BARIŞ ACAR • ÖZGE ACAR ALP • MESU T AÇKU • BUR AK AĞ CA • ERHAN AK • ORKUN AK AR TUĞBA AKBAŞ • SELMA AKBULUT • CEREN AKÇA • MUHAMME T YUNUS AKDAĞ • YA ZGÜL AKDAŞLI A L P E R A K D E M İ R • U Ğ U R A KG Ü N • A H M E T U LV İ A K I L L I • N E R İ M A N A K K U Ş • D İ L A N A K P I N A R M U S TA F A B U R A K A K S O Y • C A N A N A K S O Y • M E R V E A K S O Y İ N A N Ç E R • S O N G Ü L A K TA Ş K U TAY G Ü N D E M A L A N • B E R K AY A L E M D A R • TA N E R A LTA N • E S R A A LTAY • YA Ğ M U R A LT I N S İ N E M A LT I N ÖZ • ÖY K Ü M A LT I O Ğ L U • O N U R A LT O K • A L PA S L A N A LT U N • E R H A N A LT U N O K O N U R A R I C I • R E M Z İ M E R T A R I K A N • AT İ L L A T U Ğ K A N A R L AT • O Ğ U L C A N ATA K A N ALİCAN ATAL AN • SENA ELİF ATAL AY • OLGA ATEŞ • ŞAHİNDER AVCI • Z AFER AVCI • MUSTAFA KEMAL AY ŞULE AYDEMİR • DENİZ AYDIN • SEMR A AYDIN DEMİREL • EMRE AYDOĞDU • ENES FATİH AYK AÇ BİLG E AY PEK • ÇİĞ DEM AY TIŞ • ELİ BABANİ • OSMAN BACANLI • NAİM BACI • K UBİL AY BAK AN P E T EK B A LC I O Ğ LU • B U R Ç İN B A Ş O L • B ER K AY C E M B AT U R • C A N S E T B AY K A L M U S TA FA TAY L A N B AY K U T • M E R T B AY S A L • M U R AT B E K TA Ş O Ğ L U • K Ü B R A B E L E N RE Y H A N B U S E B I Ç A KC I • M EH TA P B İ Ç İL • M U S TA FA B İL B E Y • G Ö N Ü L B İLG İ Ç T U Ğ Ç E B İ L G İ Ç KO R K M A Z • M U S TA FA B İ R K A N • Ş E V K İ B O R A N • Y E Ş İ M B Ö L Ü K B A Ş S E L İ M B Ü Y Ü K AY D I N • S E L D A B Ü Y Ü K Ç O Ş K U N • M E H M E T B Ü Y Ü K G Ü M Ü Ş • İ R E M C A N E R SERDAR CEBECİ • BÜŞRA CENGİZ • ORÇUN CEYHAN • L AURE CHEVALIER ALP CİBİLİ • I N TE G R ATE D R E P O R T 2 0 1 9 • ELİF COŞKUN • MEHME T COŞKUN L E O N C O Ş K U N • İ Z E L L E V İ C O Ş K U N • S A R A H C O Ş K U N • Z E Y N E P C U L FA • G Ö Z D E Ç A K A R TA L AT Ç A K M A K • N E C İ P Ç A K M A K O Ğ L U • M E H M E T Ç A L I Ş K A N • C E M R E S U E D A Ç A L O Ğ L U D E R YA Ç AY • C A N S U Ç AY I R • İ L K N U R Ç E L İ K • A S L I Ç E L İ K K I R A N • N ATA L İ A Ç E LT İ K L İ K Ü R Ş A D Ç E V İ K • Ş E Y D A Ç I R A K • EG E M E N Ç I TA K • B O R AY E R AY Ç İ F T C İ • G Ö K M E N Ç O R U K GÜRK AN DAL AKLI • GÖKHAN DAL AKLI • HAMZ A DALDAL • ÖZLEM DEĞİRMENCİLER EŞREF DEMİR • BAR AN DEMİRCİ • GÖZDE DEMİRÇALI • ER AY DEMİREL • TUĞÇE AYŞE DEMİREL A ZİZ M U R AT D EMİRTA Ş • PIN A R PİNH A S D ERK A ZE Z •ERBİL DİN Ç ER • MEHME T ERH A N DİREK E M R E A M İ R D İ Ş P E N Ç E • M E L İ H H A S A N D O Ğ A N • ÖZG E D O Ğ A N AY • C E M D O Ğ R U YO L B E G Ü M D U R A K L I O Ğ L U • F E R H AT D U R N A • S O N E R D U R U S U • A L İ D U YA N • M E R V E E F E V E L İ E F L AT U N • E R T U Ğ R U L E K E N • K Ü B R A E K İ C İ • K A R D E L E N E K İ N C İ • E N E S E L İ B O L S E R V E T E L İ B O L • G Ö K S U E M İ C İ • B E G Ü M E R A L P • B U R A K E R B E K TA Ş • H AT İ C E E R Ç E L İ K YAĞ MUR ERDAÇ • NESLİ ERDEM • T U Ğ BA ERDEM • İBR A HİM ONUR ERDEM • H A RUN ERDEMİR ONAT ERDOĞ AN • E ZGİ ERDOĞ AN • SONGÜL ERDOĞ AN • İLHAN ERDOĞ AN • ZİY NE T ERDOĞ AN PIN A R ERD O Ğ A N • MEHME T ERD O Ğ A N • ŞE Y M A ERENLER • K ERİM ERG İN • MEHME T ERON AT S E N A E R S O Y • AY Ş E E R TA N • B İ L G E E R T Ü R K • D Ö N D Ü F I R AT • E R E N F I R AT • U F U K G A R İ P ÖMERCAN GÖNCÜ • SERGEN GÖNEN • UMUT GÖNÜLKIRMA Z • SADİYE GÖNÜLKIRMA Z BERR AK GÖRGÜLÜ • NAME GÖRGÜLÜ • GÖKÇE GÜCÜYENER • GİZEM GÜL • PELİN GÜL KORKMA Z C İ H AT G Ü L E Ç • C A N E R G Ü L E R • S E R E N AY G Ü L E R • D İ L E K G Ü L O Ğ L U • S E R C A N G Ü LT E K İ N E ZG İ G Ü M Ü Ş • M U R AT G Ü M Ü Ş O Ğ LU • C EL A L E T T İN G Ü N Ç AV D I • O K A N G Ü N E Ş MUS TA FA EREN G ÜNG ÖR • C A N A N G Ü V EN • T U Ğ BA G ÜZE Y • H A K K I E Y MEN H ACI A HME TO Ğ LU EC E H AC IFA ZLIO Ğ LU • A HME T C A N H AC IS A LİH O Ğ LU • S ELİM HİÇ S O LM A Z • B A RL A S HÜN A LP M E R V E I Ğ D I R • O Ğ U Z H A N I Ş I K • EC E M I Ş I K • Ö ZG Ü R I Ş I K • G Ü L Ü M S E R I Ş I K • M U R AT İ B İ L F E R H AT İ Ç E N • N U R H A N İ M AY H A N • R E F İ K A İ S TA N B U L L U O Ğ L U • H A L İ L İ B R A H İ M İ Ş C A N ÖZNUR K ABAK • DOĞUŞ CAN K AÇAR • MEHME T K ALKINOĞLU • RİELL A K ALVO AFŞAR • ÖZDEN K ANCI FER AH K APL AN • NURHAN K AR A • MERT K AR A • GÖRKEM K AR A AĞ AÇ • SERK AN K AR ACA Z Ü B E Y D E B Ü Ş R A K A R A DAĞ • A HM E T K A R TA L • EC E K A S A P • NE J D E T K AY • A B D U L L A H K AYA E S R A K AYA D İ B İ • D E V R A N K AYA R • H Ü S E Y İ N K AYG U S U Z R AŞİT UĞUR K AYL AN • ONUR K AYMAK • BERK AY KEÇEL • HAK AN K EK L İKÇ İ • C İH A N K E S K İN G Ü LT EK İN • Ç İĞ D EM K IL I Ç ER T Ü RK
I NTE G R ATE D R E P O R T 2 0 1 9
4 TA B LE O F C O NTE NT S
5
About the Report
5
Presentation
6
Chairman's Message
9
CEO / Sustainability Ambassador's Message
10 About Mazars Denge
10 Our Corporate Values
11 Mazars Denge by Numbers
12 Corporate Profile
13 Our Services
14 Our Value Creation Model
14 Engagement of Our Stakeholders
16 Our Material Topics
20 Sustainable Development Goals and
Mazars Denge
22 Risks and Opportunities
24 Our Business Model
26 Our Value Creation Model
28 Our 2019 Performance and Insights
28 Key Focus Area 1: Generating Sustainable and
Responsible Revenue
30 Key Focus Area 2: Sustainable Service Approach
32 Key Focus Area 3: Supporting Employee
Development and Employee Satisfaction
38 Key Focus Area 4: Client Experience and
Satisfaction
44 Key Focus Area 5: Digital Transformation
46 Key Focus Area 6: Sustainable Development
52 Corporate Governance and Risk Management
54 Corporate Governance Structure
56 Our Risk Management Strategy
