{"id":4482,"date":"2024-04-02T20:46:49","date_gmt":"2024-04-02T20:46:49","guid":{"rendered":"https:\/\/bhrtr.org\/?p=4482"},"modified":"2024-04-02T20:59:06","modified_gmt":"2024-04-02T20:59:06","slug":"5-adimda-avrupa-birligi-kurumsal-surdurulebilirlik-durum-tespiti-direktifi","status":"publish","type":"post","link":"https:\/\/bhrtr.org\/tr\/2024\/04\/02\/5-adimda-avrupa-birligi-kurumsal-surdurulebilirlik-durum-tespiti-direktifi\/","title":{"rendered":"5 Ad\u0131mda Avrupa Birli\u011fi Kurumsal S\u00fcrd\u00fcr\u00fclebilirlik Durum Tespiti Direktifi"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][image_with_animation image_url=”4496″ image_size=”full” animation_type=”entrance” animation=”None” animation_movement_type=”transform_y” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default” img_link=”https:\/\/bhrtr.org\/wp-content\/uploads\/2024\/04\/CSDDD-Post.pdf”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text text_direction=”default”]15 Mart 2024 tarihinde Avrupa Birli\u011fi (<\/span>AB<\/span><\/strong>) \u00dcye Devletleri taraf\u0131ndan onaylanan<\/span> AB Kurumsal S\u00fcrd\u00fcr\u00fclebilirlik Durum Tespiti Direktifi<\/span> (<\/span>Corporate Sustainability Due Diligence Directive <\/span>– <\/span>CSDDD<\/span><\/strong>), belli bir \u00f6l\u00e7e\u011fin \u00fczerindeki AB merkezli veya AB pazar\u0131nda faaliyet g\u00f6steren \u015firketlerin, k\u00fcresel de\u011fer zincirlerinin belirli kademelerinde y\u00fcr\u00fct\u00fclen faaliyetler sonucu ortaya \u00e7\u0131kan insan haklar\u0131 ve \u00e7evre \u00fczerindeki olumsuz etkiler \u00fczerinde insan haklar\u0131 ve \u00e7evresel durum tespiti (<\/span>human rights and environmental due diligence<\/span> – <\/span>HREDD<\/span><\/strong>) y\u00fcr\u00fctmeleri hususunda d\u00fczenlemeler i\u00e7ermektedir. Bu \u015fekilde, <\/span>Birle\u015fmi\u015f Milletler \u0130\u015f D\u00fcnyas\u0131 ve \u0130nsan Haklar\u0131 Rehber \u0130lkeleri<\/span>\u2019nin d\u00fczenledi\u011fi \u015firketlerin insan haklar\u0131na sayg\u0131 g\u00f6sterme sorumlulu\u011fu AB mevzuat\u0131 alt\u0131nda yasal bir temele ba\u011flam\u0131\u015ft\u0131r.<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text text_direction=”default”]\n

1. CSDDD hangi \u015firketleri kaps\u0131yor?<\/span><\/h3>\n[\/vc_column_text][vc_column_text]\n

Direktif kapsam\u0131nda belirtilen \u00f6l\u00e7ek i\u00e7erisinde de\u011ferlendirilen \u015firketler\u00a0belirli kriterlere g\u00f6re 4 ana gruba ayr\u0131lmaktad\u0131r:<\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][milestone heading_inherit=”h2″ symbol_position=”after” subject_padding=”2%” color=”Accent-Color” effect=”count” symbol_alignment=”Default” milestone_alignment=”default” number=”1000″ subject=”1000’den fazla \u00e7al\u0131\u015fan\u0131 olan ve d\u00fcnya \u00e7ap\u0131nda net cirosu 450 milyon Euro’nun \u00fczerinde olan AB \u015firketleri veya bu e\u015fikleri kar\u015f\u0131layan bir \u015firketler toplulu\u011funun hakim \u015firketlerini, veya” number_font_size=”92″ symbol=”+”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][milestone heading_inherit=”h2″ symbol_position=”after” subject_padding=”2%” color=”Accent-Color” effect=”count” symbol_alignment=”Default” milestone_alignment=”default” number=”450″ subject=”AB’de elde edilen net cirosu 450 milyon Euro\u2019dan fazla olan AB d\u0131\u015f\u0131 \u015firketleri veya yukar\u0131daki e\u015fikleri kar\u015f\u0131layan bir \u015firketler grubunun hakim \u015firketlerini kapsamaktad\u0131r.” number_font_size=”92″ symbol=”M\u20ac” symbol_font_size=”40″][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text text_direction=”default”]KOB\u0130’ler<\/strong><\/span>: <\/span>Do\u011frudan do\u011fruya CSDDD\u2019nin kapsam\u0131nda olmamakla birlikte, CSDDD kapsam\u0131 dahilindeki \u015firketlerin ba\u011fl\u0131 \u015firketleri veya i\u015f ortaklar\u0131 (\u00f6. tedarik\u00e7i, y\u00fcklenici, alt y\u00fcklenici) olan KOB\u0130\u2019lerin, insan haklar\u0131na ve \u00e7evresel standartlara uyum konusundaki d\u00fczenlemelere dolayl\u0131 olarak uyum sa\u011flamalar\u0131 gerekecektir.<\/span>[\/vc_column_text][divider line_type=”No Line”][vc_column_text text_direction=”default”]\n

