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Frameworks & Standards

ESG Intelligence. Assessment. Impact.
Frameworks & Standards

The global ESG, climate and sustainability rulebook, in one place

Sustainability expectations now come from regulators, investors, lenders, customers and certification bodies at the same time. This guide maps the main frameworks, regulations and standards used worldwide, with a practical view of each: where and how it is applied, what an organisation must do to meet it, which industries and market segments are affected, and how ESG360 can help.

57Frameworks, regulations and standards
9Categories
17Industry segments
9ESG360 service lines
Index

Find a framework or standard

Search by name or topic, or filter by type and industry. Select any entry to jump straight to its details.

Sustainability Reporting & Disclosure Frameworks

Regulations & Mandatory Regimes

Climate, Carbon & Greenhouse Gas Standards

ISO & Management System Standards

Human Rights, Social & Responsible Supply Chain Standards

Sustainable Finance & Investment Standards

Nature, Water & Circular Economy

Sector-Specific Schemes & Green Buildings

ESG Ratings, Indices & Benchmarks

How to read the labels. Mandatory means binding law or a regulatory regime. Voluntary frameworks are adopted by choice but are often required by investors, lenders or customers. Certifiable standards are assessed by accredited certification bodies. Guidance sets expectations without certification. Benchmark entries are third-party ratings and platforms.
01

Sustainability Reporting & Disclosure Frameworks

Frameworks that define what organisations disclose about sustainability, how material topics are identified and how information is presented to investors, customers and other stakeholders. Most are voluntary in their own right, but several are now the technical basis of binding law.

GRI Standards

Global Reporting Initiative standards for reporting economic, environmental and social impacts.

VoluntaryGlobal

Where and how it is applied

The most widely used sustainability reporting standards, built around impact materiality: how an organisation affects the economy, environment and people. The modular system consists of Universal Standards (GRI 1 Foundation, GRI 2 General Disclosures, GRI 3 Material Topics), sector standards (for example oil and gas, coal, agriculture, aquaculture and fishing, mining) and topic standards covering areas such as emissions, water, labour practices and anti-corruption. New topic standards include GRI 101 Biodiversity (effective 2026) and GRI 102 Climate Change and GRI 103 Energy (effective 2027). Organisations report either “in accordance with” GRI or “with reference to” GRI, and publish a GRI content index.

What to do to achieve it

  1. Define the reporting period, entities and boundary, and identify stakeholders.
  2. Run a materiality assessment of actual and potential impacts following GRI 3.
  3. Collect data for GRI 2 and for each material topic disclosure.
  4. Prepare the content index and a statement of use; notify GRI of the report.
  5. Optionally obtain external assurance over selected disclosures.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 designs the materiality process, builds the data collection and control framework, drafts the report and content index, and prepares evidence for external review. For organisations also facing ISSB or ESRS requirements, we map one dataset to several frameworks so information is collected once and reused.

ESG Strategy & AdvisoryReporting, Disclosure & FrameworksDigital ESG Assessment & Monitoring
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IFRS S1 & S2 (ISSB Standards)

The global baseline for investor-focused sustainability and climate disclosure.

VoluntaryGlobal (adopted by jurisdictions)

Where and how it is applied

Issued by the International Sustainability Standards Board in June 2023. IFRS S1 sets general requirements for disclosing sustainability-related risks and opportunities that affect enterprise value; IFRS S2 covers climate-related disclosures. Both follow four pillars inherited from the TCFD: governance, strategy, risk management, and metrics and targets. IFRS S2 requires Scope 1, 2 and 3 greenhouse gas emissions measured under the GHG Protocol, climate scenario analysis, and information on transition plans and internal carbon prices. Information is reported alongside financial statements and is intended to be decision-useful for capital markets. Individual jurisdictions decide whether, when and for whom the standards become mandatory.

What to do to achieve it

  1. Confirm whether your jurisdiction or listing venue has adopted ISSB-based requirements.
  2. Perform a gap analysis against IFRS S1 and S2 requirements and SASB industry guidance.
  3. Identify climate and sustainability risks and opportunities and run scenario analysis.
  4. Build the GHG inventory and the controls needed for audit-grade data.
  5. Align reporting timelines and governance with the financial reporting cycle.

Industries and market segments in scope

FinanceInsuranceEnergy & UtilitiesOil & GasManufacturingTransportation & LogisticsAutomotiveRetail & ConsumerTelecommunicationsGovernments & Public Sector

How ESG360 can support

ESG360 carries out the ISSB gap assessment, supports risk and opportunity identification and scenario analysis, builds the emissions inventory with the Climate team, and drafts disclosures with the evidence trail that management and assurance providers will expect.

Reporting, Disclosure & FrameworksClimate, Carbon & DecarbonizationESG Assessment & Due Diligence
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SASB Standards

Industry-specific disclosure topics and metrics for 77 industries.

VoluntaryGlobal

Where and how it is applied

The SASB Standards identify the sustainability topics most likely to affect the financial condition or performance of companies in each of 77 industries, and give accounting metrics for each. They are now maintained by the ISSB and are used to apply IFRS S1, which directs preparers to consider SASB guidance when identifying risks and opportunities. Companies find their industry in the SASB Standards classification system (SICS), select the topics and metrics, and report them with consistent definitions.

What to do to achieve it

  1. Identify the relevant SICS industry or industries for each business line.
  2. Review the industry topics and metrics and decide which apply to your business model.
  3. Define data owners, calculation methods and boundaries for each metric.
  4. Disclose metrics with a clear description of methodology and any limitations.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 maps your business lines to SASB industries, defines metric methodologies and data owners, and sets up the data capture and monitoring workflow so investor-focused metrics are repeatable year after year.

Reporting, Disclosure & FrameworksDigital ESG Assessment & Monitoring
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TCFD Recommendations

The climate risk disclosure framework that underpins most current climate reporting.

VoluntaryGlobal

Where and how it is applied

The Task Force on Climate-related Financial Disclosures published 11 recommended disclosures in 2017, organised under governance, strategy, risk management, and metrics and targets. The Financial Stability Board disbanded the Task Force after its 2023 status report, and monitoring of company progress passed to the ISSB. The recommendations remain highly relevant because they form the architecture of IFRS S2, ESRS E1 and many national climate disclosure regimes. They also remain a common expectation of banks and investors.

What to do to achieve it

  1. Establish board and management oversight of climate-related issues.
  2. Identify physical and transition risks and opportunities over short, medium and long horizons.
  3. Test resilience with scenario analysis, including a 2°C or lower pathway.
  4. Integrate climate risk into enterprise risk management.
  5. Disclose metrics and targets, including Scope 1, 2 and 3 emissions.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 helps organisations move from a first TCFD-aligned report to ISSB or ESRS-ready disclosure, covering governance design, climate risk assessment, scenario analysis and the supporting emissions data.

Climate, Carbon & DecarbonizationReporting, Disclosure & FrameworksESG Assessment & Due Diligence
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TNFD Recommendations

Framework for assessing and disclosing nature-related dependencies, impacts, risks and opportunities.

VoluntaryGlobal

Where and how it is applied

Published in 2023 by the Taskforce on Nature-related Financial Disclosures, the framework contains 14 recommended disclosures aligned with the ISSB and TCFD structure. It introduces the LEAP approach (Locate, Evaluate, Assess, Prepare) to help organisations identify where their operations and value chains interact with nature, and to evaluate dependencies and impacts on ecosystems, water, land and species. It is particularly relevant where operations or supply chains are located in or near sensitive ecosystems.

What to do to achieve it

  1. Locate interfaces with nature across direct operations and the value chain.
  2. Evaluate dependencies and impacts on ecosystem services and biodiversity.
  3. Assess material nature-related risks and opportunities.
  4. Prepare response strategies, targets and disclosures.
  5. Integrate results into risk management and reporting.

Industries and market segments in scope

Agriculture & FoodEnergy & UtilitiesOil & GasConstruction & InfrastructureManufacturingRetail & ConsumerTourism & HospitalityFinanceInsuranceGovernments & Public Sector

How ESG360 can support

ESG360 supports LEAP assessments, nature-related risk screening of sites and supply chains, and the drafting of TNFD-aligned disclosures that connect with climate and ESRS E4 reporting.

ESG Assessment & Due DiligenceReporting, Disclosure & FrameworksClimate, Carbon & Decarbonization
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CDP Disclosure System

Annual environmental disclosure on climate, water and forests scored for investors and customers.

VoluntaryGlobal

Where and how it is applied

CDP runs the global environmental disclosure system. Companies respond to annual questionnaires on climate change, water security and forests, and receive scores from A to D-. Questions are aligned with ISSB and TCFD, and cover emissions, targets, governance, risk and supplier engagement. Thousands of organisations are asked to respond through investor and customer (supply chain) requests, and a high score is increasingly treated as a signal of credibility in procurement and financing decisions.

What to do to achieve it

  1. Confirm whether you have received an investor or customer request, or choose to respond voluntarily.
  2. Prepare the GHG inventory, water and forest-risk data and supporting evidence.
  3. Complete the questionnaire in the CDP platform before the deadline.
  4. Strengthen the score through third-party verification of emissions and credible targets.
  5. Create an improvement plan using the scoring feedback.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 prepares CDP responses end to end, from data readiness to submission, and builds the improvement roadmap to raise your score. For buyers, we support supply chain programmes that ask suppliers to disclose.

Reporting, Disclosure & FrameworksClimate, Carbon & DecarbonizationSupply Chain & Third-Party ESGDigital ESG Assessment & Monitoring
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Integrated Reporting Framework

Principles for explaining how strategy, governance and performance create value over time.

VoluntaryGlobal

Where and how it is applied

The Integrated Reporting Framework describes how an organisation uses six capitals (financial, manufactured, intellectual, human, social and relationship, natural) to create, preserve or erode value. It is now maintained by the IFRS Foundation following consolidation with the ISSB. An integrated report is a concise communication connecting strategy, governance, performance and prospects, and is often used by organisations that want one narrative joining financial and sustainability information.

