Türkiye has a strong regulatory framework for corporate governance overseen by the Capital Markets Board of Türkiye. Disclosure to the market by listed companies is mandatory for certain corporate governance principles while an explanation is required for non-mandatory areas. International standards for accounting and auditing are in place.

MKK's Public Disclosure Platform (PDP), is an electronic system through which electronically signed notifications required by the capital markets and Borsa Istanbul regulations are publicly disclosed. The system provides an access to reliable, accurate, instantaneous, consistent and comprehensive information over the World Wide Web simultaneously and at low costs. In addition to Borsa Istanbul companies and ETFs, investment firms, portfolio management companies, mutual funds, pension funds, real estate funds, venture capital investment funds and foreign funds may also submit notifications to PDP. Independent audit companies, on the other hand, send the electronically signed financial statements for which independent audit is required, to the relevant company electronically in order to be announced to the public.

Investors have the following rights, among others according to the relevant regulation:

• Obtaining and examining information (i.e. requesting special audit)
• Attending general assembly meetings
• Voting rights
• Minority rights
• Dividend rights
• Rights issues
• Bonus rights

Sustainability or environmental, social and governance (ESG) risk is critically important for all entities in capital markets. Increased sensitivity and expectations of investors have been helpful in facilitating ESG reporting. In Türkiye, in addition to the corporate governance principles, it is mandatory for publicly listed companies to explain whether they comply with sustainability principles and if not explain implications in terms of environmental and social risk management. Borsa Istanbul Sustainability Indices provide investors with a helpful tool in facilitating sustainability investments. Borsa Istanbul also calculates Participation Sustainability Index for investors who want to invest both on the themes of participation and sustainability. BIST Sustainability 25 Index Futures have been launched in January 2023.

For further details about main Sustainability Indices, please visit Borsa İstanbul website.

For further details about Participation Sustainability Index, please visit Borsa İstanbul website.

For further details about BIST Sustainability 25 Index Futures, please visit Borsa İstanbul website.