SÜRDÜRÜLEBİLİRLİK RAPORLARI VE GÜVENCE DENETİMİNİN ENTEGRASYONU

Yıl 2025, Cilt: 10 Sayı: 2, 264 - 283, 30.06.2025

Recep Öktem

https://doi.org/10.29106/fesa.1652964

Öz

Günümüzde, geleceğe yönelik evrensel eylem çağrısı olarak kabul edilen sürdürülebilirlik, yaşam döngüsünün devamı için gerekli olan koşullara yönelik sürecin yönetilmesidir.
Sürdürülebilir bir yaşam için koşulların sağlanmasına yönelik çabalar çok boyutlu olarak gözlenmekte ve izlenerek değerlendirilmektedir. Bu sürece yönelik bilgi aktarımı ve değerlendirilmesi ‘Sürdürülebilirlik Raporları ve Güvencesi’ olarak adlandırılmaktadır.
Temel düzeyde sürdürülebilirlik, günümüzün ihtiyaçlarını karşılarken gelecek nesillerin de ihtiyaçlarını karşılayabilme kapasitesini koruma ilkesi olarak değerlendirilmektedir. Zaman diliminde sürdürülebilirlik, mevcut olan sistemin devamı olarak görülen koşullar olarak genel bir yapıya evirildiği gözlenir.
Sürdürülebilirlik koşullarının sağlanmasına yönelik girişimler ve gelişmeler küresel, bölgesel ve kurumsal boyutta izlenerek ve yapılan çalışmalar veri ya da bilgi düzeyinde aktarılarak izlenmesi kurumlarda stratejik yönetim adı altında izlenmektedir.
Sürdürülebilirlik Raporlarının bilgi aktarımı, sürdürülebilirliğin hangi alanlara yönelik olduğu, hangi kriterleri içermesi gerektiği ve güvence boyutu konuları uygulamada ‘sahada’ küresel anlamda yapılan çalışmalar ile değer boyutu ve tepkimeleri izlenerek amaca uygun ölçeğe taşınmak istenmektedir.

Anahtar Kelimeler

sürdürülebilirlik raporlaması , güvence denetimi , Türkiye Sürdürülebilirlik Raporlama Standartları

INTEGRATION OF SUSTAINABILITY REPORTS AND ASSURANCE AUDITING

Öz

Today, sustainability, which is accepted as a universal call for action for the future, is the management of the process for the conditions required for the continuation of the life cycle.
Efforts to provide conditions for a sustainable life are observed and monitored in a multidimensional manner and evaluated. Information transfer and evaluation for this process are called 'Sustainability Reports and Assurance'.
At a basic level, sustainability is evaluated as the principle of protecting the capacity to meet the needs of future generations while meeting the needs of today. It is observed that sustainability evolves into a general structure as conditions that are seen as the continuation of the existing system over time.
Initiatives and developments aimed at ensuring sustainability conditions are monitored at global, regional and institutional levels and the studies carried out are monitored by transferring them at the data or information level in institutions under the name of strategic management.
The issues of information transfer, which areas sustainability is aimed at, which criteria it should include and the assurance dimension of Sustainability Reports are aimed to be carried to a scale appropriate for the purpose by monitoring the value dimension and reactions through global studies carried out in the ‘field’.

Anahtar Kelimeler

Sustainability Reporting , Assurance Auditing , Turkish Sustainability Reporting Standards (TSRS).

Kaynakça

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