01Identifying obligations and corporate governance
Mandatory rules the business is subject to, its voluntary commitments and the contractual obligations it has assumed toward customers or financial institutions are separated out. Board and manager responsibilities, the internal allocation of duties, approval mechanisms, policy documents and the record-keeping system are reviewed. The work is turned into a legal compliance plan specific to the business’s activities.
02Legal review of TSRS and sustainability disclosures
Whether the business falls within the scope of the Turkish Sustainability Reporting Standards (TSRS) is assessed on the basis of the decisions of the Public Oversight, Accounting and Auditing Standards Authority (KGK) for the relevant period and the exemptions. Legal statements, governance disclosures, risk statements and public commitments used in reports are reviewed. The legal framework for data ownership, report approval, responsibility and assurance audit contracts is arranged.
03Climate Law and carbon markets
The applicability to the business of the permit, notification, audit and carbon market obligations connected with Climate Law No. 7552 is assessed. For the Emissions Trading System, the entry-into-force and transitional provisions are the basis. In carbon credit and similar transactions, title, verification, registration, transfer, double use and contractual liability are reviewed.
04Carbon Border Adjustment Mechanism and exports
The effects of the European Union Carbon Border Adjustment Mechanism (CBAM) on producers and exporters in Türkiye are assessed. Data sharing between importer and producer, the submission of documents, verification, the allocation of costs and compensation provisions are reviewed. The product code, trade model and exceptions are addressed on the basis of the specific transaction.
05Supply chain and sustainability contracts
Supplier codes of conduct, environmental and social commitments, audit rights, information requests, corrective action, suspension of the contract and termination provisions are drafted or reviewed. Risks such as a supplier taking on unlimited liability for matters it cannot actually control, being bound to vague standards, or sharing trade secrets without protection are assessed.
06ESG review in investments and corporate transactions
In company acquisitions, share transfers, mergers and investment processes, environmental permits, employee relations, significant disputes, sustainability commitments and financing conditions are subject to legal review. Findings are linked to representations and warranties, closing conditions, price arrangements and indemnification obligations. Where a technical environmental review is needed, coordination is established with the relevant expert.
07Environmental claims and greenwashing risks
The basis and scope of claims such as eco-friendly, carbon neutral, recyclable or sustainable used on products, packaging, websites and in advertising are reviewed. Clarity, verifiability and the avoidance of misleading consumers are assessed within the framework of the Ministry of Trade regulations. Legal support is provided in Advertising Board reviews and in disputes over commercial reputation and unfair competition.
08Green finance and sustainability-linked transactions
The purpose of use, performance indicators, reporting, verification, interest or cost adjustments and consequences of breach in financing agreements are reviewed. The legal conditions of green, sustainable and social capital market instruments and of sustainability-linked instruments are separated out. Statements on taxonomy alignment are assessed on the basis of rules that are actually applicable and verifiable documents.
09Circular economy and product liability
The legal obligations in waste, packaging, recovery, product lifespan and reuse processes are assessed. Liability among manufacturers, suppliers and service providers is reviewed together with product safety, environmental permits and consumer law. Technical conformity and certification matters are linked to the work of competent experts.
10Employee rights and social compliance
Occupational health and safety, the prohibition of discrimination, working conditions, subcontractor relations and social commitments in the supply chain are reviewed from a legal standpoint. The consistency of the business’s policies with employment contracts and practice is assessed. In reporting and complaint mechanisms, employee rights, personal data and confidentiality are considered together.
11ESG data and internal reviews
The collection, storage and sharing of employee, supplier and customer data for sustainability purposes are reviewed. Personal data protection, trade secrets, cross-border data transfers and access authorizations in internal reviews are assessed. The need for reporting is not accepted as a general authority to collect or share every item of data without limit.
12Follow-up of audits and disputes
Administrative audits, requests for information and documents, sanction decisions, breaches of contract and compensation claims are reviewed. Depending on the nature of the transaction, administrative applications, lawsuits, interim injunctions or a stay of execution are assessed. The date of notification, the competent authority and special application deadlines are determined at the start of the file.