Verification
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 the context of this audit, 2021 data from CCI’s facilities in Turkey, Pakistan, Turkmenistan were evaluated and Limited Assurance was obtained in accordance with Revised ISAE 3000 (International Assurance Agreements Standard) except for audits or reviews of historical financial charts.