İş dünyası, sadece finansal raporların değil, çevresel ayak izinin de rekabetçiliği belirlediği yeni bir döneme girdi. Avrupa Birliği'nin (AB) Sınırda Karbon Düzenleme Mekanizması (CBAM), bu dönüşümün en güçlü enstrümanı olarak 1 Ocak 2026 itibarıyla "Kesin Rejim" dönemine resmen geçiş yaptı. Sistem Nasıl Bir Mantığa Bağlanıyor? (CBAM ve EU ETS İlişkisi) CBAM, AB’nin 2005’ten beri uyguladığı Emisyon Ticaret Sistemi’nin (EU ETS) sınır ötesi bir tamamlayıcısıdır. AB içerisin

The Corporate Sustainability Reporting Directive (CSRD) is a European Union regulation that significantly expands and strengthens sustainability reporting requirements for companies operating in or connected to the EU. It marks a shift from voluntary or high-level disclosures to standardised, assured, and decision-useful sustainability reporting . CSRD replaces the Non-Financial Reporting Directive (NFRD) and responds to growing expectations from investors, regulators, and

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