56 Sustainability Management
58 Ethical Principles
58 Quality Control System
59 Annexes
59 Annex 1: UN Global Compact:
Principles and Mazars Denge
60 Annex 2: Our Supplier Criteria
60 Annex 3: Our Human Resources Indicators
and 2020 Targets
64 Annex 4: GRI Standards Index
5 ABOUT THE REPORT
In line with our mission to create sustainable value for all
1, 2019 to December 31, 2019 with regard to our
of our stakeholders, we are delighted to share the first
material topics identified depending on the results
integrated report of our firm, which aims to generate
of stakeholder surveys with a focus on our integrated
responsible income based on our values and the
thinking approach.
development of our employees or, in other words, the human aspect. The main purpose of our first integrated
While preparing our report in line with the
report is to attract the attention of our stakeholders
"Comprehensive" practical level of the Global Reporting
to our sustainability approach and practices making
Initiative (GRI) Standards, we took into consideration the
up our philosophy of doing business, the progress we
Professional & Commercial Services Guidelines by the
have made in this area and our future goals through our
Sustainability Accounting Standards Board (SASB). Our
integrated thinking perspective.
report also encompasses the Sustainable Development Goals of the United Nations and the principles of the
Along our journey to contribute to awareness-raising
United Nations Global Compact to which we are a
in the field of sustainability and to be in closer contact
signatory as well as the progress reports under the United
with all our stakeholders, we went one step further
National Women's Empowerment Principles.
from sustainability reporting this year following the last three years and prepared the first integrated report of
All our sustainability work including the preparations for
Mazars Denge. The report written in accordance with
the integrated report is carried out by our Sustainability
the International Integrated Reporting Council (IIRC)
Committee. We would like to thank Prof. Dr. GĂźler
Integrated Reporting Framework (<IR>) shares our
Aras, who encouraged and guided us throughout our
performance for the 12-month period from January
reporting journey.
P R E S E NTATI O N
Our reporting activities initiated in 2016 firstly aimed to raise awareness and then to underline the responsibilities brought about by awareness and finally to enable institutions to act so as to fulfill their responsibilities. We have considered our 2019 report as an opportunity to show how we fill in the triangle of awareness, responsibility and action. We have invited to the stage our employees underlying our value creation model to present our sustainability work in the form of an integrated report this time.
6 CHAIRMAN'S MESSAGE
Today, no business line, profession and enterprise can be expected to survive without the support of emerging technologies.
Dear Stakeholders, The process through which scientists and thinkers
It scrutinizes the relation between financial data
invited the entire humanity including country leaders
and non-financial data. Therefore, this report is the
in particular to be sensitive about the environment for
reflection of an integrated way of thinking prioritizing
a long time by constantly warning and setting off alarm
not the economic growth, but the development.
bells and to which a deaf ear was generally turned
Philosophy of the report is based on the interaction
ended up in a disaster to our regret. I believe that the
between the economy, society and the environment in
system called "liberal economy" emerging in the 18th
order to put into practice the economic structure I have
century and gradually gaining pace to reach a level of
mentioned above. Thus, it has been drawn up based
consumption frenzy hit the brick wall. Unfortunately,
on not only financial information, but also many other
it is not fortune-telling to predict that the persistent
parameters.
continuation of this system will bring about many disasters and even the end of humanity.
I hope you read it with pleasure and wish you many healthy days.
Is not the Covid-19 pandemic the most striking example of this? Nature is constantly giving us signals and saying, "Abandon the economy based on consumption, more consumption and unlimited growth in a limited world". Ultimately, sources of the blue planet are limited. No matter what we do, it is not possible to change these resources. However, it is possible to change measurement systems. Our first Integrated Report presents the value we create
Leon Aslan CoĹ&#x;kun, CPA
to our stakeholders by consolidating not only financial
Chairman
data, but also non-financial data not included in financial
Mazars Denge
tables such as carbon footprint, female manager ratio, training hours per capita and client satisfaction level.
7
8
İbrahim Onur Erdem – Experienced Audit Assistant
İlker Tunca – Human Resources Assistant Specialist
I think we served a good purpose in solidarity through the marathon and we benefited the people around us by raising awareness. Last year, we participated in a marathon with Octopus Volunteers, and together we supported the washing and ironing of the laundry in Kadıköy for people in need.
I can say that the event I attended helped me to improve my ability to organize and guide the employees. What was positive for me throughout this activity was the engagement of everyone in the event on behalf of social community institutions without seeking any interest.
