Evaluation of Sustainability Reporting Process and Turkish Sustainability Reporting Standards in the Light of Current Developments

Nurettin Özdemir

Makale detayları

Evaluation of Sustainability Reporting Process and Turkish Sustainability Reporting Standards in the Light of Current Developments

Yazarlar:

Nurettin Özdemir

Yayıncı:

Bolu Abant Izzet Baysal University

Ana Başlıklar:

İşletme

Dergi:

Ekonomik ve Sosyal Araştırmalar Dergisi Vol.20 Issue 2, pp.444-458

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001335683

pISSN:

1306-2174

Anahtar kelimeler:

Özet:

 In recent years, the concept of sustainability has become one of the most important and emphasized issues in the field of accounting and management as in many other disciplines. Destructive events such as global warming, climate change, forest fires and melting of polar ice caps, which closely affect the whole world, have revealed the importance of the concept of sustainability on the one hand, and on the other hand, it has made it obligatory for countries to develop strategies related to sustainability. This situation has also closely affected the financial reporting process and caused the expectations of financial information users to change. In the past years, users who were only interested in and satisfied with the financial information of enterprises have started to demand information on the activities of enterprises in the field of sustainability in recent years. In order to meet the demands of financial information users, international studies have been carried out and continue to be carried out. In this context, ISSB was established in 2021 and as a result of the studies carried out by the relevant institution, IFRS S1 and IFRS S2 standards were published in June-2023. Efforts have also been made in Turkey to harmonize with the standards adopted worldwide. In this framework, KGK, which is responsible for determining and publishing the Turkish Sustainability Reporting Standards, introduced the Turkish translations of the standards published by ISSB in December-2023. The Authority also determined the scope of sustainability reporting and stipulated that the enterprises within the scope of sustainability reporting will be required to report as of 01.01.2024. In this study, an assessment of the importance of sustainability reporting is made and the provisions of TSRS 1 and TSRS 2 standards, which constitute the framework of sustainability reporting in Turkey, are analyzed.

 In recent years, the concept of sustainability has become one of the most important and emphasized issues in the field of accounting and management as in many other disciplines. Destructive events such as global warming, climate change, forest fires and melting of polar ice caps, which closely affect the whole world, have revealed the importance of the concept of sustainability on the one hand, and on the other hand, it has made it obligatory for countries to develop strategies related to sustainability. This situation has also closely affected the financial reporting process and caused the expectations of financial information users to change. In the past years, users who were only interested in and satisfied with the financial information of enterprises have started to demand information on the activities of enterprises in the field of sustainability in recent years. In order to meet the demands of financial information users, international studies have been carried out and continue to be carried out. In this context, ISSB was established in 2021 and as a result of the studies carried out by the relevant institution, IFRS S1 and IFRS S2 standards were published in June-2023. Efforts have also been made in Turkey to harmonize with the standards adopted worldwide. In this framework, KGK, which is responsible for determining and publishing the Turkish Sustainability Reporting Standards, introduced the Turkish translations of the standards published by ISSB in December-2023. The Authority also determined the scope of sustainability reporting and stipulated that the enterprises within the scope of sustainability reporting will be required to report as of 01.01.2024. In this study, an assessment of the importance of sustainability reporting is made and the provisions of TSRS 1 and TSRS 2 standards, which constitute the framework of sustainability reporting in Turkey, are analyzed.

 In recent years, the concept of sustainability has become one of the most important and emphasized issues in the field of accounting and management as in many other disciplines. Destructive events such as global warming, climate change, forest fires and melting of polar ice caps, which closely affect the whole world, have revealed the importance of the concept of sustainability on the one hand, and on the other hand, it has made it obligatory for countries to develop strategies related to sustainability. This situation has also closely affected the financial reporting process and caused the expectations of financial information users to change. In the past years, users who were only interested in and satisfied with the financial information of enterprises have started to demand information on the activities of enterprises in the field of sustainability in recent years. In order to meet the demands of financial information users, international studies have been carried out and continue to be carried out. In this context, ISSB was established in 2021 and as a result of the studies carried out by the relevant institution, IFRS S1 and IFRS S2 standards were published in June-2023. Efforts have also been made in Turkey to harmonize with the standards adopted worldwide. In this framework, KGK, which is responsible for determining and publishing the Turkish Sustainability Reporting Standards, introduced the Turkish translations of the standards published by ISSB in December-2023. The Authority also determined the scope of sustainability reporting and stipulated that the enterprises within the scope of sustainability reporting will be required to report as of 01.01.2024. In this study, an assessment of the importance of sustainability reporting is made and the provisions of TSRS 1 and TSRS 2 standards, which constitute the framework of sustainability reporting in Turkey, are analyzed.

