{"id":1509,"date":"2024-05-24T17:56:52","date_gmt":"2024-05-24T14:56:52","guid":{"rendered":"https:\/\/www.legelaw.com\/?p=1509"},"modified":"2024-07-30T23:33:03","modified_gmt":"2024-07-30T20:33:03","slug":"csrd-kurumsal-surdurulebilirlik-raporlama-yonetmeligi","status":"publish","type":"post","link":"https:\/\/www.legelaw.com\/tr\/csrd-kurumsal-surdurulebilirlik-raporlama-yonetmeligi\/","title":{"rendered":"CSRD (Kurumsal S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Y\u00f6netmeli\u011fi)"},"content":{"rendered":"

CSRD (KURUMSAL S\u00dcRD\u00dcR\u00dcLEB\u0130L\u0130RL\u0130K RAPORLAMA Y\u00d6NETMEL\u0130\u011e\u0130)<\/h1><\/div>
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CSRD<\/strong> ile \u015firketlere daha ayr\u0131nt\u0131l\u0131 raporlama gereklilikleri getirilmi\u015f olup, b\u00fcy\u00fck \u015firketlerin \u00e7evresel haklar, sosyal haklar, insan haklar\u0131 ve y\u00f6neti\u015fim fakt\u00f6rleri<\/strong> gibi s\u00fcrd\u00fcr\u00fclebilirlik konular\u0131nda rapor vermesi sa\u011flanmaktad\u0131r.<\/p>\n

Kurumsal S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Direktifi (CSRD), \u015firketlerin kurumsal faaliyetlerinin \u00e7evre ve toplum \u00fczerindeki etkilerini raporlamas\u0131n\u0131 ve raporlanan bilgilerin denetlenmesini (g\u00fcvencesini) zorunlu k\u0131lar.<\/p>\n

CSRD<\/strong>, s\u00fcrd\u00fcr\u00fclebilirliklerini raporlamas\u0131 gereken \u015firketlerin kapsam\u0131n\u0131 11.000<\/strong>\u2018den 50.000<\/strong>\u2018in \u00fczerine geni\u015fletmenin yan\u0131 s\u0131ra \u015firketlerin raporlayaca\u011f\u0131 bilgi miktar\u0131n\u0131 art\u0131rmaya, bilgilerin g\u00fcvencesi i\u00e7in bir denetim gereklili\u011fi belirlemeye, di\u011fer standartlarla ba\u011flant\u0131 kurmaya ve uygulamaya koymaya haz\u0131rlan\u0131yor.<\/p>\n

Direktifin amac\u0131, Finansal Olmayan Raporlama Direktifi (2014\/95\/EU Direktifi, NFRD) kapsam\u0131nda \u015firketler i\u00e7in belirlenen finansal olmayan raporlama gerekliliklerini g\u00fcncellemek ve de\u011fi\u015ftirmektir.<\/strong><\/p>\n

Genel olarak, CSRD, \u015firketlerin raporlama y\u00f6ntemlerinde ve hangi s\u00fcre\u00e7lere sahip olmalar\u0131 gerekti\u011fi konusunda baz\u0131 b\u00fcy\u00fck de\u011fi\u015fiklikler yapmaya haz\u0131rlan\u0131yor. CSRD, \u015firketlerin faaliyetlerinin insanlar ve \u00e7evre \u00fczerindeki riskleri, f\u0131rsatlar\u0131 ve etkileri hakk\u0131nda yeterli bilgiyi kamuya a\u00e7\u0131klamas\u0131n\u0131 sa\u011flamay\u0131 ama\u00e7lamaktad\u0131r.<\/p>\n