What to do to achieve it

  1. Identify the business model and the capitals it depends on and affects.
  2. Define material matters and the strategic objectives they inform.
  3. Connect performance, risks and outlook in a concise report.
  4. Establish governance and review processes for connected information.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 helps organisations develop the value creation narrative and connect strategy, risk and performance data into a coherent, credible integrated report.

ESG Strategy & AdvisoryReporting, Disclosure & Frameworks
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02

Regulations & Mandatory Regimes

Binding laws and regulations that create reporting, due diligence, product or carbon-pricing obligations. Scope, thresholds and dates in this area are changing quickly, particularly under the EU simplification (Omnibus) programme, so each entry should be checked against the current legal text before decisions are taken.

EU CSRD & ESRS

The EU Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards.

MandatoryEuropean Union

Where and how it is applied

Directive (EU) 2022/2464 requires in-scope companies to publish a sustainability statement in their management report, prepared under the ESRS adopted by Delegated Regulation (EU) 2023/2772. The standards comprise ESRS 1 and 2 (cross-cutting), E1 to E5 (climate, pollution, water and marine resources, biodiversity, resource use and circular economy), S1 to S4 (own workforce, value chain workers, affected communities, consumers) and G1 (business conduct). The assessment is based on double materiality, information must be digitally tagged, and it is subject to limited assurance. Scope, thresholds and phase-in dates are being revised through the EU Omnibus simplification package and simplified ESRS are under development, so current requirements must be confirmed. The rules also reach non-EU groups with significant EU turnover and, indirectly, suppliers that receive data requests from reporting customers.

What to do to achieve it

  1. Determine whether the entity, its parent or its EU subsidiaries are within scope and from which financial year.
  2. Carry out a double materiality assessment covering impacts, risks and opportunities.
  3. Run a gap analysis against the ESRS datapoints and set up data collection and controls.
  4. Draft the sustainability statement and align it with the financial report.
  5. Prepare for limited assurance and digital tagging.

Industries and market segments in scope

ManufacturingAutomotiveEnergy & UtilitiesOil & GasRetail & ConsumerFinanceInsuranceConstruction & InfrastructureTransportation & LogisticsTelecommunicationsHealthcare & PharmaceuticalsAgriculture & FoodInternational Trade

How ESG360 can support

ESG360 assesses CSRD applicability, designs and runs the double materiality assessment, performs the ESRS gap analysis, builds controls and data processes, and drafts the sustainability statement. For Turkish exporters and suppliers, we also prepare responses to CSRD-driven requests from EU customers.

ESG Strategy & AdvisoryESG Assessment & Due DiligenceReporting, Disclosure & FrameworksESG Implementation & TransformationDigital ESG Assessment & Monitoring
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EU Taxonomy Regulation

The EU classification system for environmentally sustainable economic activities.

MandatoryEuropean Union

Where and how it is applied

Regulation (EU) 2020/852 defines when an economic activity qualifies as environmentally sustainable. An activity must make a substantial contribution to one of six environmental objectives (climate change mitigation, climate change adaptation, water and marine resources, circular economy, pollution prevention and control, biodiversity and ecosystems), do no significant harm to the others, meet minimum social safeguards, and comply with technical screening criteria. Companies subject to CSRD report the share of turnover, capital expenditure and operating expenditure that is taxonomy-eligible and taxonomy-aligned; financial institutions report related ratios. Simplification amendments to the reporting rules have been adopted, so the current templates should be checked.

What to do to achieve it

  1. Map activities to the Delegated Act descriptions and determine eligibility.
  2. Assess substantial contribution against the technical screening criteria.
  3. Test do no significant harm criteria, including climate risk assessment for adaptation.
  4. Verify minimum safeguards on human rights, anti-corruption, taxation and fair competition.
  5. Calculate turnover, CapEx and OpEx KPIs and prepare the disclosure.

Industries and market segments in scope

Energy & UtilitiesConstruction & InfrastructureManufacturingTransportation & LogisticsAutomotiveFinanceInsuranceAgriculture & FoodGovernments & Public Sector

How ESG360 can support

ESG360 performs the activity mapping, alignment assessment and KPI calculation, and builds evidence files so alignment claims can be reviewed. For financial institutions, we support the use of taxonomy data in lending and investment processes.

Reporting, Disclosure & FrameworksSustainable Finance & Investment ESGESG Assessment & Due Diligence
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EU SFDR

Disclosure rules for financial products and financial market participants.

MandatoryEuropean Union

Where and how it is applied

Regulation (EU) 2019/2088 requires asset managers, insurers, pension providers, advisers and other financial market participants to disclose how sustainability risks are integrated and what adverse impacts their investments have. Products are classified as Article 6 (no sustainability objective), Article 8 (promoting environmental or social characteristics) or Article 9 (sustainable investment objective), supported by regulatory technical standards templates and principal adverse impact (PAI) indicators. The European Commission has proposed a revised product categorisation, so the framework is expected to change.

What to do to achieve it

  1. Classify each product and document the basis for its category.
  2. Collect PAI data from investee companies and fill estimation gaps.
  3. Complete pre-contractual, periodic and website disclosures using the templates.
  4. Establish governance and controls over sustainability claims.

Industries and market segments in scope

FinanceInsurance

How ESG360 can support

ESG360 supports product classification reviews, PAI data processes and disclosure drafting. For corporates, we help respond to the data requests that SFDR creates for investee companies.

Sustainable Finance & Investment ESGReporting, Disclosure & FrameworksDigital ESG Assessment & Monitoring
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EU CSDDD

The EU Corporate Sustainability Due Diligence Directive.

MandatoryEuropean Union

Where and how it is applied

Directive (EU) 2024/1760 obliges in-scope companies to identify, prevent, mitigate and remedy adverse human rights and environmental impacts across their chain of activities, to establish a complaints mechanism, to monitor effectiveness and to communicate. Large companies must also adopt a climate transition plan. The Omnibus simplification package is changing scope, timing and some obligations, so applicability must be checked. Even companies outside direct scope will receive contractual requirements and data requests from customers within it.

What to do to achieve it

  1. Confirm scope and the date from which obligations apply.
  2. Integrate due diligence into policies and management systems.
  3. Map the chain of activities and identify and prioritise adverse impacts.
  4. Take preventive and corrective action and set up a grievance mechanism.
  5. Monitor, review and report on effectiveness.

Industries and market segments in scope

ManufacturingAutomotiveRetail & ConsumerAgriculture & FoodInternational TradeConstruction & InfrastructureEnergy & UtilitiesOil & GasFinanceTransportation & Logistics

How ESG360 can support

ESG360 designs the due diligence process, runs risk-based supplier assessments, supports grievance and remediation mechanisms and prepares the evidence and reporting needed to show that the process works.

Supply Chain & Third-Party ESGESG Assessment & Due DiligenceESG Implementation & Transformation
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Supply Chain Due Diligence & Forced Labour Laws

National laws on human rights due diligence, transparency and forced labour in supply chains.

MandatoryGermany, France, Norway, UK, Australia, Canada, United States and others

Where and how it is applied

A growing group of national laws requires due diligence or transparency on human rights in supply chains. Examples include the German Supply Chain Due Diligence Act (LkSG), the French Duty of Vigilance Law, the Norwegian Transparency Act, the UK and Australian Modern Slavery Acts, Canada’s forced labour reporting law and the US Uyghur Forced Labor Prevention Act (UFLPA), which creates a rebuttable presumption against goods linked to the Xinjiang region. Requirements range from annual statements to full risk management systems and import controls. Some of these laws are being reviewed or simplified, so current status should be confirmed.

What to do to achieve it

  1. Identify which laws apply to your entity or your customers.
  2. Conduct a risk analysis of direct and indirect suppliers.
  3. Adopt a policy statement and preventive measures, including supplier contract clauses.
  4. Establish a grievance mechanism and remediation process.
  5. Prepare the annual report or statement and keep evidence for authorities and customers.

Industries and market segments in scope

ManufacturingAutomotiveRetail & ConsumerAgriculture & FoodInternational TradeTransportation & LogisticsEnergy & Utilities

How ESG360 can support

Turkish suppliers to European and North American buyers are often asked to evidence compliance. ESG360 runs supplier risk assessments, builds the due diligence system and assembles the traceability evidence customers and authorities expect.

Supply Chain & Third-Party ESGESG Assessment & Due DiligenceTraining & Capability Building
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EU Deforestation Regulation (EUDR)

Rules for placing deforestation-free commodities and products on the EU market.

MandatoryEuropean Union

Where and how it is applied

Regulation (EU) 2023/1115 covers cattle, cocoa, coffee, oil palm, rubber, soya and wood, and derived products such as leather, chocolate, furniture and paper. Operators and traders must show that products are deforestation-free (no deforestation after 31 December 2020), legally produced and covered by a due diligence statement, with geolocation of the plots of land of production. Application dates have been postponed more than once, so the current date and any simplification measures should be confirmed.

What to do to achieve it

  1. Identify products and commodities in scope and the relevant customs codes.
  2. Map suppliers and collect plot-level geolocation and legality evidence.
  3. Assess and mitigate deforestation and legality risks.
  4. Submit due diligence statements through the EU information system.
  5. Keep records for the required period and review the system annually.

Industries and market segments in scope

Agriculture & FoodRetail & ConsumerManufacturingInternational TradeTransportation & Logistics

How ESG360 can support

ESG360 supports supply chain mapping, supplier engagement, geolocation data collection and risk assessment, and sets up digital traceability workflows so due diligence statements are supported by evidence.

Supply Chain & Third-Party ESGDigital ESG Assessment & MonitoringESG Assessment & Due Diligence
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EU CBAM

The EU Carbon Border Adjustment Mechanism for carbon-intensive imports.

MandatoryEuropean Union (Türkiye is a major exporter)

Where and how it is applied

Regulation (EU) 2023/956 puts a carbon price on imports of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen, plus some downstream products. After the transitional reporting phase (October 2023 to December 2025), the definitive regime began on 1 January 2026: authorised EU importers must declare embedded emissions and surrender CBAM certificates. Producers outside the EU must supply installation-level emissions data, verified by an accredited verifier, and may claim credit for carbon prices paid in the country of origin. This is highly relevant to Turkish steel, aluminium, cement and fertiliser exporters and their downstream customers.

