Scoping & gap analysis
In week one you get a written view of where you stand against the KGK scope decision and thresholds, which disclosure requirements bind you, and the gap between them and your current data.
07 — Reporting
Make your report a narrative, not a duty
Reports aligned with TSRS 1 and TSRS 2, the GRI Standards and the integrated reporting framework — every indicator traceable to its source document, built to withstand assurance, corporate in design and ready to publish digitally.
- Published in 8 weeks
- TSRS · GRI · integrated
- Assurance-ready evidence
- TR & EN in parallel
Frameworks coveredTSRS · GRIOn the regulator's timeline
Short answer
How is a sustainability report prepared, and who is required to file one?
A sustainability report is prepared through scoping, double materiality analysis, a Scope 1-2-3 GHG inventory, copy, design and digital publication. TSRS reporting is mandatory for entities in the KGK scope that exceed at least two thresholds — TRY 1 billion in assets, TRY 2 billion in net sales and 500 employees. The report is subject to limited assurance and typically goes live in eight weeks.
- Typical time
- 8 weeks
- Frameworks
- TSRS, GRI
- Assurance
- Limited assurance
- Languages
- TR & EN
What we do
Every step of the report in one team
Advisory, data, calculation, copy, design and digital publishing don't scatter across vendors; one timeline, one owner, one data set.
TSRS 1 & TSRS 2 aligned reporting
Governance, strategy, risk management, metrics and targets structured to map one-to-one onto the standard's disclosure requirements — climate resilience and scenario analysis included.
Mandatory assurance readiness
Limited assurance runs under GDS 3000, and GDS 3410 for greenhouse gas information. We build the evidence file while the report is being written, not after the auditor asks.
Double materiality assessment
Stakeholder surveys, interviews, internal workshops, threshold decisions and a materiality matrix that score impact and financial materiality on separate axes — every topic's presence is documented.
GHG inventory — Scope 1-2-3
Base year, organisational boundary, activity data and emission factor records following the GHG Protocol; Scope 2 both location- and market-based, Scope 3 screened across all 15 categories.
GRI Standards report
Indicator mapping, stakeholder engagement documentation, omission statements and a content index on the GRI 1-2-3 basis — the index matches the report line by line.
Integrated annual report
One narrative joining financial and non-financial performance, built around the capitals and your value creation model, covering statutory annual report requirements as well.
Design, layout & print preparation
A data visualisation system in your corporate identity, bilingual layout, tagged accessible PDF and press-ready PDF/X output.
Interactive report site & publication
Alongside the print PDF, a bilingual interactive report site: searchable, mobile-ready, WCAG-oriented, open to search engines and AI assistants — including publication on your corporate site.
Scope & frameworks
Which obligation actually applies to you?
The same sustainability data feeds several frameworks. We first settle what is mandatory and what is market expectation, then produce all of them from a single data set.
TSRS scope thresholds — for financial years starting on or after 1 January 2025
TRY 1bnTotal assetsPrevious threshold: TRY 500m
TRY 2bnAnnual net salesPrevious threshold: TRY 1bn
500EmployeesPrevious threshold: 250
- If you are one of the entity types listed in the KGK scope decision and exceed at least two of these three criteria in two consecutive reporting periods, TSRS reporting becomes mandatory.
- Some institutions — banks supervised by the BRSA, for example — are in scope regardless of the thresholds; depending on the case, the test is applied together with subsidiaries and associates.
- The thresholds were raised by the KGK Board decision of 13 January 2026 and apply to financial years starting on or after 1 January 2025.
- If you fall outside the mandatory scope, a voluntary TSRS or GRI report is still the fastest way to answer bank, investor and export customer questionnaires with a single document.
| Framework | Who it applies to | Timeline | Our role |
|---|---|---|---|
| TSRS 1 & TSRS 2Mandatory | Entity types in the KGK scope decision that exceed at least two thresholds in two consecutive periods, plus entities in scope regardless of thresholds. | Annual; same reporting period and publication calendar as the financial statements. | We translate the governance–strategy–risk–metrics structure into a disclosure set mapped to the standard's paragraphs. |
| Mandatory assuranceLimited assurance | Every entity reporting under TSRS; performed by an authorised assurance firm. | Alongside publication. Until SGDS 5000 takes effect, GDS 3000 applies, with GDS 3410 for greenhouse gas information. | We build the per-indicator evidence file — source document, calculation and sign-off — in parallel with the report. |
| GRI StandardsVoluntary / expected | Any size facing stakeholder, customer or supply chain expectations; can also be published alongside TSRS. | Annual; from the same data set, with no second collection round. | GRI 1-2-3 and topic standard mapping, omission statements and the content index. |
| Integrated annual reportVoluntary / statutory | Any company preparing an annual report, listed companies in particular. | General assembly and annual report calendar. | We join financial and non-financial performance in one narrative around the capitals and your value creation model. |
| CMB Sustainability PrinciplesComply or explain | Listed companies. | Annexed to the annual report, with the public disclosure platform filing. | Principle-by-principle compliance table, explanations for principles not applied and an action plan. |
| CSRD / ESRS (EU)Value chain effect | Turkish companies with EU customers, parents or lenders; usually arrives as a buyer data request. | The revised ESRS were adopted on 3 July 2026 and are expected to apply mandatorily from financial year 2027, which is also where the delayed waves land. | We map indicators and prepare a supplier data pack that satisfies your EU buyer's data set. |
| CDP · SBTi · CBAMAdditional requests | Investor, bank and export customer questionnaires; embedded emissions declarations. | Driven by the relevant campaign and declaration calendars. | From the same inventory we produce CDP responses, target files and product-level embedded emission tables. |
TSRS 1 & TSRS 2
Mandatory- Who it applies to
- Entity types in the KGK scope decision that exceed at least two thresholds in two consecutive periods, plus entities in scope regardless of thresholds.
