ABOUT OUR REPORT

This report has been prepared in line with GRI Standards: Core option and the International Integrated Reporting Framework. As recommended in the Integrated Reporting Framework published by the International Integrated Reporting Council (IIRC); the report also establishes the connections among prioritized matters, business strategy and 2021 performance.

The report also reflects our progress statements regarding the United Nations Global Compact Progress Statement (COP), the United Nations Women’s Empowerment Principles(WEPs) and the Capital Markets Board Sustainability Principles Compliance Framework. The content development process of our report has been guided by the principles of importance, inclusion and sensitivity of the AA1000 Assurance Standard; and financial statements have been guided by the International Financial Reporting Standards (IFRS). We measure and report our social, environmenttal and ethical performance using the Greenhouse Gas Protocol developed by CDP, the International Labor Organization (ILO), the United Nations Anti-Corruption Convention (UNCAC) and the World Institute of Resources(WRI) as well as internationally recognized leading principles and frameworks.

As with our sustainability reports published since 2009, the selected data was again independently audited in our second integrated annual report. 2021, Scope 1, 2 and 3 GHG emissions of CCI Turkey Operation have been audited and verified by a third-party organization in line with ISO 14064-1:2018 standard. The independent financial audit was carried out in accordance with the Independent Audit Standards published by the Capital Market Board and the Independent Audit Standards which are part of the Turkish Audit Standards published by the Public Oversight, Accounting and Auditing Standards Authority (KGK).CCI Turkey Operation has successfully passed the inspections.

As required by articles 514 and 516 of the Turkish Commercial Code No. 6102 and the Capital Market Board’s “Principles for Financial Reporting in the Capital Market Communiqué” numbered II-14.1; CCI Group management is responsible from preparing and presenting the integrated annual report to the general assembly within the first three months following the balance sheet date and reflecting the group’s activities for that year and consolidated financial situation accurately, thoroughly, directly, truthful and honestly in every aspect. The Ethic Rules and other ethical responsibilities within the scope of the legislation have also been fulfilled by the independent audit company. The Independent Audit has provided opinion on whether the consolidated financial data in the annual report within the frame work of the Turkish Commercial Code provisions and the Communiqué and the reviews made by the Board of Directors are consistent with the Group’s audited consolidated financial charts and the information obtained during the independent audit and whether they reflect the truth and they have issued an integrated report including these opinions.

In this report, the consolidated financial situation is evaluated according to the consolidated financial charts. The report also clearly points to the development of the group and the potential risks. When preparing the report, the Board of Directors also takes into account the secondary regulatory arrangements made by the Ministry of Commerce and related institutions. The evaluation of the Board of Directors on these issues is also included in the report.

The independent audit was carried out in accordance with the Independent Audit Standards published by the Capital Market Board. These standards require compliance with ethical provisions and the planning of the independent audit to obtain reasonable assurance as to whether the consolidated financial data in the annual report and the reviews made by the Board of Directors are consistent with the consolidated financial charts and the information obtained during the audit and whether they reflect the truth.

As defined in the Independent Limited Assurance Report in the Sustainability Performance Indicators section of this report, independent limited assurance has been obtained for our operation in Turkey, Pakistan and Turkmenistan within the scope of the selected information. The selected information consists of total energy data energy usage per product, total water withdrawal and consumption data, water usage per product and waste data for Turkey, Pakistan and Turkmenistan.

In our report, we cover the value we create for all our stakeholders around six capital factors (financial, manufactured, intellectual, human, social and relationship, natural). While doing so, our main priority has been understanding and meeting the expectations of our stakeholders. “An Overview of CCI”, the first part of our five-part report; includes general information, highlights, interaction with our stakeholders and our integrated governance approach.

In the second part titled “Future Outlook”,we include our strategic priorities that we have shaped as a result of our interaction with our stakeholders and our comprehensive risk assessments, and in the third part called “Our Value Creation Approach", we summarize our programs and work aimed at creating value for our stakeholders. Under “Corporate Governance”, we provide detailed information about our activities and corporate governance, along with detailed information about board members and senior executives, and finally, in the “Annexes” section, we provide details about our activities, operational and financial performance, and technical and quantitative information for the stakeholders.