The Draft Regulation on Sustainability Audit (“Draft Regulation”), which will regulates (i) the sustainability audit to be conducted mainly within the framework of the Turkish Commercial Code No. 6102, the Decree Law No. 660 on the Organization and Duties of the Public Oversight, Accounting and Auditing Standards Authority (“Authority”) or on a voluntary basis, (ii) the authorization and responsibilities of independent audit firms and independent auditors who will operate in the field of sustainability, (iii) supervision and audit by the Authority and (iv) the administrative sanctions to be with respect thereto, is submitted to public’s view.