Preparation begins by selecting the framework and purpose. A well-developed report provides verifiable disclosures with clear data boundaries and uncertainties.
They differ in intended users, materiality approaches and disclosures. Identify legal, investor or customer needs first. A shared data pool can help, but each framework requires its own mapping. Adding a standard's name to the report does not justify a conformity statement.
Review current national rules alongside company type, group relationships, activities and applicable thresholds. In Türkiye, use current KGK scope decisions. Do not apply an earlier year's list or another company's situation directly. Record voluntary reporting separately from a legal obligation.
Use evidence and a process suited to the framework's materiality approach. Assess impacts, risks, opportunities, stakeholder information or financial connections as relevant. Keep decisions and reasons traceable. Excluding an important negative impact merely because it is uncomfortable weakens the report's credibility.
Check the framework's data, estimation and disclosure conditions. Explain missing information, reasonable estimates and improvement plans. Missing data do not mean absent risk or impact. Supplier numbers, data quality and collection systems affect the timetable; final-week document design cannot resolve those gaps.
Internal checking and independent assurance are different. Where assurance is needed, establish competence, independence, standards and scope separately. Assurance over selected metrics must not be presented as verification of the whole report. Identify preparation, management approval and assurance responsibilities clearly.
Calculate effects on comparative information and follow relevant restatement and disclosure rules. Connect previous and revised figures understandably. Preserve versions and management approvals. Do not claim performance improvement without explaining acquisitions or changed data methods that affect the comparison.
KGK's announcement applies the greenhouse gas disclosure amendments to reporting periods beginning on or after 1 January 2027. Early application is permitted and must be disclosed. Distinguish publication from the applicable period and keep the selected version consistent with methods and disclosure records.
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