9 C E O / S U S TA I N A B I LIT Y A M B A S S A D O R ' S MESSAGE Dear Stakeholders, We are facing a very grave crisis of injustice across the
The melting glaciers in Antarctica, the constantly-record
world. I am prioritizing injustice over the climate crisis
breaking temperatures, any fire or the injustice suffered
since I believe that the climate crisis is arising because of
by a person on the other side of the world are actually
our unfair stance against the nature. In the midst of this
a common problem for everyone... The Sustainable
crisis of injustice caused by humans against humans and
Development Goal 17 calls for a common mind to find
the nature, the Covid-19 pandemic maybe has given
solutions to these problems.
everyone an SOS signal in order to test the awareness and be able to return from the edge of the abyss with
As for businesses, the aforementioned bond can
minimal damage. Will it be possible to take the necessary
only be understood and measured via integrated
lessons and achieve sustainable transformation at the
reporting. Here, I am talking about not only presenting
end of this process that triggered the questioning of
financial data and non-financial data together, but also
consumption and irresponsible behavior models by
addressing the causality between them.
clearly revealing many things that are thought to be impossible, could be done? Unfortunately, I do not
As Mazars Denge, our goal in our first report launching
have any macro answer to this question. However, this
our corporate sustainability journey was to raise
situation increases by all odds the importance of what
awareness on the issue. The aim of our second report
could be done by companies on a micro scale. I observe
was to bear the responsibility brought about by this
that awareness about sustainable development is
awareness. In our third report, we focused on the
rapidly increasing all over the world in a period in which
actions to be taken. In this report, we have strived to
many businesses have difficulty in deciding on corporate
present you the relationship between financial and non-
sustainability and do not know how to act or sometimes
financial data from a holistic perspective.
take it slowly. As societies become conscious day by day and common responses are spreading very rapidly, it is
I would like to describe our report as a new beginning
not so difficult to determine whether the value created
because an integrated report built on an integrated
has turned into a real benefit or whether the cost is
way of thinking can only produce the desired outcome
imposed on the society or the environment in order
only with a very effective and constantly developing
to gain a certain benefit! Therefore, I think that taking
measurement mechanism. This means a long maturation
“responsible”, not “problematic” steps by knowing
and cultural adaptation process. I would like to thank all
that every action has an environmental and social
our stakeholders in advance for their support, which
consequence and measuring the positive or negative
I am sure they will not be refraining throughout our
impact of these outcomes will be the cornerstone of
journey.
every business manager's decisions from now on. Awareness of the bond among all assets lies at the heart of the sustainability approach. This bond brings relation and communication beyond a differentiation between living and non-living things; the lines created by people such as borders and diversities such as language,
İzel Levi Coşkun, PhD
religion and race.
CEO / Sustainability Ambassador
Awareness of the bond among all assets lies at the heart of the sustainability approach. This bond brings relation and communication beyond a differentiation between living and non-living things; the lines created by people such as borders and diversities such as language, religion and race.
10 ABOUT MAZARS DENGE
OUR VISION
OUR MISSION
To be the most reputable company in
To achieve sustainable revenue and
the sector through our commitment
to create sustainable value for all our
to offer high-quality, reliable and
stakeholders with a focus on our values
boutique services.
and (employee) development.
OUR CORPORATE VALUES
Respect for LIFE, NATURE AND CULTURE
Starting with recruitment, our search for
or, in other words, respect for all beings
TECHNICAL EXCELLENCE is supported by
in the earth lies at the heart of the
on-the-job training, general technical
relations established by Mazars Denge
training and competence-based training.
with its employees. We owe our ability to
We know that technical excellence also
live together despite our differences to
considered as one of the key pillars of
this perspective.
our principles of high-quality service and independence is a goal which is always
We are trying to introduce an approach
desired.
combining the utilitarian ETHICS looking after the interests of all our stakeholders
All our stakeholders consider us "honest
including the society and nature with
and objective". We owe this to our
the care ethics stressing the importance
INDEPENDENCE over which we have made
of emotional communication. We aim to
no compromise since our establishment.
adapt this approach to our daily work
Mazars Global trainings and rules offering
with the professional ethics guidelines.
norms to support our independence approach make us stronger.
Our four habits underlie our BOUTIQUE SERVICE mentality referred by all our
Our curiosity, constant inquisitive
stakeholders: attention and time spared
mindset, the lessons taken from
by our senior directors for the needs of
experience, being an organization that
our clients; the way of doing business
can learn from each other and together
producing quick results through rapid
and being open to innovation prepare
access; presenting creative and tailor-
us for the future as cultural dynamics
made solutions for the problems of our
enabling us to adopt the habit of
clients and proactivity...
CONTINUOUS DEVELOPMENT.
11 MAZARS DENGE BY NUMBERS
The Number of Offices
The Number of Employees*
The Number of Partners
The Number of Clients
7
370
35
1.344
*This figure does not include the turnover and employees of Prokon, a member of Marcaillance offering legal consulting services.
BREAKDOWN OF REVENUES IN 2019
31 %
45 %
Accounting Services
Tax Services
7%
Advisory Services
17%
Audit Services
Net Profit / Sales
2019 > 10.3%
2018 > 10.4%
12 C O R P O R ATE P R O FI LE
ABOUT MAZARS
ABOUT MAZARS DENGE
Mazars is an international, integrated and independent
Undoubtedly, the basis of our pride lies in taking the
organization specialized in audit, accounting, consulting
first step in 1999 for establishing a partnership with
and tax services. As Mazars, we operate in a total
Mazars Group tallying with the values of Denge Group
of 106 countries and regions with 91 international
established in Istanbul in 1977 and thereby adding
integrated partnership offices and 15 liaison offices.
an international dimension to its activities. What sets
Opportunity of working in 19 additional countries apart
us apart from our competitors is the fact that our 35
from these regions through Praxity Alliance's network
partners 15 of whom are CPAs and a team of 370
of professional teams enables us to create more added
employees working in 7 offices within 6 provinces of
value for our clients.
Turkey offer top quality service and pay senior attention to our 1,330 clients based on boutique service
The expertise of our 40,400 employees led by over 1,100 partners in our 318 offices all around the world allows us to provide the same quality of service for all our clients irrespective of where they are. We are proud of helping our clients of all sizes from SMEs to global players, start-ups and public organizations in all stages of development.
approach.
