{"id":17699,"date":"2026-03-12T14:48:14","date_gmt":"2026-03-12T11:48:14","guid":{"rendered":"https:\/\/lindstromgroup.com\/tr\/?p=17699"},"modified":"2026-03-13T15:14:09","modified_gmt":"2026-03-13T12:14:09","slug":"esg-nedir","status":"publish","type":"post","link":"https:\/\/lindstromgroup.com\/tr\/makaleler\/esg-nedir\/","title":{"rendered":"ESG (\u00c7SY) Nedir ?"},"content":{"rendered":"\n<p>\u0130\u015f d\u00fcnyas\u0131nda art\u0131k yaln\u0131zca finansal karl\u0131l\u0131k de\u011fil; \u00e7evresel sorumluluk, sosyal etki ve kurumsal y\u00f6neti\u015fim kalitesi de \u015firketlerin de\u011ferini belirliyor. Bu d\u00f6n\u00fc\u015f\u00fcm\u00fcn merkezinde <strong>ESG (Environmental, Social, Governance \u2014 \u00c7evresel, Sosyal, Y\u00f6neti\u015fim)<\/strong> kavram\u0131 yer al\u0131yor. Yat\u0131r\u0131mc\u0131lar, m\u00fc\u015fteriler, d\u00fczenleyici otoriteler ve i\u015f ortaklar\u0131; \u015firketlerin ESG performans\u0131n\u0131 art\u0131k karl\u0131l\u0131k verileriyle ayn\u0131 ciddiyette inceliyor.<\/p>\n\n\n\n<p>Bu rehberde ESG&#8217;nin ne oldu\u011funu, \u00fc\u00e7 boyutunu, neden bu kadar kritik hale geldi\u011fini, nas\u0131l \u00f6l\u00e7\u00fcld\u00fc\u011f\u00fcn\u00fc, T\u00fcrkiye&#8217;deki yasal geli\u015fmeleri ve Lindstr\u00f6m&#8217;\u00fcn EcoVadis Platin \u00f6d\u00fcll\u00fc s\u00fcrd\u00fcr\u00fclebilirlik performans\u0131n\u0131 ele alaca\u011f\u0131z.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ESG (\u00c7SY) Nedir?<\/h2>\n\n\n\n<p>ESG, bir \u015firketin \u00e7evresel etkilerini, sosyal sorumluluklar\u0131n\u0131 ve kurumsal y\u00f6neti\u015fim kalitesini de\u011ferlendirmek i\u00e7in kullan\u0131lan \u00e7ok boyutlu bir \u00e7er\u00e7evedir. \u0130lk kez 2004 y\u0131l\u0131nda BM&#8217;nin &#8216;Who Cares Wins&#8217; raporuyla g\u00fcndeme giren kavram, bug\u00fcn k\u00fcresel sermaye piyasalar\u0131n\u0131n, kredi derecelendirme kurulu\u015flar\u0131n\u0131n ve tedarik zinciri y\u00f6netiminin ayr\u0131lmaz bir par\u00e7as\u0131 haline gelmi\u015ftir.<\/p>\n\n\n\n<p>ESG yaln\u0131zca bir raporlama arac\u0131 de\u011fildir. Ayn\u0131 zamanda bir \u015firketin uzun vadeli s\u00fcrd\u00fcr\u00fclebilirli\u011fini, risk y\u00f6netimi kapasitesini ve payda\u015flar\u0131yla ili\u015fkisinin kalitesini \u00f6l\u00e7en stratejik bir y\u00f6netim \u00e7er\u00e7evesidir. Yat\u0131r\u0131m d\u00fcnyas\u0131nda &#8216;sorumlu yat\u0131r\u0131m&#8217; olarak da an\u0131lan bu yakla\u015f\u0131m; \u00f6zellikle kurumsal yat\u0131r\u0131mc\u0131lar\u0131n portf\u00f6y kararlar\u0131nda belirleyici bir rol oynamaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ESG&#8217;nin \u00dc\u00e7 Boyutu<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">E \u2014 \u00c7evresel (Environmental)<\/h3>\n\n\n\n<p>\u00c7evresel boyut; bir \u015firketin do\u011fal kaynaklar\u0131 nas\u0131l kulland\u0131\u011f\u0131n\u0131, iklim de\u011fi\u015fikli\u011fine katk\u0131s\u0131n\u0131 ve \u00e7evresel riskleri nas\u0131l y\u00f6netti\u011fini kapsar. Temel g\u00f6stergeler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sera gaz\u0131 emisyonlar\u0131 ve karbon ayak izi (Kapsam 1, 2 ve 3 emisyonlar\u0131)<\/li>\n\n\n\n<li>Enerji t\u00fcketimi ve yenilenebilir enerji kullan\u0131m oran\u0131<\/li>\n\n\n\n<li>Su t\u00fcketimi, su verimlili\u011fi ve at\u0131k su y\u00f6netimi<\/li>\n\n\n\n<li>At\u0131k \u00fcretimi, geri d\u00f6n\u00fc\u015f\u00fcm oranlar\u0131 ve d\u00f6ng\u00fcsel ekonomi uygulamalar\u0131<\/li>\n\n\n\n<li>Biyo\u00e7e\u015fitlilik etkisi ve arazi kullan\u0131m\u0131<\/li>\n\n\n\n<li>\u0130klim