What to do to achieve it

  1. Determine which of your products fall within CBAM scope by customs code.
  2. Prepare a monitoring plan and calculate direct and indirect embedded emissions per product.
  3. Have the emissions data verified by an accredited verifier where required.
  4. Provide data to EU importers in the required format and manage related contracts.
  5. Track carbon price paid domestically and plan decarbonisation to reduce exposure.

Industries and market segments in scope

ManufacturingEnergy & UtilitiesConstruction & InfrastructureInternational TradeTransportation & LogisticsAutomotive

How ESG360 can support

ESG360 builds the monitoring and calculation methodology, prepares installation-level emissions data, estimates CBAM cost exposure for pricing decisions and develops decarbonisation plans. Verification is performed by accredited verifiers; ESG360 coordinates readiness and the verification engagement.

Climate, Carbon & DecarbonizationESG Assessment & Due DiligenceDigital ESG Assessment & Monitoring
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EU ETS & Other Carbon Pricing Systems

Cap-and-trade carbon markets for power, industry, aviation and shipping.

MandatoryEuropean Union, United Kingdom and other systems

Where and how it is applied

The EU Emissions Trading System caps emissions from power and industrial installations, aviation within the European Economic Area and, since 2024, maritime transport, and requires covered entities to monitor, report, verify and surrender allowances. Similar systems exist in the UK and other regions, and Türkiye is developing a national system under its Climate Law. Allowance prices and free allocation rules directly affect operating cost and investment decisions.

What to do to achieve it

  1. Confirm whether installations or vessels are covered and at what thresholds.
  2. Set up a monitoring plan and approved monitoring methodology.
  3. Collect and verify annual emissions data through an accredited verifier.
  4. Manage allowance purchasing, surrender and risk.
  5. Integrate carbon cost into investment and pricing decisions.

Industries and market segments in scope

Energy & UtilitiesOil & GasManufacturingConstruction & InfrastructureAeronautics & SpaceMarineTransportation & Logistics

How ESG360 can support

ESG360 helps prepare monitoring plans and data processes, models carbon cost exposure and develops abatement roadmaps. Verification is carried out by accredited verifiers.

Climate, Carbon & DecarbonizationESG Assessment & Due Diligence
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EU Product, Packaging & Green Claims Rules

Ecodesign, digital product passports, batteries, packaging and anti-greenwashing requirements.

MandatoryEuropean Union

Where and how it is applied

A set of EU product rules is changing market access conditions. The Ecodesign for Sustainable Products Regulation (EU) 2024/1781 establishes requirements and a Digital Product Passport for product groups through delegated acts. The Batteries Regulation (EU) 2023/1542 introduces carbon footprint declarations, recycled content, due diligence and a battery passport. The Packaging and Packaging Waste Regulation (EU) 2025/40 sets recyclability, recycled content and reduction targets. Directive (EU) 2024/825 on empowering consumers restricts unsubstantiated environmental claims and generic terms, with national rules applying from September 2026.

What to do to achieve it

  1. Identify products, components and packaging in scope and the applicable timelines.
  2. Collect product-level data, including materials, footprint and supplier information.
  3. Review environmental claims and labels against substantiation requirements.
  4. Prepare technical documentation and digital product information.
  5. Build supplier requirements into procurement and contracts.

Industries and market segments in scope

ManufacturingAutomotiveRetail & ConsumerTelecommunicationsInternational TradeHealthcare & Pharmaceuticals

How ESG360 can support

ESG360 reviews product ranges against the new rules, builds the product data and traceability workflow, and reviews environmental claims and evidence so marketing statements can be substantiated.

ESG Assessment & Due DiligenceESG Implementation & TransformationDigital ESG Assessment & Monitoring
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United States Climate Disclosure Rules

California climate laws and the status of the SEC climate rule.

MandatoryUnited States (California)

Where and how it is applied

California’s Climate Corporate Data Accountability Act (SB 253) requires large companies doing business in the state (over USD 1 billion in revenue) to report Scope 1 and 2 emissions from 2026 and Scope 3 from 2027, with assurance phased in. SB 261 requires climate-related financial risk reports from companies above USD 500 million in revenue, although its implementation has been subject to litigation. The SEC’s 2024 climate disclosure rule is not in effect after the agency ceased defending it in 2025. Turkish groups with US subsidiaries or significant US revenue should check applicability.

What to do to achieve it

  1. Determine whether any group entity does business in California and exceeds the revenue thresholds.
  2. Build the GHG inventory to GHG Protocol and record evidence for assurance.
  3. Prepare climate risk reports aligned with TCFD or ISSB.
  4. Monitor regulatory and legal developments.

Industries and market segments in scope

ManufacturingAutomotiveRetail & ConsumerFinanceInsuranceEnergy & UtilitiesInternational TradeTelecommunications

How ESG360 can support

ESG360 assesses applicability for multinational groups and aligns US-oriented reporting with ISSB, ESRS and TSRS so the same data supports all regimes.

Reporting, Disclosure & FrameworksClimate, Carbon & Decarbonization
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National Adoption of ISSB Standards

How other jurisdictions are implementing ISSB-based disclosure.

MandatoryUK, Australia, Japan, Singapore, Hong Kong, China, Canada, Brazil and others

Where and how it is applied

Many jurisdictions have adopted or are adopting ISSB-based standards, each with its own scope, timeline and assurance rules. Examples include the UK Sustainability Reporting Standards, Australia’s mandatory climate reporting (AASB S2), Japan’s SSBJ standards, and approaches in Singapore, Hong Kong, mainland China, Canada and Brazil. Groups operating across borders face overlapping requirements and benefit from a single data and control framework.

What to do to achieve it

  1. List jurisdictions of listing, incorporation and significant operations.
  2. Check each regulator’s adoption status, scope thresholds and timelines.
  3. Design a common data model that satisfies ISSB, ESRS and local variations.
  4. Plan assurance and governance across entities.

Industries and market segments in scope

FinanceInsuranceEnergy & UtilitiesOil & GasManufacturingAutomotiveRetail & ConsumerTelecommunicationsInternational TradeGovernments & Public Sector

How ESG360 can support

ESG360 maps multi-jurisdiction obligations and designs one consolidated reporting architecture for international groups.

Reporting, Disclosure & FrameworksESG Implementation & TransformationDigital ESG Assessment & Monitoring
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Türkiye Sustainability Reporting Standards (TSRS)

Türkiye’s national sustainability reporting standards issued by the KGK.

MandatoryTürkiye

Where and how it is applied

The Public Oversight, Accounting and Auditing Standards Authority (KGK) issued TSRS 1 (general requirements) and TSRS 2 (climate-related disclosures), aligned with IFRS S1 and S2, for annual periods beginning on or after 1 January 2024. Reporting is mandatory for the entities that fall within the scope and criteria set by KGK, and other organisations may apply the standards voluntarily. Sustainability reports are subject to independent assurance by authorised providers under rules set by KGK. The scope criteria and transition relief are updated by KGK decisions, so they should be confirmed.

What to do to achieve it

  1. Check KGK’s current scope criteria against your size, listing, sector and EU trade exposure.
  2. Assess the gap between current reporting and TSRS 1 and TSRS 2.
  3. Build the Scope 1, 2 and 3 inventory and climate risk assessment.
  4. Prepare the sustainability report and align it with the financial reporting calendar.
  5. Prepare for independent assurance by an authorised provider.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 provides applicability checks, TSRS gap assessments, climate risk and emissions inventories, and report drafting for Turkish companies. Where reporting also serves EU customers or lenders, we align TSRS, ESRS and GRI so information is collected once.

Reporting, Disclosure & FrameworksClimate, Carbon & DecarbonizationESG Strategy & AdvisoryDigital ESG Assessment & Monitoring
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SPK Corporate Governance & Sustainability Principles

Comply-or-explain sustainability disclosure for companies listed on Borsa Istanbul.

MandatoryTürkiye

Where and how it is applied

The Capital Markets Board of Türkiye (SPK) includes sustainability principles in its Corporate Governance Communiqué (II-17.1) through the Sustainability Principles Compliance Framework, introduced in 2020. Listed companies disclose their compliance with the principles on a comply-or-explain basis in their annual reporting, and may be assessed for the Borsa Istanbul Sustainability Index. The framework has been developed alongside TSRS, so listed companies should check which disclosures they are subject to.

What to do to achieve it

  1. Review the current SPK compliance framework and annual report requirements.
  2. Assess existing policies and practices against each principle.
  3. Prepare disclosures and explanations for non-compliance.
  4. Align with TSRS and investor expectations.

Industries and market segments in scope

FinanceInsuranceEnergy & UtilitiesOil & GasManufacturingAutomotiveRetail & ConsumerTelecommunicationsTransportation & LogisticsConstruction & InfrastructureHealthcare & PharmaceuticalsAgriculture & Food

How ESG360 can support

ESG360 assesses compliance with the SPK sustainability principles, builds missing policies and governance, and prepares disclosures aligned with TSRS and investor expectations.

ESG Strategy & AdvisoryReporting, Disclosure & FrameworksESG Implementation & Transformation
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Türkiye Climate Law & National ETS

Climate Law No. 7552 and the national emissions monitoring and trading framework.

MandatoryTürkiye

Where and how it is applied

Climate Law No. 7552, published in 2025, establishes the legal basis for Türkiye’s net zero 2053 goal, a national emissions trading system, carbon budgets, adaptation planning and greenhouse gas monitoring, reporting and verification. Secondary legislation is being issued progressively. Facilities already report under the existing emissions monitoring regulation, and the new framework affects energy, industry and other emitters. It is closely connected to the EU CBAM, since a domestic carbon price can be taken into account for exports.

