Ekim 2024’te kamunun görüşlerine açılmış olan Sürdürülebilirlik Denetimi Yönetmeliği Taslağı (“Taslak Yönetmelik”) birtakım değişikliklerle 17 Ocak 2025 tarihli Resmî Gazete’de, yayımlanarak yürürlüğe girmiştir (“Yönetmelik”).

The Draft Regulation on Sustainability Audit (“Draft Regulation”), which was opened to public opinion in October 2024, has been published in the Official Gazette on January 17, 2025, with some amendments, and has come into effect as the Sustainability Audit Regulation (“Regulation”).

2010/75/AB sayılı Endüstriyel Emisyonlar Direktifine dayanarak, Avrupa Birliği mevzuatına uyum sağlama kapsamında, sanayi kaynaklı emisyon ve atık oluşumunu azaltarak çevre ve insan sağlığını korumak, yeşil dönüşüm, döngüsel ekonomi ile karbonsuzlaşmayı teşvik etmek amacıyla 14 Ocak 2025

The Regulation on the Management of Industrial Emissions (“Regulation”), prepared based on Directive No. 2010/75/EU on Industrial Emissions for the purpose of aligning with European Union legislation, was published in the Official Gazette on January 14, 2025

The new financial limits and administrative fines stipulated in the legislation about consumer protection for the year 2025 were published in the Official Gazette dated 20 December 2024, and have entered into force.

Tüketicinin korunması hakkında mevzuatta yer alan parasal sınırlar ve idari para cezalarının 2025 yılı için miktarları 20 Aralık 2024 tarihli Resmî Gazete’de yayımlanarak yürürlüğe girdi.

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.

The Climate Change Presidency (“Presidency”) has submitted the draft Regulation on Türkiye Green Taxonomy Regulation (“Draft Regulation”) to public’s view. The Draft Regulation aims to regulate the principles and procedures of the Green Taxonomy of Türkiye to (i) support economic activities aligned with sustainable development goals, (ii) promote the flow of financing toward sustainable investments, and (iii) prevent greenwashing in the market. The authority to enforce the Draft Regulation lies with the Minister of Environment, Urbanization, and Climate Change.

Due to the difficulties for certain sectors to reach the increased financial thresholds while considering an initial public offering (IPO), on 28.03.2024, the Capital Markets Board (Board) has announced a principle decision regarding the decrease of the monetary thresholds, which was increased at the end of 2023 for certain companies operating in the

The Public Oversight, Accounting and Auditing Standards Authority (Authority) has determined the scope of application of the Turkish Sustainability Reporting Standards (TSRS) while preparation of sustainability reports by businesses, companies and institutions through the decision of its Board (Board) dated 27 December 2023.