de\u011fi\u015fikli\u011fine uyum ve fiziksel risk y\u00f6netimi<\/li>\n<\/ul>\n\n\n\n<p>Paris Anla\u015fmas\u0131 hedefleriyle uyumlu net s\u0131f\u0131r taahh\u00fctleri ve Bilim Temelli Hedefler giri\u015fimi (SBTi) kapsam\u0131ndaki iklim hedefleri, \u00e7evresel boyutun en kritik g\u00f6stergelerinden biri haline gelmi\u015ftir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">S \u2014 Sosyal (Social)<\/h3>\n\n\n\n<p>Sosyal boyut; \u015firketin \u00e7al\u0131\u015fanlar\u0131yla, tedarik zinciriyle ve i\u00e7inde bulundu\u011fu toplumla ili\u015fkisini de\u011ferlendirir. Temel g\u00f6stergeler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c7al\u0131\u015fan sa\u011fl\u0131\u011f\u0131, g\u00fcvenli\u011fi ve i\u015f kazas\u0131 oranlar\u0131<\/li>\n\n\n\n<li>\u00c7e\u015fitlilik, e\u015fitlik ve kapsay\u0131c\u0131l\u0131k (DEI) politikalar\u0131<\/li>\n\n\n\n<li>Adil \u00fccret, \u00e7al\u0131\u015fan haklar\u0131 ve sendika ili\u015fkileri<\/li>\n\n\n\n<li>Tedarik zincirinde insan haklar\u0131 ve \u00e7ocuk i\u015f\u00e7ili\u011fi<\/li>\n\n\n\n<li>Toplum yat\u0131r\u0131mlar\u0131 ve sosyal sorumluluk projeleri<\/li>\n\n\n\n<li>M\u00fc\u015fteri gizlili\u011fi ve veri g\u00fcvenli\u011fi<\/li>\n<\/ul>\n\n\n\n<p>\u00d6zellikle AB&#8217;nin Kurumsal S\u00fcrd\u00fcr\u00fclebilirlik \u00d6zen Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Direktifi (CSDDD) ve \u0130nsan Haklar\u0131 Beyannamesi \u00e7er\u00e7evesinde tedarik zincirindeki sosyal standartlar giderek daha s\u0131k\u0131 denetlenmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">G \u2014 Y\u00f6neti\u015fim (Governance)<\/h3>\n\n\n\n<p>Y\u00f6neti\u015fim boyutu; \u015firketin nas\u0131l y\u00f6netildi\u011fini, karar alma s\u00fcre\u00e7lerinin \u015feffafl\u0131\u011f\u0131n\u0131 ve etik i\u015f yap\u0131\u015f standartlar\u0131n\u0131 kapsar. Temel g\u00f6stergeler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u00f6netim kurulu yap\u0131s\u0131, ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131 ve \u00e7e\u015fitlili\u011fi<\/li>\n\n\n\n<li>\u00dcst y\u00f6netim \u00fccretlendirmesi ve ESG hedefleriyle ba\u011flant\u0131s\u0131<\/li>\n\n\n\n<li>R\u00fc\u015fvet ve yolsuzlukla m\u00fccadele politikalar\u0131<\/li>\n\n\n\n<li>\u015eeffaf finansal raporlama ve ba\u011f\u0131ms\u0131z denetim<\/li>\n\n\n\n<li>Hissedar haklar\u0131 ve az\u0131nl\u0131k hissedar korumas\u0131<\/li>\n\n\n\n<li>\u0130hbarc\u0131 (whistleblower) kanallar\u0131 ve etik uyum programlar\u0131<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">ESG Neden Bu Kadar \u00d6nemli Hale Geldi?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Yat\u0131r\u0131mc\u0131 Bask\u0131s\u0131 ve Finansmana Eri\u015fim<\/h3>\n\n\n\n<p>K\u00fcresel varl\u0131k y\u00f6neticileri aras\u0131nda ESG entegrasyonu h\u0131zla yayg\u0131nla\u015f\u0131yor. BlackRock, Vanguard ve State Street gibi d\u00fcnyan\u0131n en b\u00fcy\u00fck yat\u0131r\u0131m kurulu\u015flar\u0131, portf\u00f6y \u015firketlerinden art\u0131k d\u00fczenli ESG raporlamas\u0131 talep ediyor. T\u00fcrkiye&#8217;de de SPK (Sermaye Piyasas\u0131 Kurulu) borsada i\u015flem g\u00f6ren \u015firketler i\u00e7in s\u00fcrd\u00fcr\u00fclebilirlik a\u00e7\u0131klama gerekliliklerini kademeli olarak art\u0131rmaktad\u0131r. D\u00fc\u015f\u00fck ESG skoru, \u015firketin sermaye maliyetini art\u0131rabilir ve belirli yat\u0131r\u0131mc\u0131 havuzlar\u0131n\u0131n d\u0131\u015f\u0131nda kalmas\u0131na neden olabilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">AB Yasal D\u00fczenlemeleri ve CSRD<\/h3>\n\n\n\n<p>Avrupa