2. CSDDD \u015firketler i\u00e7in hangi\u00a0<\/span>y\u00fck\u00fcml\u00fcl\u00fckleri getirecek?<\/span><\/h3>\n[\/vc_column_text][vc_column_text text_direction=”default”]\n

CSDDD kapsam\u0131ndaki \u015firketlerin;\u00a0Birle\u015fmi\u015f Milletler\u00a0\u0130\u015f D\u00fcnyas\u0131 ve \u0130nsan Haklar\u0131 Rehber \u0130lkeleri<\/a>, OECD<\/span> \u00c7ok Uluslu \u015eirketler Rehberi<\/a> ve Uluslararas\u0131 \u00c7al\u0131\u015fma \u00d6rg\u00fct\u00fc<\/span>\u00a0\u00c7ok Uluslu \u0130\u015fletmeler ve Sosyal Politikaya \u0130li\u015fkin \u00dc\u00e7 Tarafl\u0131 Bildirgesi<\/a> gibi uluslararas\u0131 standartlar ile uyumlu HREDD prosed\u00fcrleri olu\u015fturmalar\u0131 gerekecektir. Bu kapsamda \u015firketler, faaliyetlerinin insan haklar\u0131 ve \u00e7evre \u00fczerindeki\u00a0<\/span>olumsuz\u00a0<\/span>etkilerini belirlemek, sona erdirmek, \u00f6nlemek, hafifletmek ve meydana gelen zararlar\u0131 gidermek i\u00e7in gerekli \u00f6nlemlerini uygulamak zorunda olacakt\u0131r.\u00a0<\/span><\/h3>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][image_with_animation image_url=”4490″ image_size=”full” animation_type=”entrance” animation=”None” animation_movement_type=”transform_y” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”3\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text text_direction=”default”]\n

i. HREDD:<\/span><\/strong><\/h3>\n
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  • \u0130nsan haklar\u0131 ve \u00e7evresel sorumluluklar\u0131na ili\u015fkin y\u00f6netim taahh\u00fcd\u00fc verilerek, bunlar\u0131n \u015firket politikalar\u0131na dahil edilmesi<\/span><\/li>\n
  • Faaliyetlerden do\u011fan olumsuz insan haklar\u0131 ve \u00e7evresel etkileri belirleme ve de\u011ferlendirme<\/span><\/li>\n
  • Potansiyel olumsuz etkileri \u00f6nleme ve hafifletme<\/span><\/li>\n
  • Ger\u00e7ekle\u015fmi\u015f olumsuz etkileri sonland\u0131rma veya minimize etme<\/span><\/li>\n
  • Olumsuz etkiler i\u00e7in telafi edici \u00e7\u00f6z\u00fcmler sa\u011flama<\/span><\/li>\n
  • Payda\u015flarla etkili ileti\u015fim kurma<\/span><\/li>\n
  • Etkili bir bildirim ve \u015fikayet mekanizmas\u0131 olu\u015fturma<\/span><\/li>\n
  • Al\u0131nan \u00f6nlemlerin etkinli\u011fini izleme<\/span><\/li>\n<\/ul>\n

    ii. \u0130klim de\u011fi\u015fikli\u011fi ge\u00e7i\u015f plan\u0131 benimsenmesi ve y\u00fcr\u00fcrl\u00fc\u011fe konmas\u0131<\/span><\/strong><\/span><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#c49b98″ color_overlay_2=”#c49b98″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text text_direction=”default”]\n

    3. HREDD Kapsam\u0131<\/span><\/h3>\n[\/vc_column_text][vc_column_text text_direction=”default”]\n
      \n
    • \u015eirketin kendi faaliyetleri<\/span><\/li>\n
    • Ba\u011fl\u0131 \u015firketlerin faaliyetleri<\/span><\/li>\n
    • \u201cFaaliyet zincirindeki\u201d i\u015f ortaklar\u0131 taraf\u0131ndan y\u00fcr\u00fct\u00fclen faaliyetler<\/span><\/li>\n<\/ul>\n

      CSDDD\u2019ye g\u00f6re, \u015firketlerin “faaliyet zinciri” olarak adland\u0131r\u0131lan de\u011fer zincirinin b\u00f6l\u00fcmleri;<\/strong><\/p>\n

