetim ilkelerine sürdürülebilirlik hususunda yaptığı ekleme sonucu gündeme gelen iklim değişikliği raporlamasının incelenmesi ve geliştirilebilmesi adına öneriler sunmayı amaçlamaktadır. İklim değişikliğinden dolayı yatırımlarının karşı karşıya olduğu risklerin farkında olan yatırımcılar, iklim değişikliğiyle ilgili riskleri en aza indirmek için tutarlı ve karşılaştırılabilir bilgiye ihtiyaç duymaktadır. İklim değişikliği raporlamasının standart hale getirilmesi, yatırımcıların bu risklere ilişkin kendi kararlarını vermelerinde önemli bir araçtır. Bu çalışma Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu tarafından 1 Ocak 2024 tarihinde şirketlerin iklim değişikliği raporlamasına yönelik olarak uygulanabilecek Türkiye Sürdürülebilirlik Raporlama Standartlarından TSRS-S2 standartlarını incelemekte ve geliştirilebilmesi için öneriler sunmaktadır.

Makale detayları

CLIMATE CHANGE REPORTING WITHIN THE SCOPE OF CORPORATE GOVERNANCE: THE EVALUATION OF CURRENT STANDARDS ON REPORTING IN PUBLIC JOINT STOCK COMPANIES FROM A REGULATORY PERSPECTIVE

Yazarlar:

İrem Tore

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.29 Issue 2, pp.493-534

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001346499

pISSN:

2651-4141

Climate change

Public joint stock companies

Sustainability reporting standards

Corporate governance

Climate reportingİklim değişikliği

Halka açık anonim şirketler

Sürdürülebilirlik raporlama standartları

Kurumsal yönetim

İklim raporlaması

Sayı

Makale detayları

Yazarlar: İrem Tore

Yayıncı: Ankara Hacı Bayram Veli University

Ana Başlıklar: Hukuk (Diğer)

Dergi: Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.29 Issue 2, pp.493-534

Belge Tipi: Makale

Yayın Tarihi: 4/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001346499

pISSN: 2651-4141

Sayı

Yazarlar:

İrem Tore

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Hukuk (Diğer)

Dergi:

Ankara Hacı Bayram Veli Üniversitesi Hukuk Fakültesi Dergisi Vol.29 Issue 2, pp.493-534

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001346499

pISSN:

2651-4141