Birli\u011fi&#8217;nin Kurumsal S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Direktifi (CSRD), AB pazar\u0131nda faaliyet g\u00f6steren ve belirli b\u00fcy\u00fckl\u00fck e\u015fiklerini a\u015fan \u015firketler i\u00e7in kapsaml\u0131 s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131n\u0131 zorunlu k\u0131l\u0131yor. CSRD; AB d\u0131\u015f\u0131nda yerle\u015fik ancak AB pazar\u0131nda ciddi ciroya sahip \u015firketleri de kapsad\u0131\u011f\u0131ndan T\u00fcrk ihracat\u00e7\u0131lar ve AB tedarik zincirlerinin par\u00e7as\u0131 olan i\u015fletmeler i\u00e7in do\u011frudan \u00f6nem ta\u015f\u0131yor. Bu direktife uyumsuzluk, AB pazar\u0131na eri\u015fim a\u00e7\u0131s\u0131ndan giderek artan bir risk olu\u015fturmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tedarik Zinciri Talepleri<\/h3>\n\n\n\n<p>B\u00fcy\u00fck uluslararas\u0131 al\u0131c\u0131lar ve kurumsal m\u00fc\u015fteriler, tedarik\u00e7ilerinden giderek artan bi\u00e7imde ESG uyumlulu\u011fu kan\u0131t\u0131 talep ediyor. EcoVadis de\u011ferlendirmeleri, CDP (Carbon Disclosure Project) anketleri ve \u00e7e\u015fitli s\u00fcrd\u00fcr\u00fclebilirlik soru formlar\u0131 art\u0131k sat\u0131n alma s\u00fcre\u00e7lerinin standart bir par\u00e7as\u0131 haline geldi. ESG performans\u0131 zay\u0131f olan tedarik\u00e7iler, alternatiflerle yer de\u011fi\u015ftirme riskiyle kar\u015f\u0131 kar\u015f\u0131ya.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Yetenek \u00c7ekme ve \u00c7al\u0131\u015fan Ba\u011fl\u0131l\u0131\u011f\u0131<\/h3>\n\n\n\n<p>\u00d6zellikle Z ku\u015fa\u011f\u0131 ve Y ku\u015fa\u011f\u0131 profesyoneller; \u00e7evre ve sosyal de\u011ferlere duyars\u0131z \u015firketlerde \u00e7al\u0131\u015fmay\u0131 giderek daha az tercih ediyor. ESG performans\u0131 g\u00fc\u00e7l\u00fc \u015firketler, hem daha nitelikli yetenekleri \u00e7ekiyor hem de mevcut \u00e7al\u0131\u015fan ba\u011fl\u0131l\u0131\u011f\u0131n\u0131 ve memnuniyetini y\u00fcksek tutuyor. Bu durum, i\u015fveren markas\u0131 \u00fczerinde do\u011frudan ve \u00f6l\u00e7\u00fclebilir bir etki yarat\u0131yor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ESG Nas\u0131l \u00d6l\u00e7\u00fcl\u00fcr? Temel \u00c7er\u00e7eveler ve Derecelendirme Kurulu\u015flar\u0131<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">GRI (Global Reporting Initiative)<\/h3>\n\n\n\n<p>D\u00fcnya genelinde en yayg\u0131n kullan\u0131lan s\u00fcrd\u00fcr\u00fclebilirlik raporlama standard\u0131d\u0131r. GRI Standartlar\u0131; ekonomik, \u00e7evresel ve sosyal konulardaki performans\u0131n kapsaml\u0131 bi\u00e7imde a\u00e7\u0131klanmas\u0131na y\u00f6nelik mod\u00fcler bir yap\u0131 sunar. Lindstr\u00f6m&#8217;\u00fcn y\u0131ll\u0131k S\u00fcrd\u00fcr\u00fclebilirlik Raporu, GRI standartlar\u0131na uygun olarak haz\u0131rlanmakta ve Ernst &amp; Young taraf\u0131ndan ba\u011f\u0131ms\u0131z denetimden ge\u00e7irilmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">SBTi (Science Based Targets initiative)<\/h3>\n\n\n\n<p>\u0130klim bilimi \u0131\u015f\u0131\u011f\u0131nda \u015firket d\u00fczeyinde emisyon azaltma hedefleri belirleyen uluslararas\u0131 giri\u015fimdir. SBTi onayl\u0131 hedefler; 1,5\u00b0C veya 2\u00b0C \u0131s\u0131nma senaryolar\u0131yla uyumlu bilimsel temelli hedefler olarak k\u00fcresel \u00e7apta tan\u0131nmaktad\u0131r. Lindstr\u00f6m, iklim hedeflerini SBTi kapsam\u0131nda onaylatm\u0131\u015f ve tekstil sekt\u00f6r\u00fcnde bu alanda \u00f6nc\u00fc konuma gelmi\u015ftir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">EcoVadis<\/h3>\n\n\n\n<p>150.000&#8217;den