AVRUPA HUKUK ENSTİTÜSÜ KURUMSAL SÜRDÜRÜLEBİLİRLİK İÇİN ŞİRKET SERMAYESİ VE FİNANSAL MUHASEBE HAKKINDA REHBER’DE YER VERİLEN SÜRDÜRÜLEBİLİR ÖZSERMAYE YÖNETİMİ TAVSİYELERİNİN TÜRK ŞİRKETLER HUKUKU AÇISINDAN DEĞERLENDİRİLMESİ

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.