KAP ***OYAKC*** OYAK ÇİMENTO FABRİKALARI A.Ş. (TSRS Uyumlu Sürdürülebilirlik Raporu)

***OYAKC*** OYAK ÇİMENTO FABRİKALARI A.Ş. (TSRS Uyumlu Sürdürülebilirlik Raporu)

TSRS Uyumlu Sürdürülebilirlik Raporu
İlgili Şirketler
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İlgili Fonlar
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TSRS Uyumlu Sürdürülebilirlik Raporu
Bildirim İçeriği
Yapılan Açıklama Güncelleme mi?
Hayır (No)
Yapılan Açıklama Düzeltme mi?
Hayır (No)
Konuya İlişkin Daha Önce Yapılan Açıklamanın Tarihi
-
Açıklama
Şirketimizin 2025 yılına ilişkin TSRS Uyumlu Sürdürülebilirlik Raporu ekte yer almaktadır.
Şirket Beyanı
OYAK ÇİMENTO FABRİKALARI A.Ş.
2025
Güney Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş. (EY)
The sustainability disclosures are based on the same reporting period as the 12-month consolidated financial statements of OYAK Çimento and its subsidiaries, covering the period from 1 January 2025 to 31 December 2025. The disclosures have been prepared using data and assumptions aligned with the consolidation principles under TFRS and in compliance with TMS. The Company focuses on climate-related risks and opportunities by applying the transitional reliefs under TSRS 1 E5 and E6(b) and does not disclose Scope 3 emissions in its second reporting year. For consistency with the financial statements, all information is presented in TRY unless otherwise stated.
Not reported by the Company.
OYAK Çimento and its subsidiaries operate in the production and sale of cement, clinker and ready-mix concrete, as well as in mining and Research-Development and software activities.
In the first year of application, disclosure limited to information on climate-related risks and opportunities, with an exemption from the disclosure of Scope 3 greenhouse gas emissions.
WRI Aqueduct Global Water Tool, IPCC RCP 2.6 and RCP 8.5 projections, SBTi Corporate Net-Zero Standard, IEA Net Zero Emissions by 2050, IPCC 1.5°C scenario, NGFS (Network for Greening the Financial System) scenarios, Türkiye's 2023 Nationally Determined Contribution (NDC).
TSRS 1 and TSRS 2 standards issued by the Public Oversight Accounting and Auditing Standards Authority of Türkiye (KGK); TSRS 2 Sector-Based Implementation Guidance, Volume 8 – Construction Materials; Sustainability Accounting Standards Board (SASB) Standards; the Task Force on Climate-related Financial Disclosures (TCFD) framework; the Intergovernmental Panel on Climate Change (IPCC) RCP 2.6 and RCP 8.5 scenarios and the Sixth Assessment Report (AR6); the IPCC 1.5°C pathway; the Greenhouse Gas (GHG) Protocol Corporate Accounting and Reporting Standard; the International Energy Agency (IEA) NZE and APS scenarios; and guidance issued by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).
8.865.709
Gross greenhouse gas emissions calculated in tCO²e for the reporting period include only Scope 1 and Scope 2 emissions and cover emissions arising from the consolidated operations of OYAK Çimento and its subsidiaries. Emission calculations are carried out based on the operational control approach and encompass consolidated subsidiaries. OYAK Çimento calculates its Scope 1 emissions in accordance with the Greenhouse Gas Protocol: Corporate Accounting and Reporting Standard (2004), applying the operational control approach. DEFRA 2025 and IPCC 2006 emission factors from the Sixth Assessment Report (AR6) are used in the calculations.
576.936
Gross greenhouse gas emissions calculated in tCO²e for the reporting period include only Scope 1 and Scope 2 emissions and cover emissions arising from the consolidated operations of OYAK Çimento and its subsidiaries. Emission calculations are carried out based on the operational control approach and encompass consolidated subsidiaries. OYAK Çimento calculates its Scope 2 emissions in accordance with the Greenhouse Gas Protocol: Corporate Accounting and Reporting Standard (2004), applying the operational control approach. The calculations are based on the "Türkiye Electricity Generation and Electricity Consumption Point Emission Factors Information Form" published in 2025 by the Ministry of Energy and Natural Resources of the Republic of Türkiye. Emissions are reported using both the location-based and the market-based methods.
The Company has not reported this information by applying the exemption
.The Company has not reported this information by applying the exemption
Not reported by the Company.
Not reported by the Company.
Not reported by the Company.
Not reported by the Company.
Not reported by the Company.
Not reported by the Company.
3.490.000.000
In determining the internal carbon price, the IEA NZE and APS scenarios are taken as reference. Under the IEA NZE scenario, a carbon price of USD 140 for 2030 and USD 250 for 2050 is projected. The scope of application includes CAPEX evaluations for new investment projects, energy efficiency assessments, comparative analyses of low-carbon technology investments, and stress testing of transition risks.
10,48
In the analysis of physical risks, the WRI Aqueduct Global Water Tool was integrated to assess water stress, drought, and water access constraints; under IPCC projections, the RCP 2.6 (low-emission) and RCP 8.5 (high-emission) scenarios were applied. Based on these analyses, additional water costs and revenue losses arising from business interruptions were assessed for the years 2030, 2035, and 2050. For the analysis of transition risks, the IEA Net Zero Emissions by 2050, IPCC 1.5°C, NGFS Phase 5, and Türkiye's 2023 Nationally Determined Contribution (NDC) scenarios were adopted in alignment with the SBTi Corporate Net-Zero Standard. In the short term, the cost impacts of EU ETS Phase IV and CBAM regulations were assessed; in the medium term, carbon price increases and market shocks were analyzed; and in the long term, low-carbon production requirements were evaluated and integrated into strategic planning processes.
The Company has not reported this information by applying the exemption
http://www.kap.org.tr/Bildirim/1563043