The integrated reporting framework is based on six capitals: financial, manufactured, intellectual, human, social and relationship, and natural. The integrated report connects sustainability and financial reporting.
Related terms
Turkish Sustainability Reporting Standards (TSRS)The standards issued by the POA on the basis of the ISSB standards for companies' reporting of sustainability-related financial information.Key performance indicator (KPI)A numerical indicator used to measure the extent to which an organisation is achieving its strategic objectives.Carbon Border Adjustment Mechanism (CBAM)An EU regulation that puts a price on the embedded carbon emissions in the production of certain goods imported into the European Union.Carbon footprintThe total greenhouse gas emissions caused by an organisation, product or activity, expressed in carbon dioxide equivalent (tCO₂e).Climate-related risksThe potential effects on a company's financial position of physical risks arising from climate change and transition risks arising from the shift to a low-carbon economy.Double materialityAssessing sustainability matters both in terms of their effect on the company's financial position (financial materiality) and the company's impact on the environment and society (impact materiality).
Last updated: October 22, 2026 · This definition is for general information only.