Özet:

The accuracy of information presented in corporate reports (financial and non-financial reports) by an independent organization will be examined and guaranteed to increase the availability and confidence of such information in decision making. There are standardized independent audit services that are internationally accepted for the financial information provided. In recent years, standards that can also provide security services for non-financial information have begun to be prepared. The most well-known of these standards are the standards prepared by the International Independent Audit and Security Audit Standards Board (IAASB). One of the specific standards prepared by the Board is the ISAE 3410 "Security Audit Standard for Sera Gas Statements". In this study, the warranty standard for greenhouse gas declarations (ISAE 3410) was explained and the non-financial reports of the enterprises listed in the Borsa Istanbul Sustainability Index were measured the warranty standards for greenhouse gas ISAE 3410. From the non-financial reports obtained during the measurement (sustainability reports and integrated reports) information on the content analysis method was collected and analyzed by frequency distribution. When the results of the study were evaluated in general, it was found that had high declarations on greenhouse gas statements and had awareness of the ISAE 3410 greenhouse gas security standard.

Özet:

The review and assurance of the accuracy of the information presented in corporate reports (financial and non-financial reports) by an independent organization will increase the usability and confidence of this information in decision-making. Internationally accepted standardized independent auditing services are available for the financial information provided. In recent years, standards have been started to provide assurance services for non-financial information. The best known of these standards are those prepared by the International Standards on Auditing and Assurance Standards (IAASB). One of the specific standards prepared by the Board is ISAE 3410 Assurance Audit Standard for Greenhouse Gas Declarations”. In this study, the assurance standard (ISAE 3410) regarding the greenhouse gas declarations within the scope of assurance audit standards is explained and the explanations of ISAE 3410 greenhouse gas assurance standard in the non-financial reports submitted by the companies included in the Borsa İstanbul Sustainability Index were measured. During the measurement relevant information was collected from non-financial reports (sustainability reports and integrated reports) using content analysis method and these data analyzed by frequency distribution. When the result of the research is evaluated in general; It is observed that the companies have a high level of disclosure about greenhouse gas declarations and that they have awareness about ISAE 3410 greenhouse gas assurance standard.

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