 Son yıllarda birçok bilim dalında olduğu gibi muhasebe ve yönetim alanında da önem kazanan ve üzerinde en çok durulan konuların başında sürdürülebilirlik kavramı gelmektedir. Tüm dünyayı yakından etkileyen küresel ısınma, iklim değişikliği, orman yangınları ve kutuplardaki buzulların erimesi gibi yıkıcı olaylar bir taraftan sürdürülebilirlik kavramının önemini ortaya koyarken diğer taraftan da ülkelerin sürdürülebilirliğe ilişkin stratejiler geliştirmesini zorunlu hale getirmiştir. Bu durum, finansal raporlama sürecini de yakından etkilemiş ve finansal bilgi kullanıcılarının beklentilerinin değişmesine neden olmuştur. Geçmiş yıllarda yalnızca finansal bilgilerle ilgilenen ve bu bilgilerle yetinen kullanıcılar, son yıllarda ise işletmelerin sürdürülebilirlik alanında yaptığı faaliyetlere ilişkin bilgileri de yoğun bir şekilde talep etmeye başlamışlardır. Finansal bilgi kullanıcılarının artan taleplerini karşılayabilmek amacıyla uluslararası düzeyde çalışmalar yapılmış ve halen de yapılmaya devam edilmektedir. Bu kapsamda, 2021 yılında ISSB kurulmuş ve ilgili kurum tarafından yapılan çalışmalar sonucunda Haziran-2023te IFRS S1 ve IFRS S2 standartları yayımlanmıştır. Dünya genelinde benimsenen standartlara uyum sağlamak amacıyla Türkiyede de çalışmalar yürütülmüştür. Bu çerçevede, Türkiye Sürdürülebilirlik Raporlama Standartlarının belirlenmesinden ve yayımlanmasından sorumlu olan KGK, ISSB tarafından yayımlanan standartların Türkçe çevirilerini Aralık-2023te mevzuata kazandırmıştır. Kurum ayrıca, sürdürülebilirlik raporlaması yapacak işletmelerin kapsamını belirleyerek kapsama giren işletmelerin 01.01.2024 tarihi itibarıyla zorunlu olarak raporlama yapmalarını hükme bağlamıştır. Bu çalışmada, sürdürülebilirlik raporlamasının önemine ilişkin bir değerlendirme yapılarak Türkiyede sürdürülebilirlik raporlamasının çerçevesini oluşturan TSRS 1 ve TSRS 2 standartlarında yer alan hükümler incelenmiştir.

Makale detayları

Evaluation of Sustainability Reporting Process and Turkish Sustainability Reporting Standards in the Light of Current Developments

Yazarlar:

Nurettin Özdemir

Yayıncı:

Bolu Abant Izzet Baysal University

Ana Başlıklar:

İşletme

Dergi:

Ekonomik ve Sosyal Araştırmalar Dergisi Vol.20 Issue 2, pp.444-458

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001335683

pISSN:

1306-2174

Sustainability

Sustainability Reporting

TSRS 1

TSRS 2Sürdürülebilirlik

Sürdürülebilirlik Raporlaması

TSRS 1

TSRS 2

Sayı

Makale detayları

Yazarlar: Nurettin Özdemir

Yayıncı: Bolu Abant Izzet Baysal University

Ana Başlıklar: İşletme

Dergi: Ekonomik ve Sosyal Araştırmalar Dergisi Vol.20 Issue 2, pp.444-458

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001335683

pISSN: 1306-2174

Sayı

Yazarlar:

Nurettin Özdemir

Yayıncı:

Bolu Abant Izzet Baysal University

Ana Başlıklar:

İşletme

Dergi:

Ekonomik ve Sosyal Araştırmalar Dergisi Vol.20 Issue 2, pp.444-458

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001335683

pISSN:

1306-2174