fazla \u015firketin s\u00fcrd\u00fcr\u00fclebilirlik performans\u0131n\u0131 de\u011ferlendiren lider tedarik\u00e7i derecelendirme platformudur. <a href=\"https:\/\/lindstromgroup.com\/tr\/makaleler\/lindstrom-ecovadis-platin-seviyesini-surduruyor\/\" type=\"post\" id=\"17621\">EcoVadis <\/a>de\u011ferlendirmeleri; \u00e7evre, i\u015f\u00e7i ve insan haklar\u0131, etik ve s\u00fcrd\u00fcr\u00fclebilir tedarik olmak \u00fczere d\u00f6rt ana temay\u0131 kapsar. Platin madalya, en y\u00fcksek performans kategorisini temsil eder ve de\u011ferlendirilen \u015firketlerin yaln\u0131zca ilk y\u00fczde birlik dilimine verilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CDP (Carbon Disclosure Project)<\/h3>\n\n\n\n<p>\u015eirketlerin iklim de\u011fi\u015fikli\u011fi, su g\u00fcvenli\u011fi ve ormans\u0131zla\u015fma konular\u0131ndaki risklerini ve performanslar\u0131n\u0131 a\u00e7\u0131klad\u0131\u011f\u0131 k\u00fcresel bir raporlama platformudur. \u00d6zellikle Avrupa merkezli kurumsal al\u0131c\u0131lar tedarik\u00e7ilerinden CDP raporlamas\u0131 talep etmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">TCFD (Task Force on Climate-related Financial Disclosures)<\/h3>\n\n\n\n<p>\u0130klimle ilgili finansal risklerin ve f\u0131rsatlar\u0131n a\u00e7\u0131klanmas\u0131na y\u00f6nelik \u00e7er\u00e7evedir. Y\u00f6neti\u015fim, strateji, risk y\u00f6netimi ile metrik ve hedefler olmak \u00fczere d\u00f6rt temel ba\u015fl\u0131k alt\u0131nda yap\u0131land\u0131r\u0131lm\u0131\u015ft\u0131r. TCFD \u00f6nerileri, giderek artan say\u0131da \u00fclkede yasal raporlama gereklilikleriyle uyumlu hale getirilmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Lindstr\u00f6m&#8217;\u00fcn ESG Performans\u0131: Tekstil Sekt\u00f6r\u00fcnde S\u00fcrd\u00fcr\u00fclebilirlik \u00d6nc\u00fcs\u00fc<\/h2>\n\n\n\n<p>Lindstr\u00f6m, 175 y\u0131ll\u0131k k\u00f6kl\u00fc tarihini s\u00fcrd\u00fcr\u00fclebilirlik taahh\u00fcd\u00fcyle harmanlayarak tekstil hizmetleri sekt\u00f6r\u00fcn\u00fcn en g\u00fc\u00e7l\u00fc ESG profillerinden birini olu\u015fturmu\u015ftur. A\u015fa\u011f\u0131da Lindstr\u00f6m&#8217;\u00fcn \u00fc\u00e7 ESG boyutundaki somut performans\u0131 ve taahh\u00fctleri detayland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c7evresel Performans (E)<\/h3>\n\n\n\n<p><strong>\u0130klim Hedefleri ve Net S\u0131f\u0131r Taahh\u00fcd\u00fc: <\/strong>Lindstr\u00f6m, 2030 y\u0131l\u0131na kadar sera gaz\u0131 emisyonlar\u0131n\u0131 2021 baz y\u0131l\u0131na g\u00f6re y\u00fczde elli oran\u0131nda azaltmay\u0131 ve 2050 y\u0131l\u0131na kadar net s\u0131f\u0131r emisyona ula\u015fmay\u0131 hedeflemektedir. Bu hedefler SBTi (Science Based Targets initiative) taraf\u0131ndan onaylanm\u0131\u015f olup tekstil sekt\u00f6r\u00fcndeki \u00f6nc\u00fc iklim taahh\u00fctleri aras\u0131nda yer almaktad\u0131r.<\/p>\n\n\n\n<p><strong>D\u00f6ng\u00fcsel \u0130\u015f Modeli: <\/strong>Lindstr\u00f6m&#8217;\u00fcn kiralama modeli, do\u011frusal &#8216;\u00fcret-kullan-at&#8217; anlay\u0131\u015f\u0131n\u0131n aksine tekstillerin kullan\u0131m \u00f6mr\u00fcn\u00fc uzatmay\u0131 esas al\u0131r. Y\u0131ll\u0131k 4,9 milyon onar\u0131m i\u015flemiyle gereksiz \u00fcretim engellenir; <a href=\"https:\/\/lindstromgroup.com\/tr\/makaleler\/lindstrom-2035-yili-itibariyla-global-olcekte-karbon-notr-operasyonlari-hedefliyor\/\" type=\"post\" id=\"17354\">PRODEM <\/a>(Production on Demand) tesisleriyle yaln\u0131zca ihtiya\u00e7 duyulan miktarda yeni tekstil \u00fcretilir. Tekstil at\u0131klar\u0131n\u0131n y\u00fczde yetmi\u015fi geri d\u00f6n\u00fc\u015ft\u00fcr\u00fclmekte; hedef t\u00fcm tekstil at\u0131\u011f\u0131n\u0131 geri d\u00f6n\u00fc\u015f\u00fcme kazand\u0131rmakt\u0131r.