\n| Licensing Conditions<\/b><\/td>\n | \u2013 Don't graduate at the minimum undergraduate level <\/span>
\n<\/span>\u2013 Don't be successful in the designated exam <\/span>
\n<\/span>\u2013 Specific work experience (8 months sustainability reporting experience) <\/span>
\n<\/span>\u2013 Do not be convicted of certain crimes<\/span><\/td>\n | These conditions indicate that not everyone will be able to receive the title, minimum qualifications must be provided. <\/span><\/td>\n<\/tr>\n\n| Exam Layout & Modules<\/b><\/td>\n | The exam consists of \"Corporate Sustainability Reporting\" and \"Financial Reporting and Corporate Governance\" modules; each module must score 60 and above. <\/span><\/td>\n | An assessment covering both sustainability and financial\/management dimensions; hence, the expertise should be multidisciplinary.<\/span><\/td>\n<\/tr>\n\n| Experience Exemption Criteria<\/b><\/td>\n | The experience requirement will not be sought in the following cases: <\/span>
\n<\/span>1) Taking part in the original team in the sustainability report audit of two different businesses; participating in at least 80% of the trainings <\/span>
\n<\/span>2) Don't teach about this subject in college, etc. <\/span><\/td>\n | These exemptions provide flexibility in the process of training specialists and include experienced people.<\/span><\/td>\n<\/tr>\n\n| License Renewal<\/b><\/td>\n | Licensee must renew with their renewal training and exam every 3 years. Training is essential to include at least 10 hours of modules. <\/span><\/td>\n | This provision aims to keep the expertise up to date.<\/span><\/td>\n<\/tr>\n\n| Suspend \/ Cancel<\/b><\/td>\n | 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.<\/span><\/td>\n | Providing discipline is a controlled mechanism brought in to reduce the risk of abuse.<\/span><\/td>\n<\/tr>\n\n| Registration & Announcement<\/b><\/td>\n | Licensee's information will be recorded on the electronic registry and accessible to the public. The registration number will be given. <\/span><\/td>\n | With the principle of transparency, it becomes traceable who is a licensed expert.<\/span><\/td>\n<\/tr>\n\n| Fees<\/b><\/td>\n | Fees for transactions such as education, testing, registration will be determined by the Public Surveillance, Accounting and Auditing Standards Agency. <\/span><\/td>\n | The determination and control of service costs will be in the public authority.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nAssessment: Opportunities, risks, and what needs to be considered<\/h3>\nOpportunities \/ Positive Directions<\/h3>\n\n- Professionalization & Specialization<\/b>: The inclusion of \"expert\" people in corporate sustainability reporting processes will improve the quality of the report.<\/span><\/li>\n
- Reliability enhancement<\/b>: Licensed experts will increase the capacity of reports to be more reliable, to reduce errors, to defend against auditing.<\/span><\/li>\n
- Market regulation<\/b>: With this regulation, the air of \"everyone is an expert\" in this field will be reduced and a certain quality standard will be established.<\/span><\/li>\n
- Long-term compliance<\/b>: Companies will see a process of realistic policy-steps, not just formality in sustainability reporting.<\/span><\/li>\n<\/ul>\n
Risks and Challenges<\/h3>\n\n- Transition Process - Capacity Deficiency<\/b>: The number of licensed specialists may initially be limited, unable to keep up with demands.<\/span><\/li>\n
- Cost Load<\/b>: Education, testing, licensing processes will cost companies and individuals.<\/span><\/li>\n
- Adaptation Process & Adaptation<\/b>: Companies will have to recognize this regulation, revise their processes; integration with existing report processes may arise.<\/span><\/li>\n
- Control & Control Mechanisms<\/b>: Control mechanisms for risks such as procedural work of licensed experts, conflicts of interest must be strong.<\/span>
\n<\/span><\/li>\n<\/ul>\nConsiderations to be considered in terms of Institutions\/Companies<\/h3>\n\n- Quick Action Takeover<\/b>: The institutions that will issue a sustainability report must quickly identify the expert need and closely monitor the licensing processes.<\/span><\/li>\n
- Internal Education and Human Resource Preparation<\/b>: Potential expert candidates from current staff should be identified and prepared for training and exams.<\/span>
\n<\/span><\/li>\n- Cost Calculation<\/b>: The budget must be allocated for the education, exam, license renewal and compliance processes.<\/span>
\n<\/span><\/li>\n- Corporate Process Revision<\/b>: Current data collection, analysis, reporting processes must be reviewed, the role and mission definitions of experts must be renewed and clarified.<\/span>
\n<\/span><\/li>\n- Compliance Tracking & Registry Tracking<\/b>: Registration status, suspension or cancellation status of licensed experts should be monitored, internal risk management should be planned.<\/span>
\n<\/span><\/li>\n- Counselling and External Service Use<\/b>: 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\".<\/span> <\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"
Kurumsal S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Uzmanl\u0131\u011f\u0131na \u0130li\u015fkin Mevzuat\u0131n Temel \u0130\u00e7eri\u011fi Bu Usul ve Esaslar, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu\u2019nun 26 Eyl\u00fcl 2025 tarihli Karar\u0131 ile Resm\u00ee Gazete\u2019nin 1 Ekim 2025 say\u0131s\u0131nda yay\u0131mland\u0131. Resm\u00ee Gazete yay\u0131n\u0131na ula\u015fmak i\u00e7in buraya t\u0131klay\u0131n\u0131z. Ama\u00e7 ve kapsam a\u00e7\u0131s\u0131ndan \u00f6ne \u00e7\u0131kan d\u00fczenlemeler \u015funlard\u0131r: Kurumsal s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131n\u0131n haz\u0131rlanmas\u0131na dair s\u00fcre\u00e7lerde g\u00f6rev alacak ki\u015filer […]<\/p>\n","protected":false},"author":6,"featured_media":29052,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,10,108],"tags":[1765,1559,167,1315],"class_list":["post-29047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-genel","category-guncel","tag-kurumsal-surdurulebilirlik","tag-raporlama","tag-resmi-gazete","tag-surdurulebilirlik"],"_links":{"self":[{"href":"https:\/\/inovakademi.com\/en\/wp-json\/wp\/v2\/posts\/29047","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/inovakademi.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/inovakademi.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/inovakademi.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/inovakademi.com\/en\/wp-json\/wp\/v2\/comments?post=29047"}],"version-history":[{"count":5,"href":"https:\/\/inovakademi.com\/en\/wp-json\/wp\/v2\/posts\/29047\/revisions"}],"predecessor-version":[{"id":29049,"href":"https:\/\/inovakademi.com\/en\/wp-json\/wp\/v2\/posts\/29047\/revisions\/29049"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/inovakademi.com\/en\/wp-json\/wp\/v2\/media\/29052"}],"wp:attachment":[{"href":"https:\/\/inovakademi.com\/en\/wp-json\/wp\/v2\/media?parent=29047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/inovakademi.com\/en\/wp-json\/wp\/v2\/categories?post=29047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/inovakademi.com\/en\/wp-json\/wp\/v2\/tags?post=29047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} | | | | | | |