13
OUR SERVICES
Our Consulting Services Corporate Finance
Our Tax Services
Strategic Management Consulting
Full Certification
Information Technologies Audit, Security and
Tax Consulting
Consultancy Services
Tax Review
Financial Due Diligence Services
Transfer Pricing
Corporate Governance, Risk, Control, Internal Audit
VAT Refund
and Fraud Audit Services
Tax Due Diligence
Management & Human Resources Consulting Services
Tax Cases Circulars Our Audit Services
Amendments in the Field of Tax
Independent and Special Purpose Audit Services Denge Academy Our Accounting Services
Training Services
General Accounting Payrolling Reporting Accounting Revision
OUR TAX SERVICES
OUR ACCOUNTING SERVICES
Highlights of our Tax Consulting and Full Certification,
Our highlights while offering our clients the option
Tax Advisory, Review, Transfer Pricing, Tax Refund and
of partly or completely outsourcing their accounting
Tax Due Diligence Services:
departments:
Our goal of offering the same quality of service to
Vision fuelled by the expertise of our partners on
all our clients through common senior level visits,
independent audit and international tax matters and
interim reports and creative solutions for technical
the added value we have created for our clients from
matters in line with our boutique service approach;
the perspective of a consultant
Increasing the efficiency of our tax audit teams and reducing the workload of our clients' accounting
OUR CONSULTING SERVICES
departments owing to our continuously improved CAP audit software;
Our highlights for Corporate Finance Services, Strategic
Our quality of service improved through the
Management Consulting Services, Management and
rated quality audits developed by our Tax Partner
Human Resources Consulting, Corporate Governance,
Responsible for the Quality Control of Tax Services;
Risk, Control, Internal Audit and Fraud Audit Services,
Monthly technical meetings held with CPAs and
Information Technologies Audit, Security and
directors in all Mazars Denge offices under the
Consulting Services and Financial Due Diligence
leadership of the Chairman
Services: Responding to the needs of our clients from a broader perspective through our seasoned directors
OUR INDEPENDENT AUDIT SERVICES
with prominent success stories and consulting staff with interdisciplinary background
Highlights for our independent audit and special
Achieving time and energy savings through
purpose audit services offered at international
agile project management practices with highly
standards:
competent staff following international and national
A special blend of our knowledge on insurance with
agenda and literature
the customer insight of our teams experienced in both sides of the table
DENGE AKADEMÄ°
Added value created by the management letters prepared by considering analyses on internal control
Fulfilling the training needs of our employees on
and information technologies for the identification
professional matters, Denge Academy can also offer
of risks forming the basis of audits
boutique training events for our clients upon request.
14 O U R VA LU E C R E ATI O N M O D E L ENGAGEMENT OF OUR STAKEHOLDERS Based on our mission to create sustainable value for
communication at intervals varying depending on need
all our stakeholders, we identify our material and
and strive to continuously improve our sustainability
important topics in line with the expectations of our
performance in line with feedback from our stakeholders.
stakeholders and pay attention to periodically reviewing them. We build our long-term strategies depending on
Apart from maintaining the dialogue with our stakeholders
these priorities identified with the engagement of our
by various means of communication, we apply AA1000SE
stakeholders.
Stakeholder Engagement Standard methodology so as to execute the stakeholder engagement process in a more
We meet with our stakeholders lying at the heart
strategic and comprehensive way while identifying our
of our sustainability approach by various means of
priority areas of sustainability.
O U R N ATI O N A L A N D I NTE R N ATI O N A L M E M B E R S H I P S / C O LL A B O R ATI O N S We try to duly fulfill our duties in national and international associations to offer our knowledge
AHK - German-Turkish Chamber of Commerce AYMMO - Chamber of Certified Public Accountants
at Mazars Denge to our stakeholders
Endeavor
and play a pioneering role in sectoral
GKD - Revenue Inspectors' Association
developments.
GIMDER - Association of Revenue Administration
We undertake senior positions such as Chairman, Board Member, and Audit Board Member in leading
taking part in as many projects as possible in order to
GYIAD - Young Executives' and Business people's HUZV - Tax Inspectors' Foundation IYMMO - Chamber of Sworn-in Certified Public
Italian Chamber of Commerce and Industry Italian Chamber of Commerce in Izmir
We add value to our stakeholders by implementing
TAIDER - Family Enterprises Association
content partnership projects going beyond the scope of
TIDE - Institute of Internal Auditing of Turkey
ordinary membership with associations such as TÜSİAD, and BusinessFrance to render our collaboration more
Turkish-French Chamber of Commerce
attach to knowledge and make us an exemplary reputable institution not only for our clients, but also for NGOs and public authorities.
(CCI France Turquie) TMUD - Expert Accountants' Association of Turkey
qualified. Such content partnerships combining research and innovation signify the importance we
Accountants of Istanbul Swedish Chamber of Commerce
implement projects in associations.
IYMMO, Italian Chamber of Commerce and Industry
Directors and Assistant Directors
Association
professional organizations such as TÜSİAD, YASED, and AYMMO. We try to increase our contribution by
of Ankara BDD - Independent Audit Association
TÜSİAD - Turkish Industry and Business Association
Insurance and Private Pension Workspace
"These Young People Have the Potential!"
Workspace
Tax Workspace TURMOB - Union of Chambers of Certified Public
Accountants of Turkey UFE - International Financial Management Institute YASED - International Investors' Association
Sustainability Initiatives United Nations Global Compact WEPs - Women's Empowerment Principles ERTA - Integrated Reporting Turkey Network
15
STAKEHOLDER GROUP
Communication Channels Client visits and meetings, sectoral meetings, seminars and conferences,
CLIENTS
client satisfaction surveys, corporate website ( http://www.mazars.com. tr/ ), social media accounts, offices, information over e-mail, media, communication campaigns, client contact form, sustainability report
Department meetings, management meetings, intranet website, focus group meetings, talent management meetings, â&#x20AC;&#x153;Kick Offâ&#x20AC;? meetings, EMPLOYEES
employee commitment and satisfaction surveys, Move & Mobility programs, Corporate Social Responsibility projects, employee events, internal announcements, training activities Annual ordinary general assembly meeting, board meetings, periodic
SHAREHOLDERS
reports, corporate website (http://www.mazars.com.tr/), social media accounts, teleconference meetings and e-mail correspondence
SUPPLIERS
Corporate meetings, face-to-face meetings, tenders, corporate website, periodic audits, e-mail, mail, phone, fax
AUDIT, TA X, ACCOUNTING AND
Meetings within the scope of industry association memberships, corporate
CONSULTING SECTOR
collaborations
COMPETITORS
PUBLIC INSTITUTIONS & REGUL ATORY AUTHORITIES
Various professional meetings with other companies operating in the sector, media monitoring, social media
Regular follow-up of reporting obligations and other forms of data flow stipulated in laws and regulations, periodic audits, related meetings, forums and conferences
NON-GOVERNMENTAL
Joint CSR projects, project meetings, sponsorships, sustainability report,
ORGANIZ ATIONS
corporate website (http://www.mazars.com.tr/), memberships
UNIVERSITIES
Conferences, sponsorship, career days, one-on-one meetings, scholarships
Corporate website (http://www.mazars.com.tr/), press releases, press MEDIA
conferences, social media accounts, advertisements, special news coverage and interviews, content partnerships Corporate Social Responsibility projects, sponsorships, press releases,
PUBLIC
sustainability report, events, corporate website (http://www.mazars.com. tr/), social media accounts
16 O U R M ATE R I A L T O P I C S
Until 2018, we annually updated our
We initially made use of a list of topics based on global
materiality analysis to guide our
and sectoral trends, sectoral reports, GRI and SASB
activities in line with the expectations of our stakeholders forming the core of our sustainability approach and to continuously follow the levels of materiality for the material topics identified. We decided to update it every two years since 2018.