- Timeline
- Annual; same reporting period and publication calendar as the financial statements.
- Our role
- We translate the governance–strategy–risk–metrics structure into a disclosure set mapped to the standard's paragraphs.
Mandatory assurance
Limited assurance- Who it applies to
- Every entity reporting under TSRS; performed by an authorised assurance firm.
- Timeline
- Alongside publication. Until SGDS 5000 takes effect, GDS 3000 applies, with GDS 3410 for greenhouse gas information.
- Our role
- We build the per-indicator evidence file — source document, calculation and sign-off — in parallel with the report.
GRI Standards
Voluntary / expected- Who it applies to
- Any size facing stakeholder, customer or supply chain expectations; can also be published alongside TSRS.
- Timeline
- Annual; from the same data set, with no second collection round.
- Our role
- GRI 1-2-3 and topic standard mapping, omission statements and the content index.
Integrated annual report
Voluntary / statutory- Who it applies to
- Any company preparing an annual report, listed companies in particular.
- Timeline
- General assembly and annual report calendar.
- Our role
- We join financial and non-financial performance in one narrative around the capitals and your value creation model.
CMB Sustainability Principles
Comply or explain- Who it applies to
- Listed companies.
- Timeline
- Annexed to the annual report, with the public disclosure platform filing.
- Our role
- Principle-by-principle compliance table, explanations for principles not applied and an action plan.
CSRD / ESRS (EU)
Value chain effect- Who it applies to
- Turkish companies with EU customers, parents or lenders; usually arrives as a buyer data request.
- Timeline
- The revised ESRS were adopted on 3 July 2026 and are expected to apply mandatorily from financial year 2027, which is also where the delayed waves land.
- Our role
- We map indicators and prepare a supplier data pack that satisfies your EU buyer's data set.
CDP · SBTi · CBAM
Additional requests- Who it applies to
- Investor, bank and export customer questionnaires; embedded emissions declarations.
- Timeline
- Driven by the relevant campaign and declaration calendars.
- Our role
- From the same inventory we produce CDP responses, target files and product-level embedded emission tables.
This table is informational and not legal advice; the scope assessment is made with your own figures. Regulatory references follow current KGK and European Commission publications.
Process
An eight-week calendar to publication
Every phase has a concrete output, and the output you approve becomes the next phase's input. You know from day one what lands in which week.
- 01Week 1
Scoping, obligations and gap analysis
We establish your position against the scope decision, the frameworks that bind you, and the gap between your current data and what the standards require. Owners and data holders are named here.
- Scope note
- Obligation map
- Gap list
- Data owner matrix
- 02Weeks 2–3
Double materiality assessment
Stakeholder list, survey and in-depth interviews, internal workshop and scoring; impact and financial materiality are assessed on separate axes and the threshold decision is documented.
- Stakeholder survey
- Workshop notes
- Materiality matrix
- Topic inventory
- 03Weeks 3–5
Data collection, calculation and checks
Indicator inventory, activity data templates, emission factor selection, unit conversions and cross-checks. Every figure's source and calculation step is recorded.
- Indicator workbook
- Calculation sheets
- Source archive
- Check list
- 04Weeks 5–6
Narrative, copy and review
Leadership message, strategy and risk sections, case boxes, target-versus-performance comparisons; Turkish and English written in parallel and revised over two rounds.
- Bilingual copy
- Leadership message
- Case boxes
- Revision round
- 05Weeks 6–7
Design, layout and data visualisation
A chart system in your corporate identity, table and infographic layout, tagged accessible PDF and press-ready output preparation.
- Chart system
- Accessible PDF
- Press PDF/X
- Cover and templates
- 06Weeks 7–8
Digital publication and assurance support
Launching the interactive report site, corporate site and disclosure platform publication, answering the assurance team from the evidence file and reflecting their findings in the report.