What to do to achieve it

  1. Identify facilities that are covered by monitoring and reporting obligations.
  2. Prepare or update monitoring plans and emissions calculation methods.
  3. Arrange verification through authorised verifiers.
  4. Track secondary legislation and allocation rules and model carbon cost exposure.
  5. Integrate compliance into decarbonisation planning.

Industries and market segments in scope

Energy & UtilitiesOil & GasManufacturingConstruction & InfrastructureAeronautics & SpaceTransportation & LogisticsAgriculture & FoodGovernments & Public Sector

How ESG360 can support

ESG360 supports MRV readiness, emissions data systems and carbon cost modelling, and links Turkish compliance with EU CBAM and ETS exposure in one decarbonisation strategy.

Climate, Carbon & DecarbonizationESG Assessment & Due DiligenceDigital ESG Assessment & Monitoring
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03

Climate, Carbon & Greenhouse Gas Standards

Methodologies for measuring emissions, setting credible targets, quantifying product footprints and using carbon credits and renewable electricity claims responsibly.

GHG Protocol Standards

The foundation for corporate, project and value chain greenhouse gas accounting.

VoluntaryGlobal

Where and how it is applied

The GHG Protocol provides the most widely used accounting standards. The Corporate Standard defines organisational boundaries (equity share, financial control or operational control) and Scopes 1 and 2; the Scope 2 Guidance introduces location-based and market-based methods; the Corporate Value Chain (Scope 3) Standard defines 15 categories of indirect emissions; and further standards cover projects and products. ISSB, ESRS, SBTi, CDP and most national regimes refer to it, and the standards are currently under revision.

What to do to achieve it

  1. Set the organisational and operational boundary and base year.
  2. Identify emission sources and collect activity data.
  3. Calculate Scope 1, 2 (both methods) and relevant Scope 3 categories with appropriate emission factors.
  4. Apply quality control and document methodologies.
  5. Report and set a recalculation policy for structural changes.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 builds GHG inventories, screens Scope 3 categories, defines data and control processes, and sets up emissions dashboards for ongoing monitoring.

Climate, Carbon & DecarbonizationDigital ESG Assessment & MonitoringReporting, Disclosure & Frameworks
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Science Based Targets initiative (SBTi)

Validation of emissions reduction targets aligned with climate science.

VoluntaryGlobal

Where and how it is applied

SBTi validates corporate targets against pathways consistent with limiting warming to 1.5°C. Companies commit, set near-term targets (usually five to ten years) and long-term net-zero targets under the Corporate Net-Zero Standard, which is being revised. Scope 3 targets are required if indirect emissions are a large share of the footprint. Sector pathways exist for power, cement, steel, aluminium, buildings, aviation, shipping and financial institutions, and guidance covers land-intensive sectors (FLAG). Offsets cannot be counted towards near-term reduction targets.

What to do to achieve it

  1. Complete a full GHG inventory including Scope 3 screening.
  2. Select the target-setting method and pathway for your sector.
  3. Develop an abatement roadmap and internal governance.
  4. Submit targets for validation and publish them.
  5. Report progress annually and recalculate when needed.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 prepares the inventory, models target scenarios, builds the abatement roadmap and prepares the submission for validation by SBTi, which makes the validation decision.

Climate, Carbon & DecarbonizationESG Strategy & AdvisoryESG Implementation & Transformation
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Carbon Crediting, Offsetting & Carbon Neutrality Claims

Standards for credible carbon credits and neutrality claims.

VoluntaryGlobal

Where and how it is applied

Voluntary carbon market programmes such as Verra (VCS) and Gold Standard issue credits for projects verified by accredited bodies. The Integrity Council for the Voluntary Carbon Market sets Core Carbon Principles and labels; the VCMI Claims Code guides how credit use may be claimed; Article 6 of the Paris Agreement governs international transfers; and ISO 14068-1 sets requirements for carbon neutrality claims, with a mitigation hierarchy that prioritises real reductions before offsetting. Misleading claims create reputational and, increasingly, legal risk.

What to do to achieve it

  1. Measure emissions and set reduction targets first.
  2. Define the purpose of credits (claims, insetting, project development).
  3. Select credits with robust additionality, permanence and co-benefit criteria.
  4. Retire credits in a registry and keep documentation.
  5. Make claims that follow recognised guidance and are supported by evidence.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 reviews credit portfolios, develops credible neutrality or net-zero claims, and supports project developers preparing projects for certification under recognised programmes. Validation and verification are performed by accredited bodies.

Climate, Carbon & DecarbonizationESG Strategy & Advisory
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RE100 & Renewable Electricity Claims

Corporate commitments and instruments for sourcing renewable power.

VoluntaryGlobal; Türkiye uses YEK-G guarantees of origin

Where and how it is applied

RE100, led by the Climate Group with CDP, brings together companies committing to 100% renewable electricity. Credible claims rely on Scope 2 market-based accounting under the GHG Protocol and on energy attribute certificates such as guarantees of origin. In Türkiye, the YEK-G system provides renewable energy guarantees of origin, and international instruments such as I-REC are also used. Options include on-site generation, power purchase agreements and certificates.

What to do to achieve it

  1. Quantify electricity consumption by site.
  2. Choose procurement routes: on-site, PPA or certificates.
  3. Meet technical criteria for quality, vintage and location.
  4. Report progress transparently and keep documentation.

Industries and market segments in scope

ManufacturingTelecommunicationsRetail & ConsumerEnergy & UtilitiesConstruction & InfrastructureTourism & HospitalityHealthcare & PharmaceuticalsFinance

How ESG360 can support

ESG360 develops renewable electricity strategies, compares procurement options and aligns claims with GHG Protocol and RE100 criteria.

Climate, Carbon & DecarbonizationESG Strategy & Advisory
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Product Carbon Footprint, LCA & EPDs

ISO 14067, ISO 14040/14044, EPD and EU PEF methods.

VoluntaryGlobal

Where and how it is applied

ISO 14067 specifies the carbon footprint of products; ISO 14040 and 14044 define life cycle assessment (LCA); Environmental Product Declarations (EPDs) under ISO 14025 and EN 15804 are verified third-party declarations widely used for construction products; and the EU Product Environmental Footprint method supports ecodesign and green claims. Customers, tenders and regulations (for example batteries and construction procurement) increasingly request product-level data.

What to do to achieve it

  1. Define goal, scope, functional unit and system boundary.
  2. Collect inventory data across the life cycle.
  3. Calculate impacts and interpret results.
  4. Obtain critical review or third-party verification where required.
  5. Publish through a programme operator for EPDs.

Industries and market segments in scope

Construction & InfrastructureManufacturingAutomotiveRetail & ConsumerAgriculture & FoodTelecommunicationsHealthcare & Pharmaceuticals

How ESG360 can support

ESG360 conducts product carbon footprints and LCAs, prepares EPD data and supports reduction roadmaps. Third-party verification is carried out by independent accredited verifiers. Certification, verification or assurance is issued by an appropriately accredited body; ESG360 manages readiness and coordinates accredited partners within their scope of accreditation.

Climate, Carbon & DecarbonizationESG Assessment & Due DiligenceDigital ESG Assessment & Monitoring
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04

ISO & Management System Standards

International standards that structure how an organisation manages environmental, health and safety, energy, ethics and sustainability responsibilities. Several are certifiable by accredited certification bodies.

ISO 14064 Series (GHG Inventories & Verification)

Organisation, project and verification standards for greenhouse gas information.

CertifiableGlobal

Where and how it is applied

ISO 14064-1:2018 specifies requirements for organisation-level GHG inventories, ISO 14064-2:2019 covers project-level reductions and removals, and ISO 14064-3:2019 sets principles for validation and verification. ISO 14065 sets requirements for the verifying bodies. Buyers, lenders and programmes often ask for ISO 14064-aligned inventories with third-party verification to increase confidence in reported numbers.

What to do to achieve it

  1. Define organisational and operational boundaries and the base year.
  2. Quantify emissions with documented methods and uncertainty assessment.
  3. Prepare the GHG report with the required content.
  4. Appoint an accredited verifier and complete verification.
  5. Maintain procedures for inventory management and improvement.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 prepares ISO 14064-1 inventories and reports, builds the supporting data controls and manages verification readiness. Certification, verification or assurance is issued by an appropriately accredited body; ESG360 manages readiness and coordinates accredited partners within their scope of accreditation.

Climate, Carbon & DecarbonizationReporting, Disclosure & FrameworksESG Assessment & Due Diligence
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ISO 14001 Environmental Management Systems

The leading international standard for environmental management.

CertifiableGlobal

Where and how it is applied

ISO 14001:2015, amended in 2024 to address climate change, specifies requirements for an environmental management system using a Plan-Do-Check-Act approach. It requires understanding context and stakeholder needs, identifying environmental aspects and compliance obligations, assessing risks and opportunities, setting objectives, controlling operations, auditing and management review. It is among the most requested certifications in industry and public procurement.

What to do to achieve it

  1. Run a gap analysis against the standard and applicable legal requirements.
  2. Identify aspects, impacts, compliance obligations, risks and opportunities.
  3. Set objectives, assign responsibilities and implement controls and training.
  4. Conduct internal audits and a management review.
  5. Complete certification audits by an accredited certification body.

Industries and market segments in scope

ManufacturingEnergy & UtilitiesOil & GasConstruction & InfrastructureAutomotiveAeronautics & SpaceMarineTransportation & LogisticsRetail & ConsumerTourism & HospitalityHealthcare & PharmaceuticalsAgriculture & FoodTelecommunicationsGovernments & Public Sector

How ESG360 can support

ESG360 designs and implements the management system, trains internal auditors and prepares the organisation for certification audits. Certification, verification or assurance is issued by an appropriately accredited body; ESG360 manages readiness and coordinates accredited partners within their scope of accreditation.

ESG Implementation & TransformationTraining & Capability BuildingESG Assessment & Due Diligence
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ISO 45001 Occupational Health & Safety

International standard for occupational health and safety management.

