Sustainability Reporting in Accordance with the GRI Standards

Investors, financial institutions, tour operators and international customers are following the sustainability performance of the organisations they work with ever more closely. This interest has gone beyond a well-meaning expectation and has become part of many decisions, from supplier selection to credit assessment. A sustainability report prepared in accordance with the GRI Standards enables an organisation to answer these questions using an internationally recognised framework and in a single document. Topics such as energy and water use, waste management, employee development, occupational health and safety, and the supply chain are presented as a whole, on the basis of the organisation's actual impacts.

GRI does not compete with the Turkish Sustainability Reporting Standards (TSRS); it is a framework that complements them. While TSRS focuses on the financial effects that sustainability matters have on the organisation, GRI describes the organisation's impacts on the outside world. When the two frameworks are addressed together, the organisation both meets statutory reporting expectations and gives its stakeholders a complete picture.

A sustainability report is often thought of as a writing exercise. Yet the credibility of a report depends on the data behind it being collected regularly, calculated correctly and verifiable. Rather than a text that describes only successes, a report that also presents areas for improvement in a balanced way is far more convincing to stakeholders. Reporting should therefore be seen not as work that begins in the reporting period but as the result of a data system that runs throughout the year.

GRI's standards on climate change, energy and biodiversity are being revised. From 2027, organisations will be expected to disclose their climate transition plans, emission reduction targets and energy transitions more comprehensively. Organisations that prepare for reporting now with a sound data infrastructure will adapt to this change without time pressure.