An Evaluation of the Recommendations on Eli Guidance on Company Capital and Financial Accounting for Corporate Sustainability From the Perspective of Turkish Corporate Law

ELI Guidance On Company Capital And Financial Accounting For Corporate Sustainability is important as it draws attention to the importance of company equity in achieving corporate sustainability and provides guidance to companies in this direction. This study aims to introduce Turkish Law by comparing this Guideline, which contains guiding recommendations for the establishment of corporate sustainability and the use of companies' equity in this direction, with the regulations on reserves and profit distribution in Turkish Law.