Regulation on sustainability auditing.

This Regulation lays down the procedures and principles regarding sustainability auditing, independent auditing organizations and independent auditors that will operate in the field of sustainability. The businesses shall issue a report in accordance with the Turkish Sustainability Reporting Standards (TSRS) as regards environmental, social and governance matters. These reports shall be audited and evaluated by applying the necessary audit techniques stipulated in the Turkish Auditing Standards, in order to obtain sufficient and appropriate audit evidence that will provide reasonable or limited assurance regarding the sustainability report's compliance and accuracy with the TSRS.