Sayfa 1548KAYNAKÇA
Accountancy Europe: Sustainability Assurance under the CSRD, Key Matters to Respond to the Upcoming CSRD Requirements, Discussion Paper, 2022, https://accountancyeurope.eu/publications/sustainability-assurance-under-the-csrd/.
Ahern, Deirdre: “Turning Up the Heat? EU Sustainability Goals and the Role of Reporting under the Non-Financial Reporting Directive”, European Company and Financial Law Review 2016, Vol. 13, No. 4, s. 599-630.
Aydoğan, Gökhan/ Ertugay, Emrah: “Güvence Denetimi ve Hukuki Altyapısı”, Ankara Üniversitesi SBF Dergisi 2024, C. 79, S. 2, s. 223- 250.
Baumüller, Josef/ Grbenic, Stefan O.: “Moving From Non-Financial To Sustainability Reporting: Analyzing The EU Commission’s Proposal For A Corporate Sustainability Reporting Directive (CSRD)”, Facta Universitatis, Series: Economics and Organization 2021, Vol. 18, No. 4, s. 369- 381.
Baumüller, Josef/ Sopp, Karina: “Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications”, Journal of Applied Accounting Research 2022, Vol. 23, No. 1, s. 8-28.
Borsa İstanbul, https://borsaistanbul.com/tr/sayfa/165/bist-surdurulebilirlik-endeksleri.
Borsa İstanbul, https://borsaistanbul.com/tr/sayfa/84/surdurulebilirlik-platformu.
Borsa İstanbul, https://www.borsaistanbul.com/tr/duyuru/269/pay-piyasasi-yeni-pazar-yapisinda-uygulanacak-degerlendirme-kriterleri-ve-islem-esaslari.
Borsa İstanbul, https://www.borsaistanbul.com/files/borsa-istanbul-as-pay-piyasasi-yonergesi.pdf.
Buhmann, Karin: “Neglegting the Proactive Aspect of Human Rights Due Diligence? A Critical Appraisal of the EU’s Non-Financial Reporting Directive as a Pillar One Avenue for Promoting Pillar Two Action”, Business Human Rights Journal 2018, Vol. 3, No. 1, s. 23-45.
Carrots & Sticks: Sustainability Reporting Policy: Global trends in disclosure as the ESG agenda goes mainstream, 2020, https://www.carrotsandsticks.net/media/zirbzabv/carrots-and-sticks-2020-june2020.pdf.
Sayfa 1549
Carrots & Sticks: Beyond Disclosure in ESG and Sustainability Policy, 2023, https://www.carrotsandsticks.net/media/owwlefxh/2023-report-carrots-sticks.pdf.
Carrots & Sticks: Global Trends in Sustainability Reporting Regulation and Policy, 2016, https://assets.kpmg.com/content/dam/kpmg/pdf/2016/05/carrots-and-sticks-may-2016.pdf.
Carrots and Sticks for Starters: Current trends and approaches in Voluntary and Mandatory Standards for Sustainability Reporting, 2006, https://www.carrotsandsticks.net/media/ey3jsm5o/carrots-sticks-2006.pdf.
Carrots and Sticks: Promoting Transparency and Sustainability, 2010, https://www.carrotsandsticks.net/media/zqthaaim/carrots-sticks-2010.pdf.
Carrots and Sticks: Sustainability Reporting Policies Worlwide- Today’s Best Practices Tomorrow’s Trends, 2013, https://www.carrotsandsticks.net/media/4ldnklxn/carrots-sticks-2013.pdf.
Eickenjäger, Sebastian: Non-Financial Reporting for Business Enterprises: An Effective Tool to Address Human Rights Violations?, Contested Regime Collisions: Norm Fragmentation in World Society, Cambridge 2016, s. 226–252.
Faure, Michael/ Shen, Yayun: Environmental Liability as a Tool to Promote Sustainability, Sustainability and Private Law, Akkermans, Bram/ van Dijck, Gijs (editörler), 2020, s. 79-115.
Financial Reporting Council: https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/uk-corporate-governance-code/#comply-or-explain.
Fox, Tom/ Ward, Halina/ Howard, Bruce: Public Sector Roles in Strengthening Corporate Social Responsibility: A Baseline Study, Washington DC 2002.
Gal, Graham/ Akışık, Orhan/ Wooldrigde, William: Sustainability and Social Responsibility: Regulation and Reporting, Gal, Graham/ Akışık, Orhan/Wooldridge, Willian (editörler), Springer 2018.
Türkiye Odalar ve Borsalar Birliği, Gerekçe, Karşılaştırmalı Maddeler, Komisyon Raporları, Önergeler ve Karşılaştırmalı Tabloları ile Türk Ticaret Kanunu, https://www.tobb.org.tr/Documents/yayinlar/kanun-mevzuat-yonetmelik/turk_tic_kan_kitap_cilt_01.pdf.
Sayfa 1550
Gunningham, Neil/ Sinclair, Darren: Designing Smart Regulation, Regulatory Theory, https://www.researchgate.net/publication/314247930_Smart_regulation, s. 133- 148.
Gutterman, Alan S.: Sustainability and Corporate Governance A Guide to Law and Practice, New York 2021.
Hąbek, Patrycja/ Wolniak, Radoslaw: “Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states”, Quality and Quantity 2016, Vol. 50, No. 1, s. 399–420.
Haji, Abdifatah Ahmed/ Coram, Paul/ Troshani, Indrit: “Consequences of CSR Reporting Regulations Worldwide: A Review and Research Agenda”, Accounting, Auditing & Accountability Journal 2023, Vol. 36, No. 1, s. 177–208.
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