Professional Services Sector Standards to identify the material topics of Mazars Denge. Following this study, we carried out a comprehensive stakeholder analysis by accessing all stakeholder groups via online surveys, face-to-face and phone interviews. This analysis was followed by the identification of core focal areas for Mazars Denge through the workshops organized with the Sustainability Committee, Board and partners. These activities conducted in 2018 singled out 6 focal areas considered significant by both Mazars Denge and our stakeholders:
Müge Olmuş – Accounting and Outsourcing Manager We attended the event “Women Leadership Seminar 2019” with Gökçen Müftüoğlu Çapa from the Financial Due Diligence Services Department. This event is a Mazars Global event held with the participation of 52 women from around 23 countries. During the seminar, we were inspired by many successful women and men who supported these women and listened to their stories. I came back with a lot of new knowledge and experience in my pocket! I have a long list of dos and don'ts. As women, we strive to exist in a business order organized and dominated by men. Even though women have started to play an active role in business life in recent years, we see that the decision-making mechanism of many companies is directed by men by considering their management staff. During this event, I met more than 50 women from different cultures, spent time together and shared both our business and life experiences. I realized that from whichever country you are across the world, you need to show your strength to have a say as a woman. Women are equipped with all the qualities necessary to be a leader, but societies are insufficient to offer equal opportunities. Participating in such an event supporting the adoption of positive perception towards women to achieve this success made me feel really powerful. I can say that I have started looking at my own management and career goals from a different perspective.
1. Generating Sustainable and Responsible Revenue 2. Sustainable Service Approach (Value-Oriented Service Approach)
3. Sustainable Employee Development and Employee Satisfaction
4. Innovation in Services and Digital Transformation 5. Client Satisfaction / Experience 6. Compliance with Sustainable Development Goals
17
Stakeholder interest
OTHER TOPICS
FOLLOW-UPs
MATERIAL
Supporting Sustainable Employee Development Work - Life Balance
Collaborations with Academic and Education Institutions
Gender Equality and Empowering Women
Employee Volunteerism Reducing Environmental Impact
Client Focus
Responsible Management
Cultural Sustainability Sustainable Performance Benchmarking
Intrapreneurship
Global Concerns
Innovation in Services and Digital Transformation
Generating Sustainable and Responsible Revenue
Integrated Reporting
Disseminating the Sustainability Perspective
The impact on the institution and operations
18
Nabi Küçükgergerli – Senior Audit Director We received training on the Atlas software that Mazars will use globally and we went to France and the Netherlands. We went to France with Necip Çakmakoğlu and to the Netherlands with Riella Kalvo. Since the audit will be carried out via the new software program, the way we perform the audit has been affected and we have switched to a more global audit software program.
Natalia Papamitrou – Executive Assistant
Gökhan Dalaklı – Accounting and Outsourcing Manager
I felt at home during Vasilopita event although I lived in a country and environment very different from my culture.
I have learned that attending in events ensures that the brand of which we are both a representative and employee is represented in a very good way and thus, such events create optimum dialogue between taxpayers and certified public accountants. Therefore, I really enjoyed Beaujolais Nouveau. Mehtap Kızıltaş – Accounting and Outsourcing Supervisor It was very nice to send good wishes in their own language to people you had never met or even seen, and to know that this would put a little smile on their faces. That's why I enjoyed the Chinese New Year celebration very much.
19
Kerimcan Ertuğ – Danışmanlık Ortağı The approach summarized by Zeynep Meydanoğlu during the Ashoka Fellowship Gala has exemplified how I can effectively summarize the topics I have integrated. The approach summarized by her in parallel with my life and work approach I have adopted as creating sustainable value is as follows: 1. Focus on the problem, not the solution. 2. Do not get stuck in the ego. 3. Be persistent. 4. Make it work in a way that you will not be needed one day.
Merve Iğdır – Senior Human Resources Specialist Considering in terms of business life, the TUGFO (Turkish National Youth Philharmonic) event has been a good example for me for creating synergy and achieving a goal as a team.
CAPITAL AREA
KEY FOCUS AREA
FINANCIAL
Generating
CAPITAL
Sustainable and Responsible Revenue Sustainable Service
MATERIALITY RANK 5
MATERIAL TOPICS
RELEVANT SDGs
Compliance with corporate governance principles
9 2
Approach
Sustainable performance benchmarking
8
10 12 16 17
Adherence to values (Mazars Denge's values to offer reliable, ethical, boutique and high-quality service)
HUMAN
Supporting
CAPITAL
Sustainable Employee Development and Employee Satisfaction
INTELLECTUAL
Digital Transformation
1
Supporting sustainable employee development and employee satisfaction
6
Equal opportunities and diversity
3
Work-Life balance
12
Employee volunteerism
4
Innovation in services and digital
CAPITAL
transformation
SOCIAL AND
Client Satisfaction /
RELATIONAL
Experience
14
Intrapreneurship
7
Client focus (commitment to clients,
5
8
10 16
8
9
10
8
10
independent approach and technical
CAPITAL
excellence) Sustainable
8
Spreading the sustainability perspective
4
Development
10
Supporting societal development
12 14 16
(collaboration with NGOs on societal,
17
cultural and environmental issues) 11
Collaborations with academic and education institutions
NATURAL
Sustainable
CAPITAL
Development
13
Reducing environmental impact
12 13 14 15
20 S U S TA I N A B LE D E V E L O P M E NT GOALS AND MAZARS DENGE
We included material topics as well as sustainable
SDG 13 - CLIMATE
development goals in 2018 stakeholder survey to
Due to rising temperatures, the
identify the priorities of our stakeholders. Their
Climate Crisis has become the most
feedback was evaluated by Mazars Denge Sustainability
important common problem for all
Committee, and we identified as focus areas the goals of
living creatures in the world. For this
"Reduced Inequalities", "Responsible Consumption and
reason, every business must have
Production" and "Peace and Justice" from among the
awareness and fulfill their respective responsibilities
Sustainable Development Goals (SDGs) in order to leave
just like every individual to keep global warming below
a better world to future generations.
2 degrees. In order to reduce carbon emissions, carbon emission per person is calculated precisely in all offices
SDG 10 REDUCED INEQUALITIES In line with this goal aiming to
of Mazars Denge, and various measures are taken to raise awareness and reduce consumption on matters related to climate action such as energy consumption, paper consumption and water consumption.
reduce disparities bet ween
implementation of international accounting and audit
SDG 16 PEACE, JUSTICE AND STRONG INSTITUTIONS
standards in Turkey at the highest quality possible on
We are aware that sustainable
one hand and strive to ensure that our clients receive the
development goals c an only
same quality of service not only in the head office, but
flourish in an environment of trust
and within countries, we, as Mazars Denge, contribute to the
also in all regions on the other.