Bu, t\u00fcm b\u00fcy\u00fck \u015firketlerin, borsada kay\u0131tl\u0131 olsun ya da olmas\u0131n , 500 \u00e7al\u0131\u015fan s\u0131n\u0131r\u0131 olmadan CSRD kapsam\u0131nda rapor vermesi gerekece\u011fi anlam\u0131na gelir. Bu da daha fazla \u015feffafl\u0131k ve s\u00fcrd\u00fcr\u00fclebilirlik bilgilerinin kullan\u0131labilirli\u011fi ile sonu\u00e7lan\u0131r. CSRD, raporlama kapsam\u0131n\u0131, borsada i\u015flem g\u00f6ren mikro i\u015fletmeler hari\u00e7, borsada i\u015flem g\u00f6ren KOB\u0130\u2019leri kapsayacak \u015fekilde geni\u015fletmektedir. Bunun nedeni, borsaya kote edilmi\u015f \u015firketlerden yeterli bilgiye eri\u015filmesinin yat\u0131r\u0131mc\u0131lar i\u00e7in belli bir \u00f6nem olarak g\u00f6r\u00fclmesidir. CSRD, d\u00fczenlemeye tabi piyasalarda i\u015flem g\u00f6ren menkul k\u0131ymetlere sahip KOB\u0130\u2019ler d\u0131\u015f\u0131nda, k\u00fc\u00e7\u00fck \u015firketler i\u00e7in yeni raporlama gereklilikleri getirmeyecektir. Buna ek olarak KOB\u0130\u2019lerin b\u00fcy\u00fck \u015firketler i\u00e7in ge\u00e7erli olacak standartlardan daha basit olan de\u011fi\u015ftirilmi\u015f standartlar hakk\u0131nda rapor vermelerine izin verilecektir. Bu nedenle Komisyon, KOB\u0130\u2019ler i\u00e7in ayr\u0131, orant\u0131l\u0131 standartlar geli\u015ftirecektir. Komisyon, faaliyetlerin \u00f6l\u00e7e\u011fi ve karma\u015f\u0131kl\u0131\u011f\u0131 ile KOB\u0130\u2019lerin kapasiteleri ve \u00f6zellikleri ile orant\u0131l\u0131 ilgili standartlar benimsemelidir. Bunlar 30 Haziran 2024 tarihine kadar kabul edilmelidir.<\/p>\n

Raporlama zorunlulu\u011fu olmasa da,halka a\u00e7\u0131k olmayan KOB\u0130\u2019ler de bu standartlar\u0131 g\u00f6n\u00fcll\u00fcl\u00fck esas\u0131na g\u00f6re kullanmay\u0131 se\u00e7ebilir. Pek \u00e7ok KOB\u0130, s\u00fcrd\u00fcr\u00fclebilirlik bilgilerine y\u00f6nelik artan taleplerle kar\u015f\u0131 kar\u015f\u0131ya kald\u0131\u011f\u0131ndan (\u00f6r. bor\u00e7 veren bankalardan veya tedarik\u00e7isi olduklar\u0131 b\u00fcy\u00fck \u015firketlerden), s\u00fcrd\u00fcr\u00fclebilirlik bilgilerinin toplanmas\u0131 ve if\u015fa edilmesi t\u00fcm \u015firketler i\u00e7in ortak bir uygulama haline gelebilir. KOB\u0130\u2019lerin ihtiya\u00e7lar\u0131na uyarlanm\u0131\u015f Avrupa standartlar\u0131n\u0131n kullan\u0131lmas\u0131, KOB\u0130\u2019lerin gerekli bilgileri bankalara, m\u00fc\u015fterilere ve di\u011fer payda\u015flara raporlamas\u0131n\u0131 kolayla\u015ft\u0131rabilir.<\/p>\n

CSRD \u0130LE NE AMA\u00c7LANIYOR?<\/h4>\n

CSRD ile Greenwashing (Ye\u015fil Aklama)\u2019n\u0131n sona erdirilmesi ve k\u00fcresel d\u00fczeyde s\u00fcrd\u00fcr\u00fclebilirlik raporlama standartlar\u0131 i\u00e7in zemin haz\u0131rlanmas\u0131 hedeflenmi\u015ftir.<\/p>\n

CSRD, t\u00fcm b\u00fcy\u00fck \u015firketlerin \u00e7evresel ve sosyal etki faaliyetleri hakk\u0131nda d\u00fczenli raporlar yay\u0131mlamas\u0131n\u0131 gerektirecek. Yat\u0131r\u0131mc\u0131lar\u0131n, t\u00fcketicilerin, politika yap\u0131c\u0131lar\u0131n ve di\u011fer payda\u015flar\u0131n b\u00fcy\u00fck \u015firketlerin finans d\u0131\u015f\u0131 performans\u0131n\u0131 de\u011ferlendirmelerine yard\u0131mc\u0131 olacak.<\/p>\n

