The communiqué of the Capital Markets Board of Turkey, published in 2003 and revised in 2011, mandates companies listed on the Istanbul Stock Exchange to report in accordance with certain principles in their annual reports. The principles address, among others, human resources policy, responsibilities towards customers, suppliers and other stakeholders, code of ethics and social responsibility.
Industry sectors covered by the instrument
Organizations covered by the instrument
All listed companies
Type of instrument
Mandatory or voluntary
The geographical scope