<\/p>\n\n\n\n<p><strong>Su Y\u00f6netimi: <\/strong>End\u00fcstriyel y\u0131kama s\u00fcre\u00e7leri, su kullan\u0131m\u0131n\u0131 bireysel y\u0131kamaya k\u0131yasla \u00e7ok daha verimli hale getirir. Lindstr\u00f6m&#8217;\u00fcn \u00e7ama\u015f\u0131rhaneleri at\u0131k sudan \u0131s\u0131 geri kazan\u0131m\u0131 yapar; taze suyu \u0131s\u0131tmak i\u00e7in at\u0131k suyun enerjisinden yararlan\u0131r. Y\u00fcksek ve son derece y\u00fcksek su stresi b\u00f6lgelerinde 2023 baz y\u0131l\u0131na g\u00f6re su verimlili\u011fini 2030&#8217;a kadar y\u00fczde elli iyile\u015ftirme hedefi belirlenmi\u015ftir.<\/p>\n\n\n\n<p><strong>ISO 14001 Sertifikasyonu: <\/strong>Lindstr\u00f6m&#8217;\u00fcn \u00e7evre y\u00f6netim sistemi, <a href=\"https:\/\/lindstromgroup.com\/tr\/makaleler\/iso-14001i-anlamak-cevre-standardi-sertifikasyonumuz\/\" type=\"post\" id=\"17174\">ISO 14001<\/a> standard\u0131 kapsam\u0131nda ba\u011f\u0131ms\u0131z denetimle sertifikaland\u0131r\u0131lm\u0131\u015ft\u0131r. Bu sertifikasyon; \u00e7evresel boyut de\u011ferlendirmeleri, KPI takibi ve s\u00fcrekli iyile\u015ftirme mekanizmalar\u0131n\u0131n sistematik bi\u00e7imde i\u015fletildi\u011finin kan\u0131t\u0131d\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sosyal Sorumluluk Performans\u0131 (S)<\/h3>\n\n\n\n<p><strong>Adil ve G\u00fcvenli \u00c7al\u0131\u015fma Ortam\u0131: <\/strong>Lindstr\u00f6m&#8217;\u00fcn &#8216;We Care&#8217; (\u00d6nemsiyoruz) k\u00fclt\u00fcr\u00fc; kar\u015f\u0131l\u0131kl\u0131 sayg\u0131, a\u00e7\u0131kl\u0131k ve kapsay\u0131c\u0131l\u0131k temeline dayan\u0131r. \u015eirket, 2030 y\u0131l\u0131na kadar Kapsay\u0131c\u0131l\u0131k Endeksi&#8217;nde k\u00fcresel \u00f6l\u00e7ekte ilk y\u00fczde onluk dilime girmeyi hedeflemektedir. ISO 45001 \u0130\u015f Sa\u011fl\u0131\u011f\u0131 ve G\u00fcvenli\u011fi y\u00f6netim sistemi t\u00fcm operasyonlarda uygulanmaktad\u0131r.<\/p>\n\n\n\n<p><strong>S\u00fcrd\u00fcr\u00fclebilir Tedarik Zinciri: <\/strong>Yakla\u015f\u0131k 900 do\u011frudan tedarik\u00e7iyi kapsayan k\u00fcresel tedarik zinciri, etik davran\u0131\u015f kurallar\u0131, kalite g\u00fcvence el kitab\u0131 ve d\u00fczenli denetim mekanizmalar\u0131yla y\u00f6netilmektedir. Tedarik\u00e7ilerden insan haklar\u0131, \u00e7evre ve etik i\u015f yap\u0131\u015f standartlar\u0131na uyum belgelemesi talep edilmektedir.<\/p>\n\n\n\n<p><strong>Toplum Yat\u0131r\u0131mlar\u0131: <\/strong>Lindstr\u00f6m, UNICEF Hindistan i\u015fbirli\u011fiyle temiz su ve hijyen eri\u015fimini desteklemekte; ActionAid Vietnam program\u0131yla da Vietnam&#8217;daki topluluklar\u0131n ya\u015fam ko\u015fullar\u0131n\u0131n iyile\u015ftirilmesine katk\u0131da bulunmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Y\u00f6neti\u015fim Performans\u0131 (G)<\/h3>\n\n\n\n<p><strong>\u015eeffaf Raporlama: <\/strong>Lindstr\u00f6m&#8217;\u00fcn y\u0131ll\u0131k S\u00fcrd\u00fcr\u00fclebilirlik Raporu; GRI standartlar\u0131na uygun haz\u0131rlanmakta, Ernst &amp; Young taraf\u0131ndan ba\u011f\u0131ms\u0131z olarak denetlenmekte ve kamuoyuyla payla\u015f\u0131lmaktad\u0131r. Bu \u015feffafl\u0131k taahh\u00fcd\u00fc, kurumsal g\u00fcvenilirli\u011fin temel g\u00f6stergelerinden biridir.<\/p>\n\n\n\n<p><strong>EcoVadis Platin Madalyas\u0131: <\/strong>Lindstr\u00f6m, EcoVadis taraf\u0131ndan arka arkaya iki de\u011ferlendirme d\u00f6neminde Platin madalyas\u0131na lay\u0131k g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu derece; k\u00fcresel \u00f6l\u00e7ekte 150.000&#8217;den fazla de\u011ferlendirilen \u015firket aras\u0131nda ilk y\u00fczde birlik dilimde yer almay\u0131 ifade etmektedir.