Sustainability reporting has moved from voluntary brochures to audited, standard-based disclosure. The ISSB standards IFRS S1 (general sustainability-related financial disclosures) and IFRS S2 (climate-related disclosures) are being adopted by jurisdictions around the world. Türkiye adopted them as the Turkish Sustainability Reporting Standards, TSRS 1 and TSRS 2, published by the Public Oversight Authority (KGK), and in-scope companies now report under them. In the EU, the CSRD and ESRS follow a different but overlapping logic.
360 Soft builds and runs sustainability reporting software aligned with ISSB and TSRS: data collection from sites and subsidiaries, greenhouse gas calculations for Scope 1, 2 and 3, climate risk registers, disclosure workflows and an audit trail that is ready for limited or reasonable assurance. We work as a dedicated software and data team from Istanbul, for groups reporting in Türkiye and for international companies with Turkish operations.
What TSRS and ISSB reporting are, and who they concern
TSRS 1 and TSRS 2 mirror IFRS S1 and S2. Scope in Türkiye is defined by KGK using size thresholds and sector criteria, with banks, listed companies and large groups among the first in scope; the thresholds are updated from time to time, so we always check the current KGK decision with you. International groups with Turkish subsidiaries often need to consolidate TSRS data into group reporting under ISSB or ESRS, and suppliers are asked for data by customers who report.
The four core pillars of TSRS 2 (IFRS S2)
| Pillar | What has to be disclosed | What the software supports |
|---|---|---|
| Governance | Board and management oversight of climate risks and opportunities | Roles, committee minutes, responsibility matrix |
| Strategy | Climate risks and opportunities, effects on business model, scenario analysis | Risk and opportunity register, scenario inputs, financial effect estimates |
| Risk management | How climate risks are identified, assessed and managed | Workflow linking climate risks to enterprise risk management |
| Metrics and targets | GHG emissions (Scope 1, 2, 3), industry metrics, targets and progress | Emissions engine, KPI library, target tracking |
Typical challenges by sector
| Sector | Typical challenge |
|---|---|
| Banking and finance | Financed emissions (Scope 3 category 15), climate risk in loan portfolios |
| Manufacturing and exporters | Many sites and energy sources, overlap with CBAM product data |
| Retail and FMCG | Large Scope 3 supply chain, many suppliers |
| Energy | Complex Scope 1 data, transition plans and scenario analysis |
| Holding companies | Consolidating subsidiaries with different systems and maturity |
Software scope: modules
- Organisational boundary and structure: legal entities, sites, consolidation approach (equity share or control)
- Data collection: forms per site, Excel import, API connections to ERP, energy and fleet systems, with approval flows
- GHG calculation engine: Scope 1, 2 (location and market based) and 3 categories, using GHG Protocol methods and documented emission factors
- Climate risk and opportunity register: physical and transition risks, time horizons, financial effects
- KPIs and targets: industry metrics based on SASB-derived guidance, target and progress tracking
- Disclosure workspace: drafting, review and approval of report sections with links to underlying data
- Audit trail and evidence: every number traceable to source document, calculation and approver
- Dashboards: management views by entity, site and pillar
Technology and data infrastructure
We typically use a modern web stack (.NET or Java on the backend, React or Angular on the frontend), PostgreSQL or SQL Server, and a BI layer such as Power BI. Emission factors are versioned with source and year. The system can run as SaaS, in your private cloud or on-premise.
Delivery models: SaaS, on-premise and managed service
| Model | Suitable for |
|---|---|
| SaaS (hosted by us) | Companies that want a fast start and little IT effort |
| On-premise or private cloud | Banks and groups with strict data residency rules |
| Managed service | Companies that also want us to run data collection cycles and checks |
| Dedicated team | Groups building their own ESG data platform, 1 to 200+ people |
Implementation process and typical durations
| Step | Content | Typical duration |
|---|---|---|
| 1. Scoping | Applicable standards, entities, reporting calendar | 1 to 2 weeks |
| 2. Data mapping | Data sources, owners, gaps per disclosure | 2 to 4 weeks |
| 3. Configuration | Boundary, forms, factors, workflows | 3 to 6 weeks |
| 4. Integration | ERP, energy, HR and fleet data feeds | Depends on systems |
| 5. Test cycle | Dry run with prior-year data | 2 to 4 weeks |
| 6. First reporting cycle | Live collection, review, assurance support | Per your calendar |
Durations are indicative and depend on the number of entities and the quality of existing data. A team can typically start within 1 to 2 weeks.
Example SLAs and KPIs
| Indicator | Example target to agree |
|---|---|
| Platform availability | Agreed monthly uptime target |
| Critical incident response | Response within an agreed number of hours, 7/24 option |
| Data completeness before closing | Share of required data points submitted and approved |
| Traceability | Share of reported figures linked to source evidence |
| Assurance findings | Number of data-related findings from the assurance provider |
These are examples for discussion; actual targets are agreed in the contract.
