Mert, HuseyinIşıkönder, Serkan2026-04-212026-04-2120251303-5444https://hdl.handle.net/123456789/9004https://search.trdizin.gov.tr/en/yayin/detay/1344333Businesses have set development and progress as their primary goals to produce goods and services. As a result, the increasing demands of businesses have led to the unconscious consumption, pollution, and sometimes complete depletion of underground and aboveground resources. At this point, the con- cept of sustainable development has emerged, introducing the idea of meeting the needs of the present generation without compromising the ability of future generations to meet their own needs. Although the concept of sustainability has been proposed in various forms throughout history, it was seriously add- ressed in the “Brundtland Report” prepared by the World Commission on En- vironment and Development in 1987. Information users of businesses are increasingly interested not only in fi- nancial information but also in non-financial information, making sustainabi- lity reports increasingly important. While various standards exist for busines- ses to prepare sustainability reports, the most widely used are the GRI (Global Reporting Initiative) standards. These standards provide businesses with guidelines to report their sustainability goals and performance in the most appropriate way. With this process, a new concept in auditing has emerged, known as “Assurance Audit for Sustainability Reporting.” Assurance audits for sustainability reporting assess not the financial performance and values of businesses but their environmental, social impacts, and contributions to susta- inability in society. Traditional audit types focus on auditing the accuracy and appropriateness of financial statements, whereas assurance audits for sustaina- bility reporting focus on auditing the accuracy and reliability of sustainability reports. Through assurance audits for sustainability reporting, the environ- mental, social, and governance performance of businesses is audited, helping to improve these processes, identify potential weaknesses, address regulatory compliance issues, enhance the sustainability reputation of businesses, and increase the trust of information users in these businesses. This study will examine the historical development of the concept of sus- tainability globally and international efforts related to sustainability, as well as the development of sustainability reporting and the emerging concept of assurance audit for sustainability reporting in Turkey. In Turkey, businesses subject to the scope determined by the Turkish Sustainability Reporting Stan- dards are required to prepare sustainability reports, while other businesses present sustainability reports on a voluntary basis. Assurance audits related to sustainability audits have not yet begun in Turkey. Independent auditors authorized by the Public Oversight Authority are expected to be authorized through qualification exams to be held for the first time on September 21, 2024. The standards for assurance audits to be used in sustainability reporting in compliance with the Turkish Sustainability Reporting Standards are also expected to be announced by the Public Oversight Authority soon. In light of these developments, assurance audit for sustainability reporting, a new con- cept, will be established on a legal and reliable basis for providing assurance in sustainability reporting.Türkiye’de, Türkiye Sürdürülebilirlik Raporlama Standartları’nda belir- lenen kapsama tabii işletmelerin sürdürülebilirlik raporlarını zorunlu olarak hazırlanmakta, diğer işletmeler ise sürdürülebilirlik raporlarını ihtiyari olarak sunmaktadırlar. Türkiye’de sürdürülebilirlik denetimleri ile ilgili güvence de- netimleri henüz başlamamıştır. Kamu Gözetim Kurumu tarafından bağımsız denetim yetkisi almış bağımsız denetçilerin ilk kez 21.09.2024 tarihinde ya- pılan yeterlilik sınavlarıyla yetkilendirilmesi başlanılmıştır. Türkiye Sürdürü- lebilirlik Raporlama Standartlarına uygun olarak yapılacak sürdürülebilirlik raporlamalarına ilişkin gerçekleştirilecek güvence denetimlerinde kullanıla- cak güvence denetim standartlarının da Kamu Gözetim Kurumu tarafından yakın bir zamanda açıklanması beklenmektedir. Bu gelişmeler ışığında yeni bir kavram olan sürdürülebilirlik raporlaması için güvence denetimi, sürdü- rülebilirlik raporlarına verilecek güvence denetimlerinde daha şeffaf, yasal ve güvenilir bir zemine oturtulacaktır. Bu çalışmanın amacı, sürdürülebilirlik kavramının Dünya’da tarihsel gelişimi ve sürdürülebilirlik ile ilgili ulusla- rarası çalışmaları incelemek, Türkiye’de sürdürülebilirlik raporlamasının ve yeni bir kavram olan sürdürülebilirlik raporlaması için güvence denetiminin gelişimi ele alınacaktır. Ayrıca çalışmada sürdürülebilirlik raporlamasına iliş- kin güvence denetimlerinin aşamaları ile bu denetimler yapılırken karşılaşılan zorluklar ve çözüm önerilerine de yer verilmiştir.trinfo:eu-repo/semantics/openAccessİşletmeÇevre ÇalışmalarıKamu Yönetimi