SDG 12 - RESPONSIBLE CONSUMPTION AND PRODUCTION
developed by peace, stability, human rights and law. Therefore, we are trying to create an effective and fair management model that ensures maximum freedom of expression within the company, engagement in managerial decisions at different levels, and the
We know that educating individuals
resolution of potential conflicts of opinion and practice
in the society and entrepreneurship
through mutual persuasion. We believe that this model
are of great impor t ance for
will both create an impact on a micro scale and play a
smooth transition from the consumption economy to
role in social transformation by setting an example for
the sustainable economy. Therefore, we take part in
other businesses and contribute to the creation of an
activities to raise awareness on this subject both inside
entrepreneurship and innovation ecosystem within an
and outside the company, especially in cooperation
environment of trust.
with education institutions and NGOs. As reflected by "These Young People Have the Potential!" from TĂ&#x153;SÄ°AD, acquiring a sustainable development perspective for entrepreneurs as early as idea development stage helps them get to know concepts such as bearing responsibility for the forms of producing and consuming goods and resources, calculating the ecological footprint at every stage, developing an awareness of local production & local consumption and the efficient management of shared natural resources.
21
Hayriye Ocak – Intrapreneurship Specialist
Cahit Yerci – Tax, Internal Quality Assurance Partner This event enabled me to learn about the Beaujolais Nouveau celebrations that I had never attended before and had a historical background. It was a nice and pleasant experience for me to get to know new business people and share some of my opinions and ideas with them as a member of Mazars Denge Family during that event.
You are trying to find solutions for the different problems regarding the world you share with other individuals throughout TÜSİAD's "These Young People Have the Potential!" event and what is common for you is to identify emerging needs and to have an entrepreneurial spirit. The communication I established there was a turning point for my career, which is the best outcome of this event for me. I started learning by experience owing to the people trusting me and what I will do and conferring responsibilities to me in this journey.
22 RISKS AND OPPORTUNITIES
As Mazars Denge, we systematically
2. Non-compliance with the Law on the Protection of
identify market risks based on our
Personal Data:
business experience of over 42 years. We consider all risks listed in this section as an integral part of business processes and aim to turn each risk into an opportunity. Under our sustainability approach, we consider each risk as an opportunity paving the way for learning, taking lessons and improving ourselves through long-term integrated thinking in connection with the inputs and outputs integrated into
This risk was identified when the Law on the Protection of Personal Data entered into force and an internal service unit was established within the company to identify the rules to be followed, the measures to be taken and the responsibilities undertaken. In addition, we started offering services on the Law on the Protection of Personal Data to our stakeholders in coordination with cyber security and legal firms.
3. Creation of a negative report or the cancellation of license because of the inspections of the Public Oversight Authority, the Banking Regulation and Supervision Agency or the Capital Markets Board of
our business model. In this regard, we
Turkey:
fill in the key performance indicators
Quality control units were established within the
table including not only financial, but also non-financial data monthly with data from all our offices and consolidate the results quarterly. As Mazars Denge, we choose our thematic Sustainable Development Goal by considering the aforementioned risks. RISKS RELATED TO PROFESSIONAL LIABILITY 1. The presence of any major deficiency or wrong information in the reports or opinions presented to clients: One of the major risks in audit, accounting and consulting services that are based on knowledge and interpretation is the presence of errors in the reports prepared or the opinions presented. Weekly and monthly technical meetings are held to turn the prevention of these mistakes into an opportunity for all employees, and these meetings encourage individuals to share their opinions in a sincere environment rather than one of mutual competition. The directors attending these technical meetings can easily express the problems and solution suggestions encountered during the services offered to the stakeholders, and solutions are offered in common sense.
company to achieve results worthy of our reputation as a result of the inspections conducted by regulators and the quality control activities organized by Mazars head office every 3 years. The quality control unit under the independent audit department also offers independent audit services to the clients, thus increasing the experience and knowledge of the team through field studies.
4. Loss of license because of unethical behavior by a licensed senior manager: Ethics is one of Mazars Denge's core values. Open communication is established for any aspect of ethics and employees are encouraged to receive opinions from the senior management on any gray area. The ethics line was introduced as of 2019. 7 applications filed here were examined and finalized by the relevant parties.
ECONOMIC RISKS 1. Failure to generate responsible revenue 2. Collection 3. Loss of turnover 4. Loss of profitability 5. Exchange rate Mazars Denge management aims to ensure that the revenue generated complies with the articles stipulated in the Global Compact. In this respect, we strive to create value for all stakeholders including society
23
and the environment from an integrated perspective
2. Loss of efficiency: Employees are granted the
throughout all processes starting with the selection
opportunity of increasing their own efficiency and
of clients. Cash flow and reserves are checked by the
encouraged to participate in all kinds of innovation
financial affairs department regarding all economic
projects through the environment of trust and
risks and the reserves sufficient for paying wages in the
technological development offered within the company.
absence of any collection are constantly allocated. In addition, attention is paid to ensuring that the revenue
3. Moving away from corporate values: It is expected
acquired from a single client does not exceed 10% of the
that the values at the core of Mazars Denge's culture
respective department's turnover. Daily collections are
will be internalized and owned by all employees. An
monitored daily by the department managers in order
environment of mutual trust is targeted among the
to reduce average collection periods. In addition, the
employees of the company and between the employees
relationship between the total team time spent on each
and clients as well as other stakeholders. It is believed
job and the value created for the respective stakeholder
that the company's resilience to market conditions
is questioned. Attention is paid to the currency/TRY
and potential crises originates from its commitment to
balance of the revenue generated from clients.
values as well as its financial strength.
TECHNOLOGICAL RISKS
CLIMATE CRISIS RISK
1. Lagging behind technological developments:
Failure to do business due to natural disasters that
Different innovation projects are developed within the
may be caused by the climate crisis: Mazars Denge
company with contributions from the Intrapreneurship
pays attention to raising awareness for all employees
Unit and the starting point of these projects is
about the climate crisis with a focus on its environmental
continuous feedback from our employees at all levels.
role within its micro area of influence, and cooperates
Software developers are employed in Izmir and Istanbul
with NGOs operating in the field of environment.
offices. Our goal is to develop products that can be
Environmental impact criteria are in play while selecting
used both within the company and by our stakeholders
suppliers and clients and activities are performed to
and increase efficiency by combining the capacity of
raise awareness on the climate crisis and environment in
developing software with our technical knowledge and
the institutions and organizations of which the company
experience regarding our services.
is a member.
2. Cyber Security: Constant coordination is established
POLITICAL RISKS
between the IT department and the cyber security service unit, and activities are carried out between the
Loss of business due to the political environment in
IT, IT Audit, Security and Consulting Services and Risk
the country: As a fully independent organization with
Management departments for all security aspects.
its stance and approach, Mazars Denge knows the
Innovations are followed in constant communication
importance of SDG 16 Peace and Justice and supports
with Mazars head office and Mazars offices in other
this cause. It also offers its employees and stakeholders
locations and they are turned into benefits both within
the opportunity of accessing to accurate and objective
and outside the company.
information.
OPERATIONAL RISKS
EARTHQUAKE RISK
1. High Employee Turnover: The HR department
Internal training activities are organized and drills are
and management ensure that integrated thinking
performed in Istanbul, which is an earthquake zone,
and corporate sustainability approach play a role in
regarding what to do in case of an earthquake. In
all decisions within the company and are integrated
addition, our IT department takes necessary measures
into all operations so as to increase the satisfaction
to prevent data loss during an earthquake.
of employees considered as the most important stakeholders, and to cater for their development not only in technical, but also in social and cultural terms.
