Basic Content of Legislation on Corporate Sustainability Reporting Expertise

These Procedures and Principles were published in the October 1, 2025 issue of the Official Gazette, with the Decision of the Public Surveillance, Accounting and Auditing Standards Institution dated September 26, 2025. Here to access the Official Gazette publication click here.

The regulations that stand out in terms of purpose and scope are:

About Us Sustainability Definition of the title of "Corporate Sustainability Reporting Specialist" for persons who will be involved in the preparation of their reporting, education, licensing, examination, registration, suspension of license/postal provisions.
The Procedures and Principles aim to increase the reliability, quality and expert staff capacity of sustainability reporting processes.
As a basis, the Legislative Decree on the Organization and Duties of the Public Surveillance, Accounting and Auditing Standards Institution, published in 2025 in particular Sustainability Audit RegulationThe specific clauses of ' are referenced.

Important Arrangements and Conditions

Below are the key conditions, obligations and critical clauses that these Procedures and Principles bring:

Editing	Detail	Importance / Effect
Licensing Conditions	– Don't graduate at the minimum undergraduate level – Don't be successful in the designated exam – Specific work experience (8 months sustainability reporting experience) – Do not be convicted of certain crimes	These conditions indicate that not everyone will be able to receive the title, minimum qualifications must be provided.
Exam Layout & Modules	The exam consists of "Corporate Sustainability Reporting" and "Financial Reporting and Corporate Governance" modules; each module must score 60 and above.	An assessment covering both sustainability and financial/management dimensions; hence, the expertise should be multidisciplinary.
Experience Exemption Criteria	The experience requirement will not be sought in the following cases: 1) Taking part in the original team in the sustainability report audit of two different businesses; participating in at least 80% of the trainings 2) Don't teach about this subject in college, etc.	These exemptions provide flexibility in the process of training specialists and include experienced people.
License Renewal	Licensee must renew with their renewal training and exam every 3 years. Training is essential to include at least 10 hours of modules.	This provision aims to keep the expertise up to date.
Suspend / Cancel	If the license renewal requirement is not met, the license will be suspended. If it is not completed within 2 years, it will be cancelled. There is a possibility of cancellation in illegal behavior.	Providing discipline is a controlled mechanism brought in to reduce the risk of abuse.
Registration & Announcement	Licensee's information will be recorded on the electronic registry and accessible to the public. The registration number will be given.	With the principle of transparency, it becomes traceable who is a licensed expert.
Fees	Fees for transactions such as education, testing, registration will be determined by the Public Surveillance, Accounting and Auditing Standards Agency.	The determination and control of service costs will be in the public authority.

Assessment: Opportunities, risks, and what needs to be considered

Opportunities / Positive Directions

Professionalization & Specialization: The inclusion of "expert" people in corporate sustainability reporting processes will improve the quality of the report.
Reliability enhancement: Licensed experts will increase the capacity of reports to be more reliable, to reduce errors, to defend against auditing.
Market regulation: With this regulation, the air of "everyone is an expert" in this field will be reduced and a certain quality standard will be established.
Long-term compliance: Companies will see a process of realistic policy-steps, not just formality in sustainability reporting.

Risks and Challenges

Transition Process - Capacity Deficiency: The number of licensed specialists may initially be limited, unable to keep up with demands.
Cost Load: Education, testing, licensing processes will cost companies and individuals.
Adaptation Process & Adaptation: Companies will have to recognize this regulation, revise their processes; integration with existing report processes may arise.
Control & Control Mechanisms: Control mechanisms for risks such as procedural work of licensed experts, conflicts of interest must be strong.

Considerations to be considered in terms of Institutions/Companies

Quick Action Takeover: The institutions that will issue a sustainability report must quickly identify the expert need and closely monitor the licensing processes.
Internal Education and Human Resource Preparation: Potential expert candidates from current staff should be identified and prepared for training and exams.
Cost Calculation: The budget must be allocated for the education, exam, license renewal and compliance processes.
Corporate Process Revision: Current data collection, analysis, reporting processes must be reviewed, the role and mission definitions of experts must be renewed and clarified.
Compliance Tracking & Registry Tracking: Registration status, suspension or cancellation status of licensed experts should be monitored, internal risk management should be planned.
Counselling and External Service Use: In the first period, it may be necessary to obtain external expert or counseling support. However, this support must provide the requirement to become a "licensed person".