        \n
      • \u00dcr\u00fcn tasar\u0131m\u0131, hammaddenin \u00e7\u0131kar\u0131lmas\u0131, tedariki, imalat\u0131, nakliyesi, depolanmas\u0131 ve \u00fcr\u00fcn veya hizmetin geli\u015ftirilmesi dahil olmak \u00fczere, yukar\u0131 y\u00f6ndeki (<\/span>upstream<\/span>) i\u015f ortaklar\u0131n\u0131n mallar\u0131n \u00fcretimi veya \u015firket taraf\u0131ndan hizmetlerin sa\u011flanmas\u0131 ile ilgili faaliyetlerini, ve<\/span><\/li>\n
      • i\u015f ortaklar\u0131n\u0131n bu faaliyetleri \u015firket ad\u0131na veya \u015firket hesab\u0131na ger\u00e7ekle\u015ftirdi\u011fi durumlarda, bir \u015firketin a\u015fa\u011f\u0131 y\u00f6ndeki (<\/span>downstream<\/span>) i\u015f ortaklar\u0131n\u0131n \u00fcr\u00fcn\u00fcn da\u011f\u0131t\u0131m\u0131, nakliyesi ve depolanmas\u0131 ile ilgili faaliyetlerini kapsamal\u0131d\u0131r.<\/span><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#ffffff” color_overlay_2=”#ffffff” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text text_direction=”default”]\n

        4. <\/span>Denetim ve Yapt\u0131r\u0131m<\/span><\/h3>\n[\/vc_column_text][vc_column_text text_direction=”default”]\n
          \n
        • Denetim Otoriteleri<\/strong>: <\/span>AB \u00dcye Devletleri nezdinde, \u015firketlerin insan haklar\u0131 ve \u00e7evreyle ilgili y\u00fck\u00fcml\u00fcl\u00fcklerine uyup uymad\u0131klar\u0131na y\u00f6nelik denetimler ger\u00e7ekle\u015ftirme, ilgili soru\u015fturmalar\u0131 y\u00fcr\u00fctme, mevcut ihlallerin d\u00fczeltilmesi veya durdurulmas\u0131 i\u00e7in yasal emirler \u00e7\u0131karma yetkisine sahip denetim otoritelerinin olu\u015fturulmas\u0131 (Almanya \u00f6rne\u011finde BAFA),<\/span><\/li>\n
        • \u0130dari Para Cezalar\u0131<\/strong>: <\/span>Uyum sa\u011flamayan \u015firketlerin, net global cirolar\u0131n\u0131n %5’ine varabilecek idari para cezalar\u0131,<\/span><\/li>\n
        • \u00d6zel Hukuk Sorumlulu\u011fu<\/strong>: <\/span>Muhtemel veya ortaya \u00e7\u0131km\u0131\u015f olumsuz etkileri \u00f6nleme ve azaltma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc kasten veya ihmalen yerine getirmeyen \u015firketler i\u00e7in, ortaya \u00e7\u0131kan zararlar ile ba\u011flant\u0131l\u0131 olarak \u00f6zel hukuk sorumlulu\u011fu.<\/span><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#ffffff” color_overlay_2=”#ffffff” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text text_direction=”default”]\n

          5. Kademeli Y\u00fcr\u00fcrl\u00fck<\/span><\/h3>\n[\/vc_column_text][vc_column_text text_direction=”default”]\n

          AB \u00dcye Devletlerin, CSDDD\u2019nin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden itibaren en ge\u00e7 2 y\u0131l i\u00e7inde i\u00e7 mevzuatlar\u0131n\u0131 CSDDD ile uyumlu hale getirmeleri gerekmektedir.<\/span><\/p>\n

          \u015eirketlerin CSDDD\u2019ye uyum sa\u011flamas\u0131 i\u00e7in, y\u00fcr\u00fcrl\u00fck tarihinden itibaren kademeli bir yakla\u015f\u0131m \u00f6ng\u00f6r\u00fclmektedir:<\/span><\/p>\n

            \n
          • 1. Grup<\/span><\/strong>: 5000’den fazla \u00e7al\u0131\u015fan\u0131 ve 1,5 milyar Euro y\u0131ll\u0131k cirosu olan \u015firketlerin uyum i\u00e7in CSDDD\u2019nin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden itibaren \u00fc\u00e7 y\u0131l\u0131;<\/span><\/li>\n
          • 2. Grup<\/span><\/strong>: 3000 \u00e7al\u0131\u015fan\u0131 ve 900 milyon Euro y\u0131ll\u0131k cirosu olan \u015firketlerin d\u00f6rt y\u0131l\u0131;<\/span><\/li>\n
          • 3. Grup<\/span><\/strong>: 1000 \u00e7al\u0131\u015fan\u0131 ve 450 milyon Euro y\u0131ll\u0131k cirosu olan \u015firketlerin ise be\u015f y\u0131l\u0131 olacakt\u0131r.<\/span><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

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