24 OUR BUSINESS MODEL
OUR INPUTS
OUR BUSINESS ACTIVITIES
FINANCIAL CAPITAL
HOW DO WE CREATE VALUE?
• Strong equity structure • Ability to generate revenue through different
We offer
functions
• tax,
• Risk & Opportunity balance
• accounting, • audit,
HUMAN CAPITAL • Equal opportunities
• consulting services to our clients operating in various sectors
• Investment in sustainable employee development • Career planning and career support programs
We share our expertise and experience with our
• Work-Life integration
clients based on our boutique service approach.
• Seasoned staff
We blend our technical excellence perspective with the personal skills of our teams. International
SOCIAL AND RELATIONAL CAPITAL
and national large corporations, public
• Capacity of establishing sustainable and effective
institutions, SMEs and private companies prefer
communication with stakeholders
us for our special solutions at the same quality
• Sustainable client portfolio
as well as the quality of our activities that are
• Experience sharing
regularly audited through quality control systems.
• Strong collaborations with NGOs and Start-ups • Niche training and organizational structuring practices prioritizing the needs of clients • Sustainable and responsible approach in relations with business partners and clients INTELLECTUAL CAPITAL • Intrapreneurship perspective
Our corporate values guiding all our activities: Respect for Life, Nature and Culture Ethics Boutique Service
• Digital transformation - Information security
Technical Excellence
investments
Independence
• Sectoral expertise
Continuous Development
• Certificates and licenses • Content partnership with different institutions • Deep-rooted history PRODUCED CAPITAL • Investments aimed at developing sustainable quality of service infrastructure NATURAL CAPITAL • A mentality of continuously improving and developing environmental performance • Investments aimed at raising environmental awareness • Environmental and social impact assessment for the selection of suppliers
Quality
25
OUR OUTPUTS FINANCIAL CAPITAL
THE VALUE WE CREATE AND SHARE
• Shares of departments in total turnover • Net Profit / Sales
The value created for Mazars Denge; Responsible and sustainable revenue
HUMAN CAPITAL • Ratio of female employees
Expansion of sustainable service capacity
• Ratio of female managers
Employee commitment and satisfaction
• Employee turnover rate
Client loyalty and satisfaction
• Average training hours per employee
Expansion of the client portfolio Reputation
SOCIAL AND RELATIONAL CAPITAL • Rate of increase in collaborations
Brand equity
• Rate of increase in Client and Employee Activities
Corporate culture
INTELLECTUAL CAPITAL • Total number of certificates and licenses held by
Contribution of highly skilled workforce to
sustainable service development Reducing direct and indirect environmental
employees
impact PRODUCED CAPITAL • Investments aimed at developing sustainable quality of service infrastructure NATURAL CAPITAL • Total energy consumption
The value created for the External Environment and All Stakeholders; Responsible management approach
protecting the society and future
• Carbon emissions
Supporting the development of the sector
• Paper saving
Employees' reflection of sustainable perspective
• Rate of digitalization for communication activities • Rate of decrease in paper consumption for
to their lives and ways of doing business Talent and experience transfer
communication activities
Activities contributing to efforts aimed at
mitigating the impacts of climate change Contribution to the programs supporting
young entrepreneurs Contribution to social development through
Corporate Social Responsibility projects Information security
26 VA LU E C R E ATI O N M O D E L RISKS AND OPPORTUNITIES OUR INPUTS
FINANCIAL CAPITAL
HUMAN CAPITAL
Generating Sustainable and Responsible Revenue
CRE ATING SUS TAIN ABLE VALUE Responsible Revenue
O T H E R S TA K E H O L D E R S CLIENTS
SOCIAL AND
EMPLOYEES
RELATIONAL CAPITAL
Sustainable Development
Customer Relations Management
VA LUE S
INTELLECTUAL CAPITAL
PRODUCED
Digital Transformation
CAPITAL
NATURAL CAPITAL
TECHNOLOGY AND INNOVATION ECOSYSTEM
Employee Development & Learning Organization
27
OUR OUTCOMES / 2019 PERFORMANCE
REVENUE DIVERSITY
2019
2018
Change* (points)
Tax services
44.9%
44.3%
0.6
Accounting services
31.6%
33.7%
-2.1
Audit services
16.9%
17.1%
-0.2
6.7%
5.0%
1.7
Consulting services
Sustainable Service Approach
FINANCIAL RATIOS
Net Profit / Sales
2019
10.3%
2018
10.4%
Ratio of female employees
46%
Ratio of female managers
32% (directors + managers)
Employee turnover rate
28% ! (30% in 2018) 26% (voluntary terminations) ,(26% in 2018)
Processes
Supporting Sustainable Employee Development and Employee Satisfaction
Average training hours per employee
33 hours
Rate of Increase in Collaborations/Activities
237.5%
Rate of increase in client and employee activities
67%
Total number of certificates and licenses held by
262
employees
Client Experience and Satisfaction
Change in total energy consumption*
0.44% **
Change in carbon emissions*
-0.02% **
Change in paper consumption*
0.45%
Rate of increase in the followers of digital
60%
communication channels Rate of decrease in paper consumption for
-13.04%
communication activities *Represents the change between 2018 and 2019. **The Expense Management System, the absence of which was detected during the carbon calculations for 2018 and which was introduced through a new software program, has significantly facilitated the follow-up of transportation expenses in particular. This program has expanded the travels included in the carbon calculations. In addition to the flights calculated in previous years, leased or private vehicles, bus, ship and taxi calculations are now included in Scope 3 - Travels. As a result of the expanded scope, there was an increase in total energy consumption in 2019 (due to the widening of the scope for fuel calculation) while the total greenhouse gas emissions did not change significantly.
CORPORATE GOVERNANCE PRINCIPLES
28 FOCUS AREA 1: G E N E R ATI N G S U S TA I N A B LE A N D RESPONSIBLE REVENUE Our focus area "Generating Responsible and Sustainable Revenue" has five main components:
1. DEVELOPMENT INSTEAD OF GROWTH
2. ETHICS
As Mazars Denge, we know very well that unlimited
In his book titled 'Transient Caretakers', the Chairman
growth is not possible in a world with certain limits.
of IIRC Mervyn King says: "Ethics is how one makes
That is why we are a firm focused on improvement/
money". Our understanding of ethics as a corporation
development rather than growth. While growth is
combines the multi-benefit utility theory, or, in other
used as a quantitative concept, development is a
words, utilitarian ethics with care ethics. Examples
qualitative concept related to investment in people
of this approach forming the basis of our ethical
and the environment. It encompasses many elements
approach can be listed as being sensitive to client or
such as corporate stance, education, added value,
employee transfers by considering our competitors
quality, innovation, entrepreneurship and especially
as stakeholders, avoiding practices that will harm
investment in women. The definition of sustainability
the sector in pricing policies, making available the
we adopt at Mazars Denge aims to transform the
developments created with the technical knowledge of
consumption-base d e conomic g row th mo del
Mazars Denge in CAP software to the use of the whole
accumulating the "interest" in a single center into a
sector and not bidding for the tenders of the projects
model that "mainstreams" sustainable benefit and that
believed to cause environmental harm in spite of
is also benefited by our stakeholders, nature and society
promising lucrative economic return.
all together. This directly depends on balancing the economic return with social and environmental impact within a corporate setting. As Mazars Denge, all of our efforts to increase the number of female managers, increase the frequency of professional and competency training programs, introduce quality grading, not to accept assignments above the optimum level during the busy season, and revise client selection criteria are
Deniz Erginay – French Desk Coordinator Being in the same environment with young people and listening to their creative ideas during TÜSİAD's "These Young People Have the Potential!" event was exciting for me.
all development-oriented activities that can be grouped under the category of responsible income.