<\/p>\n\n\n\n<p><strong>Uluslararas\u0131 Taahh\u00fctler: <\/strong>Lindstr\u00f6m; BM K\u00fcresel \u0130lkeler S\u00f6zle\u015fmesi, OECD \u00c7ok Uluslu \u015eirketler K\u0131lavuzlar\u0131, ILO Temel Haklar Bildirgesi ve ICC S\u00fcrd\u00fcr\u00fclebilir Kalk\u0131nma \u0130\u015f S\u00f6zle\u015fmesi&#8217;ne ba\u011fl\u0131 oldu\u011funu a\u00e7\u0131k\u00e7a taahh\u00fct etmi\u015ftir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ESG ve D\u00f6ng\u00fcsel Ekonomi: Tekstil Sekt\u00f6r\u00fcnde Yeni Paradigma<\/h2>\n\n\n\n<p>Tekstil end\u00fcstrisi, k\u00fcresel karbon emisyonlar\u0131n\u0131n yakla\u015f\u0131k y\u00fczde sekizinden sorumlu olup d\u00fcnyan\u0131n en fazla su t\u00fcketen sekt\u00f6rleri aras\u0131nda yer almaktad\u0131r. &#8216;Fast fashion&#8217; trendleriyle birlikte a\u015f\u0131r\u0131 \u00fcretim, k\u0131sa \u00f6m\u00fcrl\u00fc kullan\u0131m ve tekstil at\u0131\u011f\u0131 sorunu giderek b\u00fcy\u00fcyen bir \u00e7evre krizi haline gelmi\u015ftir.<\/p>\n\n\n\n<p>D\u00f6ng\u00fcsel ekonomi modelini benimseyen \u015firketler; bu krizin yaln\u0131zca \u00e7evresel de\u011fil, ayn\u0131 zamanda ekonomik \u00e7\u00f6z\u00fcm\u00fcn\u00fc de sunmaktad\u0131r. Lindstr\u00f6m&#8217;\u00fcn kiralama modeli bu d\u00f6n\u00fc\u015f\u00fcm\u00fcn somut bir \u00f6rne\u011fidir: Tekstiller tek bir m\u00fc\u015fteri taraf\u0131ndan sat\u0131n al\u0131n\u0131p bir s\u00fcre sonra \u00e7\u00f6pe at\u0131lmak yerine; uzun \u00f6m\u00fcrl\u00fc tasarlan\u0131r, tekrar tekrar kullan\u0131l\u0131r, profesyonel olarak bak\u0131m\u0131 yap\u0131l\u0131r ve kullan\u0131m \u00f6mr\u00fc doldu\u011funda geri d\u00f6n\u00fc\u015ft\u00fcr\u00fcl\u00fcr.<\/p>\n\n\n\n<p>Bu model; hem m\u00fc\u015fterinin karbon ayak izini azalt\u0131r hem de ESG raporlamas\u0131nda &#8216;tedarik zinciri s\u00fcrd\u00fcr\u00fclebilirli\u011fi&#8217; kapsam\u0131nda somut bir ba\u015far\u0131 kalemi olarak yer al\u0131r. Kurumsal al\u0131c\u0131lar i\u00e7in s\u00fcrd\u00fcr\u00fclebilir bir i\u015f k\u0131yafeti ve tekstil tedarik\u00e7isiyle \u00e7al\u0131\u015fmak, art\u0131k yaln\u0131zca etik bir tercih de\u011fil; ESG skoru ve CSRD uyumlulu\u011fu a\u00e7\u0131s\u0131ndan stratejik bir zorunluluktur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ESG Skoru Nas\u0131l \u0130yile\u015ftirilir? \u0130\u015fletmeler \u0130\u00e7in Pratik Ad\u0131mlar<\/h2>\n\n\n\n<p>ESG performans\u0131n\u0131 g\u00fc\u00e7lendirmek isteyen i\u015fletmeler i\u00e7in a\u015fa\u011f\u0131daki ad\u0131mlar temel bir yol haritas\u0131 sunmaktad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mevcut durum analizi: \u00dc\u00e7 boyutta mevcut performans\u0131n belirlenmesi ve sekt\u00f6r kar\u015f\u0131la\u015ft\u0131rmal\u0131 de\u011ferlendirme<\/li>\n\n\n\n<li>\u00d6nemlilik (materiality) analizi: \u015eirkete ve payda\u015flara en kritik ESG konular\u0131n\u0131n belirlenmesi<\/li>\n\n\n\n<li>\u00d6l\u00e7\u00fclebilir hedef belirleme: SBTi kapsam\u0131nda iklim hedefleri, su ve at\u0131k y\u00f6netimi KPI&#8217;lar\u0131<\/li>\n\n\n\n<li>Tedarik zinciri entegrasyonu: Tedarik\u00e7ilerin ESG uyumlulu\u011funun izlenmesi ve geli\u015ftirilmesi<\/li>\n\n\n\n<li>Raporlama \u00e7er\u00e7evesi se\u00e7imi: GRI, TCFD, CSRD veya CDP gibi standart \u00e7er\u00e7evelerde raporlama<\/li>\n\n\n\n<li>Ba\u011f\u0131ms\u0131z do\u011frulama: D\u0131\u015f denetim ve EcoVadis gibi \u00fc\u00e7\u00fcnc\u00fc taraf de\u011ferlendirmelerine ba\u015fvurulmas\u0131<\/li>\n\n\n\n<li>S\u00fcrd\u00fcr\u00fclebilir tedarik\u00e7i se\u00e7imi: ESG taahh\u00fctl\u00fc tedarik\u00e7ilerle \u00e7al\u0131\u015farak &#8216;Kapsam 3&#8217; emisyonlar\u0131n\u0131n azalt\u0131lmas\u0131<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">S\u0131k\u00e7a Sorulan Sorular (SSS)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">ESG ile KSS (Kurumsal Sosyal Sorumluluk) ayn\u0131 \u015fey midir?