CSRD ile \u015firketlerin daha sorumlu yakla\u015f\u0131mlar sergilemeye te\u015fvik edilmesi planlan\u0131yor. CSRD ile Avrupa Komisyonu ilk kez finansal d\u0131\u015f\u0131 veriler i\u00e7in ortak bir raporlama \u00e7er\u00e7evesi tan\u0131ml\u0131yor. Bu kapsamda rapor b\u00fcy\u00fck \u015firketlerin \u00e7evresel haklar, sosyal haklar, insan haklar\u0131 ve y\u00f6neti\u015fim fakt\u00f6rleri gibi s\u00fcrd\u00fcr\u00fclebilirlik konular\u0131nda rapor vermesini sa\u011flayacak.<\/p>\n

Nedir bu Greenwashing?<\/h4>\n

Ye\u015fil aklama, \u00e7evreye kar\u015f\u0131 sorumlu bir kamu imaj\u0131 sunmak i\u00e7in bir kurulu\u015f taraf\u0131ndan yay\u0131lan dezenformasyon olarak tan\u0131mlanmaktad\u0131r. Ye\u015fil aklama ilk olarak \u00e7evreci Jay WESTERVELD taraf\u0131ndan 1986 y\u0131l\u0131nda ortaya at\u0131lan bir kavram olarak kar\u015f\u0131m\u0131za \u00e7\u0131k\u0131yor olsa da esasen ge\u00e7ti\u011fimiz birka\u00e7 y\u0131lda artan iklim krizi fark\u0131ndal\u0131\u011f\u0131 ile uygulamada s\u0131kl\u0131kla ba\u015fvurulan bir y\u00f6ntem haline gelmi\u015ftir. En genel anlam\u0131 ile bir pazarlama ve rekabet y\u00f6ntemi olan \u201cye\u015fil aklama,\u201d son y\u0131llarda \u015firketler aras\u0131nda artan \u201c\u00e7evreye duyarl\u0131 olma yar\u0131\u015f ile olduk\u00e7a b\u00fcy\u00fck bir ivme kazanm\u0131\u015ft\u0131r.<\/p>\n

Ye\u015fil aklama \u00f6rneklerine tekstil, moda, otomotiv, g\u0131da, ambalaj ve havayolu gibi bir\u00e7ok farkl\u0131 sekt\u00f6rde rastlamak m\u00fcmk\u00fcnd\u00fcr. Ye\u015fil y\u0131kaman\u0131n klasik bir \u00f6rne\u011fi, Volkswagen\u2019in \u00e7e\u015fitli ara\u00e7lara \u201ckusurlu\u201d cihaz takarak emisyon seviyesini normalden daha az g\u00f6steren bir yaz\u0131l\u0131m kullanarak hile yapt\u0131\u011f\u0131n\u0131 kabul etmesi olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r. Ge\u00e7ti\u011fimiz aylarda Hollanda havayolu \u015firketi KLM aleyhine \u201cSorumlu U\u00e7un\u201d kampanyas\u0131na y\u00f6nelik ye\u015fil aklama davas\u0131 a\u00e7\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Zira, havayolu ula\u015f\u0131m\u0131 iklim krizini do\u011frudan etkileyen en tehlikeli ula\u015f\u0131m ara\u00e7lar\u0131ndan biri olmakla birlikte, u\u00e7akla ula\u015f\u0131m\u0131n \u00e7evreye duyarl\u0131 oldu\u011funa y\u00f6nelik herhangi bir havayolunun iddias\u0131 ye\u015fil aklama olarak de\u011ferlendirilebilecektir. Benzer \u015fekilde, 2018\u2019de Starbucks \u015firketinin s\u00fcrd\u00fcr\u00fclebilirlik \u00e7al\u0131\u015fmas\u0131n\u0131n bir par\u00e7as\u0131 olarak \u00e7\u0131kard\u0131\u011f\u0131 \u201csamans\u0131z kapak\u201d i\u00e7eri\u011finin eski kapak ve saman kombinasyonundan daha fazla plastik i\u00e7erdi\u011fi tespit edilmi\u015fti.<\/p>\n

