COMPARISON OF THE IFRS SUSTAINABILITY DISCLOSURE STANDARDS AND THE EUROPEAN SUSTAINABILITY REPORTING STANDARDS

Yıl 2024, Cilt: 46 Sayı: 1, 78 - 105, 27.06.2024

Çağrı Aksoy Hazır

https://doi.org/10.14780/muiibd.1497490

Öz

The emergent interest of international organizations in harmonizing their guidelines, principles and standards on sustainability reporting and improving their reporting practices has increased in recent years. The pressure for enhancing the transparency of sustainability information to stakeholders forced two relatively new institutions; IFRS Foundation and European Commission with European Financial Reporting Advisory Group (EFRAG) to develop uniform frameworks for sustainability reporting. In this study the sustainability reporting standards setting process by International Sustainability Standards Board, which is an organization of IFRS Foundation, and European Financial Reporting Advisory Group (EFRAG) were explained and the presented sustainability reporting standards: IFRS Ss and ESRSs were compared.

UFRS SÜRDÜRÜLEBİLİRLİK AÇIKLAMA STANDARTLARI İLE AVRUPA SÜRDÜRÜLEBİLİRLİK RAPORLAMA STANDARTLARI’NIN KARŞILAŞTIRMASI

Öz

Uluslararası organizasyonların sürdürülebilirlik raporlamasına dair sundukları yönerge, ilke ve standartlarını uyumlu hale getirmeleri ve raporlama uygulamalarını iyileştirmeleri konusundaki ilgileri son dönemlerde artış göstermiştir. Paydaşların sürdürülebilirlik açıklamalarının şeffaflığına dair talebinin artması, tek tip sürdürülebilirlik raporlama çerçevesinin oluşturulması talebi, nispeten yeni olan iki kurum: UFRS Vakfı’nı ve Avrupa Finansal Raporlama Danışma Grubu (EFRAG) ile Avrupa Komisyonu’nu bu alana yönlendirmiştir. Bu çalışmada, UFRS Vakfı kuruluşu olan Uluslararası Sürdürülebilirlik Standartları Kurulu (ISSB) ile Avrupa Finansal Raporlama Danışma Grubu (EFRAG) tarafından geliştirilen sürdürülebilirlik raporlama standartlarının gelişim süreci açıklanmış ve yayınlanan standart setleri olan UFRS Sürdürülebilirlik Açıklama Standartları (IFRS S) ve Avrupa Sürdürülebilirlik Raporlama Standartları (ESRS) karşılaştırılmıştır.

Anahtar Kelimeler

: Sürdürülebilirlik Raporlaması, Önemlilik, Uluslararası Sürdürülebilirlik Raporlama Kurulu (ISSB), Uluslararası Sürdürülebilirlik Açıklama Standartları (IFRS S), Avrupa Finansal Raporlama Danışma Grubu (EFRAG), Avrupa Sürdürülebilirlik Raporlama Standartları (ESRS)

Kaynakça

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