What happened
SKD Türkiye and PwC Türkiye have released the 2025 results of Reporting Matters Türkiye, their ninth assessment of corporate sustainability reporting. The exercise examined sustainability, integrated and integrated annual reports produced by 84 SKD Türkiye member companies for the 2024 reporting period.
Overall reporting performance reached 70%. The proportion of companies using independent external assurance for sustainability reporting rose to 71%, from 48% in the previous year. However, external assurance remained among the three lowest-scoring areas, with a score of 36.6 points, suggesting that uptake has expanded faster than the breadth and quality of assurance work.
Nature and biodiversity featured directly in the reports of 83% of companies, compared with 64% a year earlier. Yet 50% connected these disclosures systematically with frameworks including TNFD, GRI 101 Biodiversity or ESRS E4.
The use of double materiality, which considers both sustainability impacts on a company and the company’s impacts on society and the environment, increased from 15% to 60% over three years.
Why it matters
For companies in Türkiye, the findings point to a shift from publishing sustainability information towards making it more dependable and usable. Independent assurance can strengthen confidence in reported information, but the assessment indicates that companies still need to improve its scope and depth.
Nature disclosures are becoming more common, but companies seeking comparable reporting will need to connect their operations, ecosystem impacts and dependencies with measurable information and time-bound targets. The limited use of recognised biodiversity frameworks indicates a remaining gap in this work.
The assessment also found stronger performance in aligning reports with priority sustainability topics, defining reporting boundaries, addressing value-chain issues and making reports accessible. Areas still requiring development include how companies identify priorities and translate them into measurable, dated targets.
Background
Reporting Matters Türkiye has been prepared by SKD Türkiye and its project partner PwC Türkiye since 2017. The 2025 edition was produced with the World Business Council for Sustainable Development, SKD Türkiye’s umbrella organisation, and methodology partner Radley Yeldar.
What's next
The assessment points to further work on robust data, deeper materiality analysis, and more systematic nature reporting. It also identifies a need for companies to use sustainability information more effectively in decision-making and to link reporting more closely to business models, operations and governance processes.