CSRD \u0130le T\u00fcrk Firmalar\u0131n\u0131 Neler Bekliyor?<\/h4>\n

CSRD, AB\u2019nin mevcut finansal olmayan raporlama y\u00fck\u00fcml\u00fcl\u00fcklerinin kapsam\u0131n\u0131 ve i\u00e7eri\u011fini \u00f6nemli \u00f6l\u00e7\u00fcde geni\u015fleterek daha fazla kurulu\u015fu kapsayacak ve daha fazla ESG konusu hakk\u0131nda \u00e7ok daha ayr\u0131nt\u0131l\u0131 raporlama talep edecek. CSRD \u00f6zellikle AB \u015firketleri ve 500 \u00e7al\u0131\u015fan e\u015fi\u011fine sahip AB d\u0131\u015f\u0131 kamu ve \u00f6zel \u015firketler i\u00e7in ge\u00e7erlidir. Sonu\u00e7 olarak, T\u00fcrkiye\u2019nin ve AB\u2019de i\u015f yapan di\u011fer AB d\u0131\u015f\u0131 \u015firketlerin, bu t\u00fcr \u015firketler bir Avrupa borsas\u0131nda listelenmemi\u015f olsalar bile, AB kurallar\u0131na uygun ESG raporlar\u0131 \u00fcretmeleri gerekebilir. AB d\u0131\u015f\u0131 firmalar en uzun raporlama d\u00f6nemine sahipken, AB d\u0131\u015f\u0131 firmalar\u0131n bir\u00e7ok yan kurulu\u015funun daha erken raporlama yapmas\u0131 gerekecek.<\/p>\n

CSRD, Avrupa Komisyonu\u2019na, AB \u00fcyesi olmayan \u00fclkeler taraf\u0131ndan uygulanan s\u00fcrd\u00fcr\u00fclebilirlik raporlama standartlar\u0131n\u0131 e\u015fde\u011fer olarak tan\u0131ma yetkisi verir. Bu nedenle, yeni AB kurallar\u0131 kapsam\u0131na giren T\u00fcrk ihra\u00e7\u00e7\u0131lar i\u00e7in CSRD\u2019ye uyum, tahsis edilmi\u015f bir raporun yay\u0131nlanmas\u0131n\u0131 gerektirebilir.<\/p>\n

Baz\u0131 T\u00fcrk \u015firketleri g\u00f6n\u00fcll\u00fc ESG beyanlar\u0131n\u0131 uyumla\u015ft\u0131rmaya odaklan\u0131yor olsa da, uyum i\u00e7in CSRD\u2019ye raporlamaya daha fazla \u00f6nem verilmelidir. \u00d6zellikle ye\u015fil mutabakat kapsam\u0131nda finansman ve ihracat ili\u015fkileri olan T\u00fcrk \u015firketleri bu kapsamda raporlama \u00e7al\u0131\u015fmalar\u0131n\u0131 d\u00fczenlemeli ve gerekli hukuki uyumlulu\u011fu g\u00f6stermelidirler. CSRD uyumlulu\u011funu mevcut herhangi bir ESG raporlama faaliyetine entegre etmenin yan\u0131 s\u0131ra T\u00fcrk ihracat\u00e7\u0131lar, CSRD kapsam\u0131ndaki raporlamada yer alan finansal risk ve strateji aras\u0131ndaki \u00e7eli\u015fkilere kar\u015f\u0131 dikkatli olmal\u0131d\u0131r.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1821,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1509","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-tr"],"yoast_head":"\nCSRD (Kurumsal S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Y\u00f6netmeli\u011fi) - Lege Law<\/title>\n<meta name=\"description\" content=\"Kurumsal S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Direktifi (CSRD), \u015firketlerin kurumsal faaliyetlerinin \u00e7evre ve toplum \u00fczerindeki etkilerini\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legelaw.com\/tr\/csrd-kurumsal-surdurulebilirlik-raporlama-yonetmeligi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CSRD (Kurumsal S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Y\u00f6netmeli\u011fi) - 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