Amir Amel-Zadeh (University of Oxford), Thomas Bourveau (University of Oxford), Furkan Cetin (LSE) and Jeroen Koenraadt (LSE) have published a study on the first year of mandatory reporting under the ISSB-aligned Turkish Sustainability Reporting Standards.
They found a “high degree of formal compliance with the new standards” but divergences on several areas – including materiality assessments, climate scenarios, emissions measurement boundaries and carbon emission reduction plans.
“These differences arise due to the flexibility offered by the standards. Our findings raise questions about the extent to which flexibility in ISSB standards may limit cross-firm comparability, at least in early adoption periods,” the study reads.