Güneş & Güneş · Legal services
Legal advice and dispute follow-up for environmental and social obligations, corporate governance, sustainability reporting and carbon regulation.
ESG is an assessment framework that addresses environmental, social and corporate governance issues together. A business’s impact on the environment matters as much as its relations with employees, its supply chain, its management decisions and the information it discloses to the public. Legal work begins by identifying the specific obligations in these areas and turning them into a workable operating arrangement.
Güneş & Güneş Law Firm assesses, from a legal standpoint, businesses’ compliance with legislation, contractual commitments, corporate decisions and disputes in sustainability and green transition processes. Not every business is subject to the same reporting or carbon obligations. The activity, company status, reporting period, financing conditions and the export market are reviewed together.
Legal advice does not replace a carbon footprint calculation, engineering measurement, certification or independent assurance audit. The results of such work are brought into the legal process through a division of tasks with the relevant experts.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
The source of a sustainability requirement determines its legal consequence. Obligations of different natures may appear within the same document.
| Source of the obligation | Legal assessment |
|---|---|
| Legislation and regulatory decision | Scope, effective date, transitional provisions, competent authority and sanction are determined separately. The existence of a reporting standard does not mean that every company is necessarily subject to that standard. |
| Customer or financing agreement | Even where legislation does not directly impose a requirement, a signed contract may create document, data or performance obligations. The extent of the commitment and the consequences of breach are reviewed. |
| Voluntary public statement | Voluntary disclosures may also have legal consequences in terms of advertising, unfair competition, contracts and public disclosure. The basis and limits of the statement should be explained. |
| Technical measurement and assurance | A technical report, a certificate and an assurance audit serve different functions. None of them alone shows that all legal obligations have been fulfilled. |
For the Turkish Sustainability Reporting Standards, the nature of the business, the relevant reporting period and the scope of application determined by the KGK are reviewed together. Because thresholds, businesses excluded from scope and transitional exemptions can change, the assessment made for the previous year is not automatically carried over to the following year. TSRS 1 governs general sustainability disclosures, and TSRS 2 governs climate-related disclosures.
The legal review covers the application of the scope decision to the business, the consistency between disclosures and company records, the allocation of responsibility and contracts relating to reporting. Financial reporting, emissions calculation and independent assurance audit are subject to their own expertise and authorization rules.
The definitive application period of the EU CBAM began on January 1, 2026. The obligation of the EU importer or the relevant representative within the scope of the regulation must be distinguished from the data-provision and contractual responsibility of the producer in Türkiye. The same conclusion cannot be drawn for every export without reviewing the product covered, the quantity exemption, country conditions and the relevant implementing provisions.
The export contract should clearly regulate which data will be submitted, on what date and by what method, the verification costs, the loss arising from incorrect data, and who will bear the carbon cost. Legal work in Türkiye is coordinated, where necessary, with authorized counsel and a customs expert in the EU. Transactions that require authority to represent in the EU are carried out by a professional authorized in the relevant country.
The company’s activity, facilities, countries it trades with, financing relationships and existing sustainability work are reviewed. If there is an urgent letter from an authority, a contract timetable or a litigation deadline, it is prioritized.
Legislation, customer requests, financing provisions and voluntary disclosures are recorded separately. Missing documents, contradictory statements, unclear responsibility and authority problems are identified.
Contracts, internal policies, and decision and information texts are prepared. The division of tasks between the legal scope and the work of the technical consultant, the financial advisor and the auditor is clarified.
The reporting and contract timetable, changing rules and identified deficiencies are monitored. When an audit or dispute arises, applications and representation are carried out within the agreed scope.
Güneş & Güneş Law Firm was founded in Kemer on 18 March 1999. From its base in Antalya since 2007, it assesses the legal needs of businesses in different sectors, including tourism, industry, energy, agriculture, real estate and foreign trade. Transactions in different parts of Türkiye are followed in accordance with the rules on jurisdiction and authority. Communication in Turkish, English, German and Russian supports the coordination of documents and processes with foreign business counterparts, buyers and advisors.
It is not necessary to send the entire company archive at the first meeting. Once the purpose of the work and the existing obligations have been identified, the relevant documents are requested.
The scope of mandatory reporting and commercial need are not the same. Even if a small business does not directly fall within the scope of reporting, it may face document and compliance requests because of its customers’ supply conditions, a bank agreement or an export relationship. Which obligation actually applies to the business should be reviewed.
No. Environmental permits relate to the legal conditions of particular activities. Employee rights, management decisions, data sharing, advertising statements and contractual commitments are assessed separately. Likewise, having prepared an ESG report does not replace a missing license or permit.
No. Voluntary offsetting is not the same as a mandatory emission or allowance obligation. The nature of the credit, the purposes for which it may be used, and the registration and verification conditions are reviewed. A purchase does not by itself justify using carbon neutral or similar advertising claims about a product without limit.
Our service covers legal assessment, contracts, compliance and representation. The work required for technical calculation, financial reporting and independent assurance audit is carried out by the relevant expert or authorized body. Coordination can be established between these persons and the legal process.
First, the basis of the request, its measurability, the company’s ability to provide data and the liability provisions should be reviewed. Open-ended compensation, unlimited audit, vague standards or one-sided termination provisions can place significant risks on the commercial relationship. The necessary changes are prepared on the specific contract.
The whole letter, its attachments and the notification record should be assessed together. Deadlines for a response, an objection and a lawsuit may not be the same. Existing documents should be preserved, and no response should be given with data or commitments whose accuracy has not been reviewed. The route of application and, if needed, interim legal protection are determined according to the file.
The following official sources were used as the basis in preparing this page. Source check: . Scope, calls and application conditions that may change are reassessed on the date of the transaction.
Stating in your consultation request your field of activity, the request made of you and, if any, the letter from the authority or customer that contains a deadline helps us determine the scope of the legal review.
Monday – Friday, 09:00 - 18:00
The information and documents you share are kept confidential within the framework of the attorney’s duty of professional secrecy and the rules on the protection of personal data; they are used only for legal assessment, responding to your request and carrying out the agreed legal service. A short description of the matter is enough in the first contact. Documents containing identity, health, employee and trade secret information should be shared through a secure channel after the need has been determined. Review the contact privacy notice.
In the initial assessment, the stage of the transaction or dispute, the deadlines, the documents needed and the legal service requested are determined. The engagement is accepted upon the conflict-of-interest check and the agreement on the scope of services. Attorney’s fees, court fees and expenses such as technical experts, audits and translation are assessed separately.
For transactions that require representation, the power of attorney and the authorizations in the relevant systems are determined. Developments and options are communicated to the client through the agreed channel. Technical measurement, financial certification and independent assurance audit are carried out under the responsibility of experts with the relevant competence or authority.
This page is intended as general legal information and an explanation of the scope of services. The route of application, deadlines and obligations are determined according to the documents of the specific case and the regulations to be applied. A consultation request does not establish an attorney-client relationship and does not suspend statutory deadlines.