CertifiableGlobal

Where and how it is applied

ISO 45001:2018 provides a framework to prevent work-related injury and ill health and to improve safety performance. It emphasises leadership, worker participation, hazard identification and risk assessment, operational controls, incident investigation and continual improvement. It replaced OHSAS 18001 and is a common requirement in construction, energy and industrial contracts. In Türkiye it complements statutory occupational health and safety legislation.

What to do to achieve it

  1. Establish leadership commitment, policy and worker participation.
  2. Identify hazards and assess risks and opportunities.
  3. Implement operational controls, emergency preparedness and contractor management.
  4. Monitor performance, investigate incidents and audit.
  5. Complete certification by an accredited body.

Industries and market segments in scope

Construction & InfrastructureEnergy & UtilitiesOil & GasManufacturingTransportation & LogisticsMarineAeronautics & SpaceAgriculture & FoodHealthcare & PharmaceuticalsTourism & HospitalityRetail & ConsumerAutomotiveTelecommunications

How ESG360 can support

ESG360 conducts gap assessments, builds the management system and supports contractor and supplier safety programmes as part of broader ESG implementation. Certification, verification or assurance is issued by an appropriately accredited body; ESG360 manages readiness and coordinates accredited partners within their scope of accreditation.

ESG Implementation & TransformationTraining & Capability BuildingESG Assessment & Due Diligence
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ISO 50001 Energy Management

Systematic management of energy performance and efficiency.

CertifiableGlobal

Where and how it is applied

ISO 50001:2018 specifies requirements for an energy management system, including an energy review, energy performance indicators, baselines, objectives and action plans. It supports cost savings and Scope 1 and 2 reductions, and complements legal energy efficiency duties; in Türkiye, the Energy Efficiency Law (No. 5627) already imposes energy management requirements on large consumers.

What to do to achieve it

  1. Conduct the energy review and identify significant energy uses.
  2. Set baselines, indicators, objectives and targets.
  3. Implement action plans, controls and monitoring.
  4. Audit internally and review management performance.
  5. Obtain certification from an accredited body.

Industries and market segments in scope

ManufacturingEnergy & UtilitiesConstruction & InfrastructureTourism & HospitalityRetail & ConsumerTelecommunicationsHealthcare & PharmaceuticalsTransportation & LogisticsGovernments & Public SectorAgriculture & Food

How ESG360 can support

ESG360 supports energy reviews, monitoring systems and efficiency roadmaps and connects energy data with the greenhouse gas inventory. Certification, verification or assurance is issued by an appropriately accredited body; ESG360 manages readiness and coordinates accredited partners within their scope of accreditation.

Climate, Carbon & DecarbonizationESG Implementation & TransformationDigital ESG Assessment & Monitoring
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ISO 26000 Social Responsibility

Guidance on social responsibility principles and core subjects.

GuidanceGlobal

Where and how it is applied

ISO 26000:2010 is a guidance standard, not certifiable, that helps organisations of all types integrate social responsibility. It sets out seven principles and seven core subjects: organisational governance, human rights, labour practices, the environment, fair operating practices, consumer issues, and community involvement and development. It is often used as the structure for sustainability policies and stakeholder engagement.

What to do to achieve it

  1. Review the seven core subjects and identify relevant issues.
  2. Engage stakeholders and set priorities.
  3. Integrate policy and practice across the organisation.
  4. Communicate and review performance.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 uses ISO 26000 as a practical structure for sustainability strategies, policies and stakeholder engagement programmes.

ESG Strategy & AdvisoryESG Implementation & Transformation
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ISO 20400 Sustainable Procurement

Guidance for integrating sustainability into purchasing.

GuidanceGlobal

Where and how it is applied

ISO 20400:2017 offers guidance on embedding sustainability in procurement policy, strategy, organisation and processes, covering supplier identification, specification, selection, contract management and performance review. It is guidance rather than a certifiable standard and complements supplier codes of conduct and due diligence requirements.

What to do to achieve it

  1. Define a sustainable procurement policy and strategy.
  2. Prioritise categories and suppliers by risk and spend.
  3. Embed criteria in tenders, contracts and supplier evaluation.
  4. Monitor supplier performance and improvement.

Industries and market segments in scope

Retail & ConsumerManufacturingAutomotiveGovernments & Public SectorConstruction & InfrastructureEnergy & UtilitiesHealthcare & PharmaceuticalsAgriculture & FoodTelecommunicationsInternational Trade

How ESG360 can support

ESG360 designs sustainable procurement policies, supplier criteria and monitoring programmes and trains procurement teams.

Supply Chain & Third-Party ESGESG Implementation & TransformationTraining & Capability Building
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ISO 37001 & ISO 37301 (Anti-Bribery & Compliance)

Management systems for anti-bribery and compliance.

CertifiableGlobal

Where and how it is applied

ISO 37001:2016 specifies an anti-bribery management system with risk assessment, due diligence on business associates, controls, training, reporting channels and investigation. ISO 37301:2021 specifies a compliance management system for broader legal and voluntary obligations. They support governance expectations in ESRS G1, supplier requirements and public procurement.

What to do to achieve it

  1. Assess bribery and compliance risks and obligations.
  2. Establish policy, roles and a compliance function.
  3. Implement controls, training, due diligence and reporting channels.
  4. Monitor, audit and improve.
  5. Obtain certification from an accredited body if desired.

Industries and market segments in scope

Construction & InfrastructureEnergy & UtilitiesOil & GasManufacturingInternational TradeTransportation & LogisticsHealthcare & PharmaceuticalsGovernments & Public SectorFinanceTelecommunications

How ESG360 can support

ESG360 assesses governance and compliance risks, builds policies, training and monitoring, and prepares organisations for certification. Certification, verification or assurance is issued by an appropriately accredited body; ESG360 manages readiness and coordinates accredited partners within their scope of accreditation.

ESG Implementation & TransformationESG Assessment & Due DiligenceTraining & Capability Building
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05

Human Rights, Social & Responsible Supply Chain Standards

Principles, audit schemes and certification programmes covering labour rights, human rights due diligence and responsible sourcing across supplier networks.

UN Guiding Principles on Business & Human Rights

The global reference for corporate respect for human rights.

GuidanceGlobal

Where and how it is applied

Endorsed by the UN Human Rights Council in 2011, the principles rest on three pillars: the state duty to protect, the corporate responsibility to respect, and access to remedy. Companies are expected to adopt a policy commitment, conduct human rights due diligence, and remedy harms they cause or contribute to. The principles underpin the OECD Guidelines, the CSDDD and many national laws.

What to do to achieve it

  1. Adopt a human rights policy endorsed by leadership.
  2. Identify and assess actual and potential impacts.
  3. Integrate findings, take action and track effectiveness.
  4. Provide grievance mechanisms and remedy.
  5. Communicate transparently.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 conducts human rights risk assessments, develops policy and due diligence processes, and designs grievance mechanisms.

ESG Assessment & Due DiligenceSupply Chain & Third-Party ESGESG Implementation & Transformation
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OECD Guidelines for Multinational Enterprises & Due Diligence Guidance

Government-backed standards on responsible business conduct.

GuidanceOECD members and adherents (including Türkiye)

Where and how it is applied

The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (updated 2023) cover human rights, labour, environment, anti-corruption, consumer interests and taxation. The OECD Due Diligence Guidance for Responsible Business Conduct sets a six-step process, with sector guidance for minerals, garments and footwear, agriculture, finance and extractives. National Contact Points handle complaints against companies.

What to do to achieve it

  1. Embed responsible business conduct in policies and management systems.
  2. Identify and assess adverse impacts.
  3. Cease, prevent or mitigate impacts.
  4. Track implementation and communicate.
  5. Provide for or cooperate in remediation.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 aligns due diligence processes with OECD guidance and sector-specific supplement requirements, and prepares supplier programmes accordingly.

Supply Chain & Third-Party ESGESG Assessment & Due DiligenceESG Implementation & Transformation
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ILO Fundamental Principles & Labour Standards

Core international labour standards.

GuidanceGlobal

Where and how it is applied

The ILO Declaration on Fundamental Principles and Rights at Work covers freedom of association and collective bargaining, elimination of forced labour, abolition of child labour, elimination of discrimination, and a safe and healthy working environment. ILO conventions underpin supplier codes, audit schemes and legal due diligence. They are central to ESRS S1 and S2 and to most customer codes of conduct.

What to do to achieve it

  1. Map labour risks by country, sector and supplier tier.
  2. Align policies with the core conventions.
  3. Assess practices through audits and worker voice.
  4. Implement corrective action and remediation.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 assesses labour practices, builds policies and corrective action plans, and trains management and suppliers.

ESG Assessment & Due DiligenceSupply Chain & Third-Party ESGTraining & Capability Building
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UN Global Compact & the SDGs

Ten principles and the 17 Sustainable Development Goals.

VoluntaryGlobal

Where and how it is applied

The UN Global Compact is a voluntary corporate sustainability initiative based on ten principles in human rights, labour, environment and anti-corruption. Participants commit at CEO level and submit an annual Communication on Progress. The 17 Sustainable Development Goals provide a common language for contribution; companies map their activities to goals and targets and report progress using tools such as the SDG Action Manager.

What to do to achieve it

  1. Obtain leadership commitment and join the initiative.
  2. Embed the ten principles in strategy and operations.
  3. Map activities and impacts to the SDGs and targets.
  4. Publish an annual Communication on Progress.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 supports SDG mapping, Communication on Progress reporting and the integration of the principles in strategy and governance.

ESG Strategy & AdvisoryReporting, Disclosure & Frameworks
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Social Compliance Schemes (SA8000, SMETA, amfori BSCI, RBA)

Audit and certification programmes for labour and working conditions.

CertifiableGlobal

Where and how it is applied

These schemes assess supplier workplaces against labour standards. SA8000 is a certifiable social accountability standard; SMETA (Sedex) is an audit methodology used by many retailers; amfori operates a supply chain sustainability programme for the retail and trade sector; and the Responsible Business Alliance Code of Conduct and Validated Assessment Program serve electronics and related industries. Turkish suppliers, especially in textiles, apparel, automotive and electronics, are commonly required to hold one of these.