<\/h3>\n\n\n\n<p>Hay\u0131r, ancak birbiriyle ili\u015fkilidir. KSS (Kurumsal Sosyal Sorumluluk), \u015firketin topluma kar\u015f\u0131 g\u00f6n\u00fcll\u00fc sorumluluklar\u0131n\u0131 ifade eden daha genel bir kavramd\u0131r. ESG ise bu sorumlulu\u011fu \u00f6l\u00e7\u00fclebilir, kar\u015f\u0131la\u015ft\u0131r\u0131labilir ve finansal kararlar\u0131 do\u011frudan etkileyen bir de\u011ferlendirme \u00e7er\u00e7evesine d\u00f6n\u00fc\u015ft\u00fcr\u00fcr. ESG, KSS&#8217;nin daha sistematik ve veri odakl\u0131 bir evrimi olarak d\u00fc\u015f\u00fcn\u00fclebilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">K\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmeler i\u00e7in ESG zorunlu mudur?<\/h3>\n\n\n\n<p>Yasal zorunluluk \u00f6l\u00e7e\u011fe ve sekt\u00f6re g\u00f6re farkl\u0131l\u0131k g\u00f6sterse de KOB\u0130&#8217;ler i\u00e7in ESG art\u0131k pratikte bir zorunluluktur. B\u00fcy\u00fck al\u0131c\u0131lar, tedarik zinciri denetimlerinde k\u00fc\u00e7\u00fck tedarik\u00e7ilerden de ESG bilgisi talep etmeye ba\u015flam\u0131\u015ft\u0131r. Ayr\u0131ca CSRD&#8217;nin kapsad\u0131\u011f\u0131 b\u00fcy\u00fck \u015firketler, tedarik\u00e7ilerinden Kapsam 3 emisyon verileri toplamakla y\u00fck\u00fcml\u00fc oldu\u011fundan bu etki tedarik zincirine do\u011frudan yay\u0131lmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">EcoVadis de\u011ferlendirmesi ne i\u015fe yarar?<\/h3>\n\n\n\n<p>EcoVadis; \u015firketin \u00e7evre, i\u015f\u00e7i haklar\u0131, etik ve s\u00fcrd\u00fcr\u00fclebilir tedarik performans\u0131n\u0131 belgeler ve 0-100 aras\u0131nda bir skor ile Bronz, G\u00fcm\u00fc\u015f, Alt\u0131n veya Platin madalyayla derecelendirir. Kurumsal al\u0131c\u0131lar bu skoru tedarik\u00e7i se\u00e7im ve s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131 s\u00fcre\u00e7lerinde kullan\u0131r. Platin madalya; de\u011ferlendirilen \u015firketlerin yaln\u0131zca ilk y\u00fczde birinin elde edebildi\u011fi en \u00fcst kategoridir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CSRD T\u00fcrk \u015firketlerini etkiliyor mu?<\/h3>\n\n\n\n<p>Do\u011frudan AB pazar\u0131nda faaliyet g\u00f6steren, AB&#8217;de belirli b\u00fcy\u00fckl\u00fck e\u015fiklerini a\u015fan T\u00fcrk \u015firketleri veya AB&#8217;li b\u00fcy\u00fck \u015firketlerin T\u00fcrk tedarik\u00e7ileri CSRD kapsam\u0131ndaki veri toplama s\u00fcre\u00e7lerinden etkilenmektedir. AB&#8217;ye ihracat yapan ve AB tedarik zincirlerinde yer alan T\u00fcrk i\u015fletmelerin bu direktifi yak\u0131ndan takip etmesi gerekmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">S\u00fcrd\u00fcr\u00fclebilir bir tedarik\u00e7iyle \u00e7al\u0131\u015fmak ESG skorumu art\u0131r\u0131r m\u0131?