Factors that determine pricing
- Number of legal entities and sites
- Scope 3 categories in scope and supplier data collection
- Number and complexity of integrations
- Hosting model (SaaS, private cloud, on-premise)
- Need for managed data collection and support hours
- Languages and reporting frameworks (TSRS, ISSB, ESRS, CDP)
We do not publish prices; you receive a written proposal after scoping.
Your own team, a freelancer or outsourcing: comparison
| Criterion | In-house team | Freelancer | 360 Soft |
|---|---|---|---|
| Start | Slow hiring | Fast | Typically 1 to 2 weeks |
| ESG plus software skills | Hard to combine | Rare | Software, data and domain analysts |
| Continuity | Retention risk | High risk | Replacement process for staff |
| Scale | Fixed | One person | 1 to 200+ people |
Risks and mitigations
| Risk | Mitigation |
|---|---|
| Excel-based data with no audit trail | Central collection with approvals and evidence attachments |
| Changing standards and thresholds | Configurable disclosure library, regular regulatory review |
| Weak Scope 3 data | Phased approach: spend-based first, supplier-specific data over time |
| Assurance problems | Calculation logs, versioned factors, read-only auditor access |
| Dependence on one vendor | You own code and data, documented architecture |
Security, GDPR, KVKK, confidentiality and IP
ESG data is often market-sensitive before publication. We apply role-based access, encryption, logging and segregation of entities. Employee data used for social metrics is minimised and pseudonymised where possible.
Contract framework for international buyers: we work under a B2B service agreement with a full IP assignment clause, so source code, data models, configurations and documentation produced for you belong to you on payment. A mutual NDA is signed before any data is shared. Where personal data is processed, we sign a GDPR data processing agreement (DPA) with Standard Contractual Clauses (or the UK IDTA for UK controllers); on the Turkish side the team also complies with KVKK (Law No. 6698). Local rules in your own country apply in addition to these.
Checklist for choosing sustainability reporting software
- Covers IFRS S1/S2 and TSRS disclosures, and ESRS if needed
- GHG Protocol-based engine with documented, versioned factors
- Full audit trail from figure to source
- Supports your consolidation approach and entity structure
- Integrates with your ERP and energy data
- Workflow for review and approval
- Clear ownership of code and data
- Hosting options that meet your data residency rules
Illustrative scenario
Illustrative scenario: a manufacturing group with six plants and two foreign subsidiaries prepares its first TSRS report. Energy and fuel data come from the ERP and meter readings, purchased goods emissions are first estimated on a spend basis, and climate risks are captured in a register shared with the risk team. The same product-level data also supports CBAM reporting and a future digital product passport. This is an example approach, not a completed client project.
Frequently asked questions
How do TSRS relate to IFRS S1 and S2?
TSRS 1 and TSRS 2 are the Turkish adoption of the ISSB standards IFRS S1 and IFRS S2, published by the Public Oversight Authority (KGK), with largely identical requirements.
How do we know whether we are in scope?
Scope in Türkiye is set by KGK decisions using size thresholds and sector criteria, which are updated periodically. Outside Türkiye, your local regulator or exchange decides. We check the current rules with you during scoping.
Do you also write the report text?
Our focus is the software and data. The disclosure workspace supports drafting and approval, and we can work alongside your sustainability team or consultants who write the narrative.
Can the same system be used for CBAM?
Yes. Site and product-level emissions data can feed both corporate reporting and CBAM product reports from one data foundation.
How do you calculate Scope 3 emissions?
We follow the GHG Protocol Scope 3 standard, typically starting with spend-based estimates and moving to supplier-specific and activity-based data for the most material categories.
Which emission factors do you use?
Recognised, documented sources chosen with you, such as national inventory factors, IPCC, DEFRA or supplier-specific factors, each versioned with source and year.
Does the software itself provide assurance?
No. Assurance is given by an independent provider. The software makes assurance easier with traceable calculations, evidence and read-only auditor access.
Should we choose SaaS or on-premise?
SaaS is faster to start; on-premise or private cloud suits banks and groups with strict data residency requirements. Both are possible.
How long does implementation take?
Typically a few months to the first test cycle, depending on entities and data quality. A team can usually start within 1 to 2 weeks.
Can our existing Excel files be imported?
Yes. We import historical data and templates so you keep your baseline years and comparisons.
Will it integrate with our ERP?
Yes. We integrate with SAP, Logo, Microsoft Dynamics and other ERP, energy management and HR systems.
Related pages: carbon data management, CBAM emissions reporting software, digital product passport software, data analytics and BI outsourcing, SAP consulting.
Let us set up your sustainability data platform
Tell us your entities, reporting frameworks and timeline and we will come back with a scoped proposal. Call or WhatsApp us on +90 850 335 10 87, write to info@360-soft.com, message us directly on WhatsApp, or use the contact page. 360 Soft Marketing Yazılım ve Danışmanlık Ltd. Şti., Nidakule Ataşehir Batı, Barbaros Mah. Begonya Sk. No:1 D:2, 34746 Ataşehir/İstanbul.
Türkçe: Türkçe sürüm