What to do to achieve it

  1. Identify which scheme your customers require.
  2. Self-assess against the code and close gaps.
  3. Prepare management systems, records and worker communication.
  4. Complete the audit with an authorised audit body.
  5. Resolve corrective actions and keep audit results current.

Industries and market segments in scope

ManufacturingRetail & ConsumerAutomotiveAgriculture & FoodInternational TradeTelecommunicationsHealthcare & Pharmaceuticals

How ESG360 can support

ESG360 runs mock audits, remediation plans and management system preparation so supplier sites pass audits first time, and trains factory management. Certification, verification or assurance is issued by an appropriately accredited body; ESG360 manages readiness and coordinates accredited partners within their scope of accreditation.

Supply Chain & Third-Party ESGESG Assessment & Due DiligenceTraining & Capability Building
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Responsible Minerals Sourcing

Due diligence for conflict-affected and high-risk minerals.

MandatoryGlobal (EU, US and industry programmes)

Where and how it is applied

Responsible minerals sourcing builds on the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals. It is applied through the EU Conflict Minerals Regulation (EU) 2017/821, US Dodd-Frank Section 1502, the Responsible Minerals Initiative (RMI) assurance programme for smelters and refiners, and IRMA for mining sites. The scope covers tin, tantalum, tungsten and gold, and in many programmes cobalt and mica.

What to do to achieve it

  1. Determine whether products contain in-scope minerals.
  2. Map the supply chain to smelters and refiners.
  3. Assess risk and request supplier data in standard templates.
  4. Implement risk mitigation and report publicly.

Industries and market segments in scope

AutomotiveTelecommunicationsManufacturingAeronautics & SpaceHealthcare & PharmaceuticalsEnergy & UtilitiesRetail & ConsumerInternational Trade

How ESG360 can support

ESG360 maps mineral supply chains, runs supplier data collection and prepares the reporting and risk management documentation.

Supply Chain & Third-Party ESGESG Assessment & Due DiligenceDigital ESG Assessment & Monitoring
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Commodity & Product Certification Schemes

Chain-of-custody and sustainable production certifications.

CertifiableGlobal

Where and how it is applied

Product-focused schemes include FSC and PEFC (forest products), RSPO (palm oil), MSC and ASC (seafood), Better Cotton, Fairtrade, Rainforest Alliance, Bonsucro (sugar), GLOBALG.A.P. (good agricultural practice), and ISCC (biomass and biofuels). Each defines production standards and chain-of-custody rules and relies on audits by accredited certification bodies. They help meet buyer requirements and EUDR due diligence.

What to do to achieve it

  1. Select the scheme demanded by your market.
  2. Close gaps against the production and social criteria.
  3. Implement traceability and chain-of-custody controls.
  4. Undergo audit by an accredited certification body.

Industries and market segments in scope

Agriculture & FoodRetail & ConsumerManufacturingEnergy & UtilitiesMarineInternational TradeTourism & Hospitality

How ESG360 can support

ESG360 evaluates which schemes add commercial value, runs readiness assessments and builds traceability systems. Certification, verification or assurance is issued by an appropriately accredited body; ESG360 manages readiness and coordinates accredited partners within their scope of accreditation.

Supply Chain & Third-Party ESGESG Implementation & TransformationDigital ESG Assessment & Monitoring
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06

Sustainable Finance & Investment Standards

Principles, taxonomies and accounting standards used to label, finance, assess and report sustainable investments, loans, bonds and portfolios.

Green, Social & Sustainability-Linked Bond and Loan Principles

Market standards for labelled debt.

VoluntaryGlobal

Where and how it is applied

The ICMA Green Bond Principles, Social Bond Principles, Sustainability Bond Guidelines and Sustainability-Linked Bond Principles, together with the LMA, APLMA and LSTA Green Loan Principles and Sustainability-Linked Loan Principles, define how labelled debt is structured. Green and social instruments rely on four components: use of proceeds, project evaluation and selection, management of proceeds and reporting. Sustainability-linked instruments rely on KPI selection, ambitious sustainability performance targets, financial characteristics, reporting and verification. External reviews, such as second-party opinions, are recommended, and Türkiye’s Capital Markets Board has issued guidance for green and sustainable debt instruments.

What to do to achieve it

  1. Define the financing framework, eligible categories or KPIs and targets.
  2. Obtain an external review or second-party opinion.
  3. Issue and manage allocation of proceeds.
  4. Publish allocation and impact reports.
  5. Obtain post-issuance verification where applicable.

Industries and market segments in scope

FinanceEnergy & UtilitiesConstruction & InfrastructureTransportation & LogisticsGovernments & Public SectorManufacturingOil & GasInsurance

How ESG360 can support

ESG360 designs financing frameworks, selects meaningful KPIs and targets, prepares external review documentation and builds allocation and impact reporting. Second-party opinions and verification are provided by independent reviewers.

Sustainable Finance & Investment ESGClimate, Carbon & DecarbonizationReporting, Disclosure & Frameworks
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EU Green Bond Standard & Climate Bonds Standard

Taxonomy-aligned and science-based green bond labels.

VoluntaryEuropean Union; Global

Where and how it is applied

The EU Green Bond Standard (Regulation (EU) 2023/2631, applying from December 2024) is a voluntary label requiring that proceeds fund taxonomy-aligned activities, with a pre-issuance factsheet and post-issuance reports reviewed by an external reviewer registered with ESMA. The Climate Bonds Standard, run by the Climate Bonds Initiative, certifies bonds against sector-specific science-based criteria with verification by approved verifiers.

What to do to achieve it

  1. Confirm the label and eligibility of assets.
  2. Prepare the framework and documentation.
  3. Obtain the external review or verification.
  4. Issue and report on allocation and impact.

Industries and market segments in scope

FinanceEnergy & UtilitiesConstruction & InfrastructureTransportation & LogisticsGovernments & Public SectorManufacturing

How ESG360 can support

ESG360 evaluates label options, prepares eligibility assessments and reporting processes, and coordinates with external reviewers.

Sustainable Finance & Investment ESGReporting, Disclosure & Frameworks
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Equator Principles & IFC Performance Standards

Environmental and social risk management in project finance.

VoluntaryGlobal

Where and how it is applied

Equator Principles (EP4) set a risk management framework adopted by financial institutions for project finance and related loans, with environmental and social categorisation (A, B, C), assessment, an action plan, stakeholder engagement, grievance mechanisms and independent review. They rely on the IFC Performance Standards (PS1 to PS8) covering assessment and management systems, labour, resource efficiency and pollution, community health and safety, land acquisition, biodiversity, indigenous peoples and cultural heritage, and on the World Bank Group EHS Guidelines. Many Turkish infrastructure and energy projects are financed under these requirements.

What to do to achieve it

  1. Screen and categorise the project.
  2. Prepare the environmental and social impact assessment and action plan.
  3. Engage stakeholders and set up a grievance mechanism.
  4. Obtain independent review and agree covenants with lenders.
  5. Monitor and report during construction and operation.

Industries and market segments in scope

Energy & UtilitiesOil & GasConstruction & InfrastructureTransportation & LogisticsMarineGovernments & Public SectorFinanceAgriculture & FoodTelecommunications

How ESG360 can support

ESG360 conducts gap assessments against IFC Performance Standards, prepares action plans and supports lender due diligence and monitoring.

ESG Assessment & Due DiligenceSustainable Finance & Investment ESGESG Implementation & Transformation
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UN PRI, Principles for Responsible Banking & Sustainable Insurance

Voluntary principles for investors, banks and insurers.

VoluntaryGlobal

Where and how it is applied

The Principles for Responsible Investment, the UNEP FI Principles for Responsible Banking and the Principles for Sustainable Insurance set voluntary commitments to integrate ESG into decisions, align with societal goals, engage stakeholders and report publicly. Signatories complete reporting and, for banks, impact analysis and target-setting.

What to do to achieve it

  1. Commit at board level and join.
  2. Analyse impacts and set targets.
  3. Integrate ESG into products, processes and risk.
  4. Report and, where required, obtain assurance.

Industries and market segments in scope

FinanceInsurance

How ESG360 can support

ESG360 supports signatory applications, impact analysis, target-setting and reporting.

Sustainable Finance & Investment ESGESG Strategy & AdvisoryReporting, Disclosure & Frameworks
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PCAF Standard

Accounting and reporting of financed, facilitated and insurance-associated emissions.

VoluntaryGlobal

Where and how it is applied

The Partnership for Carbon Accounting Financials Global GHG Accounting and Reporting Standard sets methods for measuring emissions associated with loans and investments by asset class (listed equity, corporate bonds, business loans, project finance, commercial real estate, mortgages, motor vehicle loans and sovereign debt), with a data quality score from 1 to 5. Companion standards cover facilitated emissions and insurance-associated emissions. It is used for net-zero targets, ISSB and ESRS disclosures.

What to do to achieve it

  1. Define the portfolio scope and asset classes.
  2. Collect client emissions and financial data or use proxies.
  3. Calculate attribution factors and financed emissions.
  4. Disclose with data quality scores and set improvement plans.

Industries and market segments in scope

FinanceInsurance

How ESG360 can support

ESG360 builds financed emissions calculations, data collection processes and reporting, and supports target-setting for portfolios.

Sustainable Finance & Investment ESGClimate, Carbon & DecarbonizationDigital ESG Assessment & Monitoring
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07

Nature, Water & Circular Economy

Frameworks for managing dependencies and impacts on nature, water resources, materials and waste.

Science Based Targets for Nature (SBTN)

Targets for freshwater, land, ocean and biodiversity.

VoluntaryGlobal

Where and how it is applied

The Science Based Targets Network provides methods for setting targets for nature using five steps: assess, interpret and prioritise, measure, set and disclose, act, and track. Initial guidance covers freshwater and land, with ocean and biodiversity methods under development. It builds on TNFD risk and dependency assessment.

What to do to achieve it

  1. Assess material pressures on nature across operations and value chain.
  2. Prioritise locations and commodities.
  3. Set context-based targets.
  4. Act through mitigation and restoration, and track results.

