Reporting Matters Türkiye 2023 Report

Published: 27.09.2024

BCSD Türkiye is proud to announce the release of the much-anticipated 2023 edition of the Reporting Matters report, the result of our dedicated efforts and thorough collaboration!

In collaboration with PwC Turkiye, we have been assessing the sustainability, integrated, and integrated activity reports of our members for 7 years within the framework of the Reporting Matters methodology developed by our umbrella organization WBCSD and the consulting firm Radley Yeldar.

This edition introduces an evolved evaluation framework designed to guide companies in an era of rapidly evolving reporting regulations and increased stakeholder expectations. The new framework takes into account the latest sustainability reporting developments led by global standard-setting bodies and government agencies such as ISSB, EFRAG, and SEC. It aims to strike a balance between compliance-driven reporting and the need to maximize the value of reporting to drive rapid positive change.

“We are pleased to see that companies in Turkey and around the world are increasingly developing their information and data collection processes within a more specialized framework. In the first half of 2023, sustainability-related disclosures in global capital markets marked the beginning of a new era, while the business world in Turkey continues to align with reporting principles, embracing a fair and nature-positive approach in competitive markets and taking its place in this transformation.”

Ediz Günsel, BCSD Türkiye, Chair of the Board of Directors

The theme of this year’s Reporting Matters report is "Delivering impact in a time of complexity". It represents an in-depth analysis of the 2022 reports of 75 companies operating in the country in 11 main sectors and 45 sub-sectors.

Key highlights of Reporting Matters 2023 include:

  • The state of materiality assessment. The evaluations conducted within the framework of the methodology show that companies in Türkiye are aware of the issue but are still at the initial stages of taking steps in implementation. This year, only 11 of the 75 companies stated that they considered double materiality in their reports.
  • The state of external assurance. 34 companies obtained assurance. Only five companies received external assurance for all key performance indicators related to all material issues. Reasonable assurance remained one of the areas with the most room for improvement.
  • Frameworks and standards. This year, 99% of companies reported using the GRI standard. 32% of companies mentioned the Carbon Disclosure Project (CDP), which aims to provide data driven information on climate change, water security, and deforestation, helping investors and other stakeholders make informed decisions.
  • Scientific based targets. The vast majority stated that they have been working on or plan to work on the greenhouse gas emissions and nature/biodiversity, while performance progress in these areas emerged as one of the most improvement needed areas.

We congratulate all our members for their dedicated efforts in reporting and for actively participating in this project to further develop their practices.