ESG

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…

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…

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…

The Draft Regulation on the Operation of Carbon Markets (“Draft Regulation”) as a part of secondary legislations to Draft Climate Law is submitted to public’s view.

Following the introduction of the Carbon Border Adjustment Mechanism as part of the EU legislation, the importers from the countries which are not integrated into the EU’s emission trade system…

The Act on Corporate Due Diligence to Prevent Human Rights Violations in Supply Chains (the Supply Chain Act), imposing new obligations in terms of respecting human rights to certain German…

On May 25, 2022, US Securities and Exchange Commission ("SEC") proposed amendments to the rules in order to require investment funds..

On November 2021, the IFRS Foundation announced the formation of the International Sustainability Standards Board ("ISSB") under the..

The Capital Markets Board (the "CMB") published the Guidelines on Green and Sustainable Debt Instruments and Lease Certificates on 24 February 2022 through the its principle decision numbered i-SPK 128.18..