Industries and market segments in scope

Agriculture & FoodEnergy & UtilitiesOil & GasManufacturingRetail & ConsumerConstruction & InfrastructureTourism & HospitalityFinance

How ESG360 can support

ESG360 supports nature impact screening and target-setting alongside TNFD and ESRS E3 and E4 reporting.

ESG Assessment & Due DiligenceClimate, Carbon & DecarbonizationESG Strategy & Advisory
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AWS Standard & Water Stewardship

Site-level water stewardship certification.

CertifiableGlobal

Where and how it is applied

The Alliance for Water Stewardship Standard guides site-level management of water use, quality, governance and shared catchment risks through five steps: gather and understand, commit and plan, implement, evaluate, and communicate and disclose. Certification levels are Core, Gold and Platinum. ISO 14046 specifies water footprint methods. Water risk is central to ESRS E3 and CDP Water.

What to do to achieve it

  1. Map the catchment context and water risks.
  2. Set commitments and a stewardship plan.
  3. Implement actions on use, quality and collective governance.
  4. Evaluate performance and obtain certification.

Industries and market segments in scope

Agriculture & FoodManufacturingTourism & HospitalityEnergy & UtilitiesOil & GasHealthcare & PharmaceuticalsRetail & ConsumerConstruction & Infrastructure

How ESG360 can support

ESG360 conducts water risk assessments and stewardship plans and prepares sites for certification. Certification, verification or assurance is issued by an appropriately accredited body; ESG360 manages readiness and coordinates accredited partners within their scope of accreditation.

ESG Assessment & Due DiligenceESG Implementation & Transformation
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Circular Economy, Waste & Zero Waste

Circularity standards, extended producer responsibility and Türkiye’s Zero Waste scheme.

MandatoryTürkiye, EU and Global

Where and how it is applied

The ISO 59000 series sets a vocabulary, principles and measurement approach for circular economy. EU waste law and extended producer responsibility schemes assign producers responsibilities for packaging, electronics, batteries and other products. In Türkiye, the Zero Waste Regulation and Zero Waste Certificate encourage waste prevention, separation and recovery, and deposit return arrangements are being introduced for beverage packaging.

What to do to achieve it

  1. Map material flows and waste streams.
  2. Identify prevention, reuse and recycling opportunities.
  3. Meet producer responsibility registration and reporting duties.
  4. Measure circularity and set targets.
  5. Obtain the Zero Waste Certificate where applicable.

Industries and market segments in scope

ManufacturingRetail & ConsumerConstruction & InfrastructureTourism & HospitalityAgriculture & FoodHealthcare & PharmaceuticalsAutomotiveTelecommunicationsGovernments & Public Sector

How ESG360 can support

ESG360 assesses material flows, develops circularity strategies and supports regulatory registrations and reporting.

ESG Assessment & Due DiligenceESG Implementation & TransformationClimate, Carbon & Decarbonization
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08

Sector-Specific Schemes & Green Buildings

Requirements and schemes designed for particular industries, from shipping and aviation to mining, buildings, tourism, chemicals and textiles.

Maritime Decarbonisation Rules

IMO measures, EU ETS for shipping, FuelEU Maritime and finance principles.

MandatoryGlobal and EU

Where and how it is applied

The IMO Greenhouse Gas Strategy drives technical and operational measures including the Energy Efficiency Existing Ship Index (EEXI), Carbon Intensity Indicator (CII) ratings and the data collection system. A proposed IMO global net-zero framework has been delayed, so developments should be monitored. In the EU, shipping is included in the EU ETS from 2024 and FuelEU Maritime regulates the GHG intensity of fuels from 2025. The Poseidon Principles and Sea Cargo Charter align financing and chartering with decarbonisation.

What to do to achieve it

  1. Establish a fleet emissions baseline and compliance status.
  2. Assess EEXI and CII ratings and abatement options.
  3. Set up MRV processes for EU requirements.
  4. Plan fuel and technology transition and manage ETS exposure.
  5. Report to financiers and charterers.

Industries and market segments in scope

MarineTransportation & LogisticsInternational TradeEnergy & UtilitiesOil & GasFinanceInsurance

How ESG360 can support

ESG360 provides fleet-level decarbonisation assessments, compliance roadmaps and reporting for financiers and charterers.

Climate, Carbon & DecarbonizationESG Assessment & Due DiligenceSustainable Finance & Investment ESG
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Aviation: CORSIA, EU ETS & Sustainable Aviation Fuel

Carbon offsetting, trading and fuel mandates for aviation.

MandatoryGlobal and EU

Where and how it is applied

ICAO’s CORSIA requires airlines to monitor, report and offset growth in international emissions above baseline using eligible units, with participation phases starting in 2021 and mandatory phases from 2027. The EU ETS covers flights within the European Economic Area, and ReFuelEU Aviation requires rising shares of sustainable aviation fuel. Operators and suppliers in aerospace also face customer and ESG data requirements.

What to do to achieve it

  1. Confirm operator status and applicable schemes.
  2. Prepare monitoring plans and verified emissions reports.
  3. Purchase eligible units or allowances as required.
  4. Plan fuel and operational efficiency measures.

Industries and market segments in scope

Aeronautics & SpaceTransportation & LogisticsTourism & HospitalityInternational TradeEnergy & Utilities

How ESG360 can support

ESG360 supports compliance planning, emissions data systems and decarbonisation roadmaps for operators and aerospace supply chains.

Climate, Carbon & DecarbonizationESG Assessment & Due Diligence
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Oil, Gas & Mining Standards

Industry guidance on reporting, methane, tailings and responsible mining.

VoluntaryGlobal

Where and how it is applied

For oil and gas, IPIECA, API and IOGP issue sustainability reporting guidance, the OGMP 2.0 framework sets five levels of methane measurement and reporting, and the EU Methane Regulation (EU) 2024/1787 imposes monitoring, leak detection and import requirements. Mining companies use the ICMM Mining Principles, the Global Industry Standard on Tailings Management, Towards Sustainable Mining and IRMA assurance. Investors and lenders expect alignment.

What to do to achieve it

  1. Establish methane and emissions baselines and monitoring.
  2. Set up leak detection and repair programmes.
  3. Assess tailings and water management and community risks.
  4. Report using recognised guidance and obtain assurance.

Industries and market segments in scope

Oil & GasEnergy & UtilitiesConstruction & InfrastructureManufacturingInternational TradeFinance

How ESG360 can support

ESG360 helps extractive and energy companies with methane inventories, ESG reporting, community and environmental risk assessments and lender requirements.

Climate, Carbon & DecarbonizationESG Assessment & Due DiligenceReporting, Disclosure & Frameworks
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Green Buildings & Real Estate

Rating systems and regulations for buildings and portfolios.

CertifiableGlobal, EU and Türkiye

Where and how it is applied

LEED, BREEAM, DGNB and EDGE (IFC) certify buildings on energy, water, materials, health and sustainability criteria. The EU Energy Performance of Buildings Directive sets performance and renovation requirements, and Türkiye requires Energy Performance Certificates for buildings. Investors and lenders use GRESB and taxonomy criteria to assess portfolios.

What to do to achieve it

  1. Choose the appropriate system for the building type and market.
  2. Set targets at design and integrate them in specifications.
  3. Document performance during construction and operation.
  4. Complete certification by the scheme’s assessors.

Industries and market segments in scope

Construction & InfrastructureTourism & HospitalityRetail & ConsumerFinanceGovernments & Public SectorHealthcare & PharmaceuticalsTelecommunications

How ESG360 can support

ESG360 supports target setting, documentation and portfolio-level decarbonisation. Certification is awarded by the scheme owners and their accredited assessors. Certification, verification or assurance is issued by an appropriately accredited body; ESG360 manages readiness and coordinates accredited partners within their scope of accreditation.

Climate, Carbon & DecarbonizationESG Implementation & TransformationSustainable Finance & Investment ESG
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Sustainable Tourism Standards

GSTC criteria, ecolabels and Türkiye’s Sustainable Tourism Programme.

CertifiableGlobal and Türkiye

Where and how it is applied

The Global Sustainable Tourism Council Criteria are the global baseline for hotels, tour operators and destinations. They are the basis of recognised certification programmes, Green Key, Travelife and the EU Ecolabel for accommodation. In Türkiye, the Ministry of Culture and Tourism’s Sustainable Tourism Programme assesses facilities and destinations against criteria aligned with international practice.

What to do to achieve it

  1. Assess current performance against criteria.
  2. Implement energy, water, waste, community and procurement measures.
  3. Train staff and engage guests and suppliers.
  4. Complete certification by an accredited certification body.

Industries and market segments in scope

Tourism & HospitalityTransportation & LogisticsRetail & ConsumerAgriculture & Food

How ESG360 can support

ESG360 conducts readiness assessments, builds sustainability programmes and trains property teams. Certification, verification or assurance is issued by an appropriately accredited body; ESG360 manages readiness and coordinates accredited partners within their scope of accreditation.

ESG Implementation & TransformationTraining & Capability BuildingESG Assessment & Due Diligence
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Chemicals, Pharma & Textile Schemes

Responsible Care, TfS, PSCI, REACH, ZDHC and textile certifications.

VoluntaryGlobal and EU

Where and how it is applied

Chemical companies use Responsible Care and Together for Sustainability (TfS) assessments and audits; pharmaceutical firms use the Pharmaceutical Supply Chain Initiative principles; EU REACH and CLP regulate substances and classification; and textile supply chains use ZDHC (chemical management), OEKO-TEX, bluesign and GOTS. They are critical to Turkish textile, chemical and pharma exporters.

What to do to achieve it

  1. Identify scheme requirements demanded by customers.
  2. Assess chemical inventories and management systems.
  3. Close gaps and implement controls.
  4. Complete audits or assessments and certification.