- Interactive report site
- Corporate / filing publication
- Assurance evidence file
- Closing meeting
Eight weeks assumes data owners are identified and prior-year data is accessible. If the inventory is being built for the first time we add 2–4 weeks to the data phase and state that in the proposal.
Indicator coverage
Which data actually gets calculated?
Environmental, social and governance indicators live in one workbook; every row has an owner, a source, a calculation method and a review status.
Environmental (E)
Climate, energy and natural resource indicators with recorded methodology.
- Scope 1 — direct emissions (fuel, process, fugitive gases, fleet)
- Scope 2 — purchased energy, location-based and market-based separately
- Scope 3 — screening of all 15 categories and calculation of the material ones
- Energy consumption, energy intensity and renewable share
- Water withdrawal, discharge, consumption and water-stressed locations
- Waste volumes, disposal routes, recovery rates and hazardous waste split
- Emission intensity on the chosen basis (revenue, production, m²)
- Climate and transition risks with scenario analysis assumptions
Social (S)
Workforce, occupational health and supply chain indicators.
- Workforce demographics: gender, age, tenure, contract type and location
- Hiring, turnover and retention in key positions
- Pay equity, average pay gap and benefit coverage
- Occupational health and safety: accident frequency, lost days, near-miss records
- Training hours per employee and development programme participation
- Supplier social compliance audits and critical supplier assessment
- Community investment, donations and volunteering hours
- Customer satisfaction, privacy breaches and complaint closure times
Governance (G)
Decision rights, incentives and the control environment.
- Board composition: independence, diversity, expertise and attendance
- Sustainability committee, its mandate and reporting frequency to the board
- Linking sustainability targets to executive remuneration
- Code of ethics, whistleblowing channel, bribery and corruption cases
- Integration into risk management: appetite, controls and monitoring cycle
- Tax transparency, public policy contributions and memberships
- Information security and cyber risk governance
- Compliance breaches, administrative fines and corrective actions
Calculation & evidence discipline
The answers auditors and investors ask for are already in the file.
- Written definition of the organisational boundary and consolidation approach
- Base year selection and recalculation policy
- Emission factor sources and version records (GHG Protocol approach)
- Activity data provenance: invoice, meter, ERP record or supplier declaration
- Assumption notes wherever estimation or extrapolation is used
- Preparer, data owner and approver chain
- Uncertainty, limitation and exclusion disclosures
- Prior-year comparison and restatement records
Sector-specific indicators (manufacturing, retail, finance, logistics, food) are added during the scoping phase, along with sector-based disclosure expectations.
Timeline
The eight-week progress curve
The biggest risk in report projects is data piling up in the final fortnight. We front-load the calendar so design and layout work on content that is already settled.
Data and content completion rate
12%
24%
40%
58%
74%
86%
95%
100%
Week 1Week 2Week 3Week 4Week 5Week 6Week 7Week 8
Planned progress on a typical TSRS + GRI project. Where we actually stand on this curve is shared on a single page at the weekly status meeting.
Our edge
Why report with us?
A report has to survive the questions an auditor and an investor will ask. We build the process on traceability from day one.
0 frameworks
TSRS, GRI, integrated
All three fed from one data set, so nothing is produced twice.
%0
Traceable indicators
Every figure traces back to its source document, ready for assurance.
0 weeks
Typical delivery
With your data ready, report and digital edition go live in eight weeks.
0 categories
Scope 3 screening
All categories screened, material ones calculated, reasoning written down.
0 languages
TR & EN in parallel
Both languages run on one calendar; translation never tails the project.
0 team
Single ownership
Advisory, data, copy, design and publishing in one team — no handover gaps.
Delivery package
What you hold at the end of the project
The report is more than a PDF: you also receive the data infrastructure and evidence file that halve next year's effort.
Report copy — TR & EN
Final approved text in both languages, with editable source files.
Press-ready design files
Output matched to printer profiles plus the layout source package.
Accessible digital PDF
Tag structure, bookmarks and alt text for screen readers.
Interactive report site
Searchable, mobile-ready report site with shareable section links.
Indicator workbook
Value, unit, source, method, owner and sign-off for every indicator.
TSRS mapping & GRI content index
One-to-one mapping between each requirement and the report page.
Materiality assessment file
Stakeholder list, survey results, scoring method and threshold decision.
Assurance evidence folder
Source documents, calculation trails and sign-off records per indicator.
FAQ
What clients ask about the reporting process
The questions that come up most on scope, assurance, data and timing.
Two things are tested together: whether you are one of the entity types listed in the KGK scope decision, and the thresholds. For financial years starting on or after 1 January 2025 those are TRY 1 billion in total assets, TRY 2 billion in annual net sales and 500 employees; exceeding at least two of them in two consecutive reporting periods brings you into scope. Some institutions, such as banks, are in scope regardless. In week one we issue a written scope note based on your financial statements.
Let's build your report together
Tell us which framework applies and your deadline; we'll map the scope, data needs and delivery plan.
Get in touch→