<\/h3>\n\n\n\n<p>Evet, do\u011frudan etkisi vard\u0131r. Kapsam 3 emisyonlar\u0131 (tedarik zinciri kaynakl\u0131 dolayl\u0131 emisyonlar), bir\u00e7ok sekt\u00f6rde toplam karbon ayak izinin en b\u00fcy\u00fck b\u00f6l\u00fcm\u00fcn\u00fc olu\u015fturmaktad\u0131r. Lindstr\u00f6m gibi EcoVadis Platin ve SBTi onayl\u0131 bir tedarik\u00e7iyle \u00e7al\u0131\u015fmak; hem tedarik zinciri s\u00fcrd\u00fcr\u00fclebilirlik performans\u0131n\u0131z\u0131 g\u00fc\u00e7lendirir hem de CSRD ve GRI raporlamalar\u0131nda somut bir ba\u015far\u0131 kalemi olu\u015fturur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sonu\u00e7<\/h2>\n\n\n\n<p>ESG, art\u0131k yaln\u0131zca b\u00fcy\u00fck uluslararas\u0131 \u015firketlerin g\u00fcndemindeki bir kavram de\u011fildir. \u0130hracat yapan, kurumsal m\u00fc\u015fterilere hizmet eden veya uluslararas\u0131 tedarik zincirlerinin par\u00e7as\u0131 olan her \u00f6l\u00e7ekteki i\u015fletme i\u00e7in ESG performans\u0131; finansmana eri\u015fimden pazar konumland\u0131rmaya, tedarik\u00e7i se\u00e7ilmekten yetenek \u00e7ekmeye kadar kritik bir rekabet de\u011fi\u015fkeni haline gelmi\u015ftir.<\/p>\n\n\n\n<p>Lindstr\u00f6m, EcoVadis Platin madalyas\u0131, SBTi onayl\u0131 iklim hedefleri, GRI standartlar\u0131nda ba\u011f\u0131ms\u0131z denetimli s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131 ve d\u00f6ng\u00fcsel i\u015f modeliyle ESG alan\u0131nda k\u00fcresel tekstil sekt\u00f6r\u00fcn\u00fcn \u00f6nc\u00fcs\u00fc konumundad\u0131r. S\u00fcrd\u00fcr\u00fclebilirlik yolculu\u011funuzda Lindstr\u00f6m&#8217;\u00fc bir i\u015f k\u0131yafeti ve tekstil tedarik\u00e7isi olarak se\u00e7mek; yaln\u0131zca operasyonel bir kolayl\u0131k de\u011fil, ESG taahh\u00fcd\u00fcn\u00fcz\u00fc tedarik zincirinize somut olarak yans\u0131tman\u0131n en do\u011frudan yollar\u0131ndan biridir.<br><\/p>\n\n\n\n    <div \n        id=\"cta-with-image-block_5f9f3ee60c25c90f0d7e4ce43e34fe30\" \n        class=\"cta-with-image\"\n    >\n        <div class=\"cta__content\" style=\"color: #ffffff; background-color: #003f72\">\n            <div class=\"content__title\">\u00dccretsiz 14 G\u00fcnl\u00fck Online E\u011fitim ile IFS Food Belgelendirmesinde Ustala\u015f\u0131n <\/div>\n            <div class=\"content__description\">IFS Food denetimlerine daha g\u00fcvenle haz\u0131rlanmay\u0131, yayg\u0131n uygunsuzluklardan ka\u00e7\u0131nmay\u0131, dok\u00fcmantasyonu g\u00fc\u00e7lendirmeyi, hijyen y\u00f6netimini iyile\u015ftirmeyi ve uzun vadeli uygunlu\u011fu destekleyen sistemler kurmay\u0131 \u00f6\u011frenin.<\/div>\n            <div class=\"content__button-links\">\n                                    <div class=\"button-link\">\n                        <a \n                            href=\"https:\/\/lindstromgroup.com\/tr\/ucretsiz-14-gunluk-online-egitim-ile-ifs-food-belgelendirmesinde-ustalasin\/#contact\" \n                            style=\"background-color: #ffffff; color: #003f72; border: 2px solid #ffffff\"\n                        >\n                            \u00dccretsiz Eri\u015fim Sa\u011flay\u0131n                        <\/a>\n                    <\/div>\n                            <\/div>\n        <\/div>\n        <div class=\"cta__image\"><img decoding=\"async\" src=\"https:\/\/d2ris6qfzcz0wn.cloudfront.net\/wp-content\/uploads\/sites\/28\/2026\/03\/IFS-free-email-online-course-1024x682.jpeg\" alt=\"\" \/><\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u015f d\u00fcnyas\u0131nda art\u0131k yaln\u0131zca finansal karl\u0131l\u0131k de\u011fil; \u00e7evresel sorumluluk, sosyal etki ve kurumsal y\u00f6neti\u015fim kalitesi de \u015firketlerin de\u011ferini belirliyor. Bu d\u00f6n\u00fc\u015f\u00fcm\u00fcn merkezinde ESG (Environmental, Social,&#8230;<\/p>\n","protected":false},"author":14,"featured_media":17700,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_eb_attr":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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