{"id":1193,"date":"2022-07-07T09:30:16","date_gmt":"2022-07-07T09:30:16","guid":{"rendered":"https:\/\/sdg.eydk.org\/?p=1193"},"modified":"2022-07-07T09:30:16","modified_gmt":"2022-07-07T09:30:16","slug":"buyuk-sirketler-icin-zorunlu-surdurulebilirlik-raporlamasi-kurumsal-surdurulebilirlik-raporlamasi-direktifi-csrd","status":"publish","type":"post","link":"https:\/\/sdg.eydk.org\/tr\/buyuk-sirketler-icin-zorunlu-surdurulebilirlik-raporlamasi-kurumsal-surdurulebilirlik-raporlamasi-direktifi-csrd\/","title":{"rendered":"B\u00fcy\u00fck \u015eirketler \u0130\u00e7in Zorunlu S\u00fcrd\u00fcr\u00fclebilirlik Raporlamas\u0131: Kurumsal S\u00fcrd\u00fcr\u00fclebilirlik Raporlamas\u0131 Direktifi (CSRD)"},"content":{"rendered":"<h4 style=\"text-align: center;\"><strong>CSRD&#8217;ye g\u00f6re, t\u00fcm b\u00fcy\u00fck \u015firketlerin 2024&#8217;ten itibaren raporlama d\u00f6nemlerinden itibaren s\u00fcrd\u00fcr\u00fclebilirlik politikas\u0131 ve performans\u0131 hakk\u0131nda raporlama yapmalar\u0131 gerekecektir.<\/strong><\/h4>\n<p>Nisan 2021&#8217;de Avrupa Komisyonu, s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131na ili\u015fkin mevcut Avrupa direktifinin bir uzant\u0131s\u0131 olan Direktif teklifini sundu: Finansal Olmayan Raporlama Direktifi (CSRD). CSRD art\u0131k b\u00fcy\u00fck \u015firketlerin \u00e7evre kirlili\u011fi, sosyal sorumluluk, insan haklar\u0131 ve \u00e7e\u015fitlilik gibi konular\u0131 nas\u0131l ele ald\u0131klar\u0131n\u0131n raporlanmas\u0131n\u0131 gerektirmektedir.<\/p>\n<p>Raporlama yapmas\u0131 gereken kurulu\u015flar\u0131n kapsam\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde geni\u015flerken, bu \u00fc\u00e7 kriterden ikisini kar\u015f\u0131layan \u015firketlerin yan\u0131 s\u0131ra borsada i\u015flem g\u00f6ren t\u00fcm kurulu\u015flar\u0131 kapsayacak:<\/p>\n<ul>\n<li>250&#8217;den fazla \u00e7al\u0131\u015fana sahip olanlar<\/li>\n<li>Y\u0131lda 40 milyon Euro&#8217;dan fazla net ciroya sahip olanlar<\/li>\n<li>Finansal durum tablosunda 20 milyon Euro&#8217;dan fazla olanlar<\/li>\n<\/ul>\n<p>Direktif, \u015firketlerin s\u00fcrd\u00fcr\u00fclebilirlik konular\u0131ndaki bilgi kalitesini ve \u015feffafl\u0131\u011f\u0131n\u0131 art\u0131rmay\u0131 ve b\u00f6ylece Paris iklim anla\u015fmas\u0131 ve AB Ye\u015fil Anla\u015fmas\u0131 sonras\u0131nda s\u00fcrd\u00fcr\u00fclebilir bir ekonomiye ge\u00e7i\u015fi desteklemeyi ama\u00e7lamaktad\u0131r.<\/p>\n<p>Daha fazla bilgi almak i\u00e7in <a href=\"https:\/\/www.grantthornton.global\/en\/insights\/articles\/mandatory-sustainability-reporting-for-large-companies\/\">t\u0131klay\u0131n\u0131z<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CSRD&#8217;ye g\u00f6re, t\u00fcm b\u00fcy\u00fck \u015firketlerin 2024&#8217;ten itibaren raporlama d\u00f6nemlerinden itibaren s\u00fcrd\u00fcr\u00fclebilirlik politikas\u0131 ve performans\u0131 hakk\u0131nda raporlama yapmalar\u0131 gerekecektir. Nisan 2021&#8217;de [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[285],"tags":[],"class_list":["post-1193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haberler"],"_links":{"self":[{"href":"https:\/\/sdg.eydk.org\/tr\/wp-json\/wp\/v2\/posts\/1193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sdg.eydk.org\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sdg.eydk.org\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sdg.eydk.org\/tr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/sdg.eydk.org\/tr\/wp-json\/wp\/v2\/comments?post=1193"}],"version-history":[{"count":1,"href":"https:\/\/sdg.eydk.org\/tr\/wp-json\/wp\/v2\/posts\/1193\/revisions"}],"predecessor-version":[{"id":1197,"href":"https:\/\/sdg.eydk.org\/tr\/wp-json\/wp\/v2\/posts\/1193\/revisions\/1197"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sdg.eydk.org\/tr\/wp-json\/wp\/v2\/media\/1195"}],"wp:attachment":[{"href":"https:\/\/sdg.eydk.org\/tr\/wp-json\/wp\/v2\/media?parent=1193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sdg.eydk.org\/tr\/wp-json\/wp\/v2\/categories?post=1193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sdg.eydk.org\/tr\/wp-json\/wp\/v2\/tags?post=1193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}