Industries and market segments in scope

ManufacturingRetail & ConsumerHealthcare & PharmaceuticalsAutomotiveInternational TradeAgriculture & Food

How ESG360 can support

ESG360 prepares suppliers and manufacturers for scheme assessments, chemical management audits and customer requirements. Certification and testing are performed by accredited bodies and laboratories. Certification, verification or assurance is issued by an appropriately accredited body; ESG360 manages readiness and coordinates accredited partners within their scope of accreditation.

Supply Chain & Third-Party ESGESG Implementation & TransformationESG Assessment & Due Diligence
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09

ESG Ratings, Indices & Benchmarks

Third-party assessments used by investors, lenders and customers to compare organisations. They are not standards, but they strongly influence access to capital and supply chains.

ESG Ratings & Indices

MSCI, Sustainalytics, ISS ESG, S&P CSA, FTSE4Good and the BIST Sustainability Index.

BenchmarkGlobal and Türkiye

Where and how it is applied

Rating providers assess ESG performance using public disclosure, questionnaires and their own methodologies. Major providers include MSCI, Sustainalytics, ISS ESG, S&P Global (CSA and the Dow Jones Sustainability Indices), FTSE Russell (FTSE4Good) and LSEG. In Türkiye, the BIST Sustainability Index recognises listed companies. The EU ESG Ratings Regulation (EU) 2024/3005 introduces authorisation and transparency requirements for rating providers from July 2026.

What to do to achieve it

  1. Identify the ratings that matter to your investors and lenders.
  2. Review methodologies and your current scores and data.
  3. Close disclosure and policy gaps.
  4. Engage providers and correct data errors.
  5. Track improvement over time.

Industries and market segments in scope

All industries and market segments

How ESG360 can support

ESG360 benchmarks your profile against rating methodologies, closes disclosure and governance gaps and prepares questionnaire responses.

Reporting, Disclosure & FrameworksESG Strategy & AdvisoryDigital ESG Assessment & Monitoring
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EcoVadis, Higg Index & Supply Chain Platforms

Supplier ratings and platforms requested by global buyers.

BenchmarkGlobal

Where and how it is applied

EcoVadis assesses suppliers on environment, labour and human rights, ethics and sustainable procurement and awards medals; the Higg Index (Sustainable Apparel Coalition) measures facility and brand performance in apparel and footwear; Sedex and CDP Supply Chain are other platforms used by buyers. Scores influence tenders and supplier status.

What to do to achieve it

  1. Confirm which platform your customers use.
  2. Assemble policies, evidence and performance data.
  3. Complete the assessment and verification process.
  4. Implement the corrective action plan to improve the score.

Industries and market segments in scope

ManufacturingRetail & ConsumerAutomotiveInternational TradeHealthcare & PharmaceuticalsTelecommunicationsAgriculture & FoodConstruction & Infrastructure

How ESG360 can support

ESG360 prepares evidence, completes assessments and builds improvement plans that lift supplier scores and keep customers.

Supply Chain & Third-Party ESGReporting, Disclosure & FrameworksDigital ESG Assessment & Monitoring
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GRESB

Benchmark of real asset ESG performance.

BenchmarkGlobal

Where and how it is applied

GRESB provides annual ESG assessments and benchmarks for real estate, infrastructure and debt portfolios, used by institutional investors to engage with managers and assets. Scoring covers management, policies, risk assessment, stakeholder engagement, performance data and certifications.

What to do to achieve it

  1. Define the reporting entity and assets.
  2. Collect asset-level data on energy, emissions, water, waste and certifications.
  3. Submit the assessment.
  4. Use benchmark feedback to improve.

Industries and market segments in scope

Construction & InfrastructureFinanceEnergy & UtilitiesGovernments & Public SectorTourism & HospitalityTelecommunications

How ESG360 can support

ESG360 collects and validates asset data, prepares submissions and builds the improvement roadmap.

Sustainable Finance & Investment ESGReporting, Disclosure & FrameworksDigital ESG Assessment & Monitoring
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Industry guide

Where to start, by industry

For each industry, a short selection of the entries that most often matter first. Use “Show all” to filter the index to every entry that applies to that industry, including those that apply to all industries. This is a starting point, not a legal applicability test.

IndustryWhere to look firstAll entries
Energy & UtilitiesEU CSRD & ESRS, EU Taxonomy Regulation, EU CSDDD, Supply Chain Due Diligence & Forced Labour Laws, EU CBAM, IFRS S1 & S2 (ISSB Standards), TNFD Recommendations, RE100 & Renewable Electricity ClaimsShow all →
Oil & GasEU CSRD & ESRS, EU CSDDD, EU ETS & Other Carbon Pricing Systems, National Adoption of ISSB Standards, SPK Corporate Governance & Sustainability Principles, IFRS S1 & S2 (ISSB Standards), TNFD Recommendations, ISO 14001 Environmental Management SystemsShow all →
Construction & InfrastructureEU CSRD & ESRS, EU Taxonomy Regulation, EU CSDDD, EU CBAM, EU ETS & Other Carbon Pricing Systems, TNFD Recommendations, RE100 & Renewable Electricity Claims, Product Carbon Footprint, LCA & EPDsShow all →
ManufacturingEU CSRD & ESRS, EU Taxonomy Regulation, EU CSDDD, Supply Chain Due Diligence & Forced Labour Laws, EU Deforestation Regulation (EUDR), IFRS S1 & S2 (ISSB Standards), TNFD Recommendations, RE100 & Renewable Electricity ClaimsShow all →
Transportation & LogisticsEU CSRD & ESRS, EU Taxonomy Regulation, EU CSDDD, Supply Chain Due Diligence & Forced Labour Laws, EU Deforestation Regulation (EUDR), IFRS S1 & S2 (ISSB Standards), ISO 14001 Environmental Management Systems, ISO 45001 Occupational Health & SafetyShow all →
MarineEU ETS & Other Carbon Pricing Systems, Maritime Decarbonisation Rules, ISO 14001 Environmental Management Systems, ISO 45001 Occupational Health & Safety, Commodity & Product Certification SchemesShow all →
AutomotiveEU CSRD & ESRS, EU Taxonomy Regulation, EU CSDDD, Supply Chain Due Diligence & Forced Labour Laws, EU CBAM, IFRS S1 & S2 (ISSB Standards), Product Carbon Footprint, LCA & EPDs, ISO 14001 Environmental Management SystemsShow all →
Aeronautics & SpaceEU ETS & Other Carbon Pricing Systems, Türkiye Climate Law & National ETS, Responsible Minerals Sourcing, Aviation: CORSIA, EU ETS & Sustainable Aviation Fuel, ISO 14001 Environmental Management Systems, ISO 45001 Occupational Health & SafetyShow all →
Retail & ConsumerEU CSRD & ESRS, EU CSDDD, Supply Chain Due Diligence & Forced Labour Laws, EU Deforestation Regulation (EUDR), EU Product, Packaging & Green Claims Rules, IFRS S1 & S2 (ISSB Standards), TNFD Recommendations, RE100 & Renewable Electricity ClaimsShow all →
Tourism & HospitalityCircular Economy, Waste & Zero Waste, Aviation: CORSIA, EU ETS & Sustainable Aviation Fuel, TNFD Recommendations, RE100 & Renewable Electricity Claims, ISO 14001 Environmental Management SystemsShow all →
FinanceEU CSRD & ESRS, EU Taxonomy Regulation, EU SFDR, EU CSDDD, United States Climate Disclosure Rules, IFRS S1 & S2 (ISSB Standards), TNFD Recommendations, RE100 & Renewable Electricity ClaimsShow all →
InsuranceEU CSRD & ESRS, EU Taxonomy Regulation, EU SFDR, United States Climate Disclosure Rules, National Adoption of ISSB Standards, IFRS S1 & S2 (ISSB Standards), TNFD Recommendations, Green, Social & Sustainability-Linked Bond and Loan PrinciplesShow all →
TelecommunicationsEU CSRD & ESRS, EU Product, Packaging & Green Claims Rules, United States Climate Disclosure Rules, National Adoption of ISSB Standards, SPK Corporate Governance & Sustainability Principles, IFRS S1 & S2 (ISSB Standards), RE100 & Renewable Electricity Claims, Product Carbon Footprint, LCA & EPDsShow all →
Healthcare & PharmaceuticalsEU CSRD & ESRS, EU Product, Packaging & Green Claims Rules, SPK Corporate Governance & Sustainability Principles, Responsible Minerals Sourcing, Circular Economy, Waste & Zero Waste, RE100 & Renewable Electricity Claims, Product Carbon Footprint, LCA & EPDs, ISO 14001 Environmental Management SystemsShow all →
Agriculture & FoodEU CSRD & ESRS, EU Taxonomy Regulation, EU CSDDD, Supply Chain Due Diligence & Forced Labour Laws, EU Deforestation Regulation (EUDR), TNFD Recommendations, Product Carbon Footprint, LCA & EPDs, ISO 14001 Environmental Management SystemsShow all →
Governments & Public SectorEU Taxonomy Regulation, National Adoption of ISSB Standards, Türkiye Climate Law & National ETS, Circular Economy, Waste & Zero Waste, IFRS S1 & S2 (ISSB Standards), TNFD Recommendations, ISO 14001 Environmental Management SystemsShow all →
International TradeEU CSRD & ESRS, EU CSDDD, Supply Chain Due Diligence & Forced Labour Laws, EU Deforestation Regulation (EUDR), EU CBAM, ISO 20400 Sustainable Procurement, ISO 37001 & ISO 37301 (Anti-Bribery & Compliance), Social Compliance Schemes (SA8000, SMETA, amfori BSCI, RBA)Show all →
Important notice. Regulations and standards in this area change frequently, particularly the EU sustainability package (CSRD, CSDDD, EU Taxonomy, EUDR), CBAM implementation, ISSB adoption by national regulators and Turkish secondary legislation. This page is an informational overview, not legal advice, and entries should be checked against the current official text before decisions are made. Certification, verification and assurance are performed by independent, appropriately accredited or authorised bodies. ESG360 coordinates readiness, engagements and authorised partners within the scope of their accreditation or authorisation, and does not itself certify, accredit or assure.
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