Seda Korkut – Human Resources Administrator Vasilopita event personally contributed to me in terms of getting to know and understanding a culture so that I could work more comfortably with different cultures throughout my career. It was very impressive that a team of young children came to tell about an important ritual of Greek culture and made a presentation along with Greek songs. Since my heart goes out to children, it made me experience very warm and sincere feelings.
29
3. RESPECT FOR THE LOCAL We do not accept the assumption that the desire for growth fueled by globalization is much more important than the preservation of local qualities. Through the geographical development policy that we have introduced to this end, we expect our regional offices to embrace fundamental values such as people, quality, trust, client focus and technical excellence. Beyond that, their cultural differences are respected and their daily affairs are not interfered with. Our goal is to support the establishment of a corporate order at local level through the exchange of information instead of introducing a central management system. In this sense, we pay attention to developing services at each local office from scratch rather than relocating these services from the headquarters to local offices.
4. TRANSITION FROM THE MONETARY MEASUREMENT SYSTEM TO THE SUSTAINABLE MEASUREMENT SYSTEM
5. EMPLOYEE RIGHTS The "people first" principle we adopt as Mazars Denge points to a responsibility beyond the execution of
We believe that businesses have very important social
employee rights in line with the Working Conditions
and environmental impacts going beyond the values
clause mentioned in the Global Compact and within
measured with money. While determining our key
the framework of the rules stipulated by law. Our
performance indicators for responsible revenue at
responsibility covers many examples such as increasing
Mazars Denge, we use parameters such as the ratio of
the number of female managers, ensuring work-life
pro bono service hours to total available time, social
balance, contributing to the development of employees
responsibility hours per person and carbon emissions
not only professionally, but also culturally, showing
per person in addition to monetary measures such as
respect for all kinds of diversity and differences, including
turnover, profitability and accounts receivable turnover.
LGBTQI individuals, within the company, expanding representation in managerial decisions and creating an environment dominated by freedom of expression. In
Hayriye Ocak â&#x20AC;&#x201C; Intrapreneurship Specialist We designed the "Ideathon" event as Intrapreneurship Unit together with the Marketing Department. It was an event where we created a team of individuals with different specialties from our firm and produced ideas on what kind of changes we could make to improve our way of doing business.
addition, we pay attention to duly improving ourselves by diligently reviewing at department level the results of satisfaction survey organized every two years and covering all offices in 2018 and in the evidence of the feedback from the survey. Our employees experiencing any problem can also easily access to the CEO.
30 FOCUS AREA 2: S U S TA I N A B LE S E RV I C E A P P R OAC H
LONG-TERM RELATIONSHIP WITH OUR CLIENTS We take care to adopt the same values with our clients to establish long-term corporate ties with them. During and after the client evaluation process, the environmental and social impacts of our clients' activities play an important role in ensuring the sustainability of our business relationship. We attach importance to our clients' supporting social responsibility activities and engaging in sustainability efforts and we share our experience/facilities on these matters with our clients requiring them. The preparation of national/
Derya Çay – Senior Accounting and Outsourcing Assistant During Beaujolais Nouveau Izmir event, I realized that the business relations established with the clients in our client-oriented firm could also lead to nice friendships in mutual respect.
international sustainability reports by around 10% of the clients served by our Istanbul Office in 2019 stands out as an obvious indicator of this.
LONG-TERM RELATIONSHIP WITH OUR SUPPLIERS We attach importance to our suppliers' acting in line with the basic principles we have identified: Respecting human rights and not being complicit in
human rights violations Upholding the freedom of association and the
effective recognition of the right to collective
bargaining for their employees Not engaging in forced and compulsory labour Not employing child labour Elimination of discrimination in respect
of recruitment and placement Being sensitive to environmental problems and
acting with the awareness of environmental protection in their products and services Fighting against bribery, extortion and all kinds of
corruption Presence of an appropriate working environment
and opportunities
As Mazars Denge, we care about the provision by our suppliers of 'environmental', 'social' and 'legal' criteria stipulated in Annex 2 and pay attention to these criteria regarding the contracts we will conclude with our suppliers. We attach importance to the fact that our suppliers also support social responsibility activities and engage in sustainability efforts. In order to support our suppliers in this regard, we hold information meetings on sustainability. We offer a variety of consulting services so that they can develop their business based on sustainability criteria.
Oğulcan Atakan – Internal Audit Services Assistant Manager During the TIDE (Institute of Internal Auditing of Turkey) Congress, I had the opportunity of observing that digital technologies and new applications considered relatively new in the field of internal audit had gradually increasing importance in the sector. I had the chance to have an idea that I needed to focus more on my own development in these areas.
Ateş Sünbül – Information Technologies Audit, Security and Consultancy Services Partner Following the delivery of PCI DSS 3.2.1 certificate to Radore firm, I started working again to strengthen my PCI DSS audits and fortify my knowledge on it. It reminded me of the fact that PCI DSS Audit knowledge needed to be continuously improved.
31
32 FOCUS AREA 3: S U P P O R TI N G S U S TA I N A B LE E M P L OY E E D E V EL O P M E NT A N D E M P L OY E E S ATI S FAC TI O N OUR SUSTAINABLE HUMAN RESOURCES STRATEGY AND POLICIES As a firm that centers our sustainability strategy around
In order to achieve our vision to be the most reputable
employee development, the foundations of our human
company in the sector; Mazars Denge will Develop practices enabling all employees to adopt
resources strategy are; Bringing in the best talents who resonate with its
and internalize its sustainability strategy to pioneer
values and culture and are open to development and
for the mainstreaming of the strategy for both the
establishing a long-term relationship,
company and all stakeholders, Devise processes aimed at instilling into all Mazars
Creating a work environment supporting the
professional, technical and personal development of
Denge employees a culture where they can turn
its employees,
sustainability into a lifestyle during and after working
for the company,
Creating an ecosystem where employees can reveal
Develop policies to increase women's employment,
their innovation and creativity potential and which is
supported by a participatory management approach
enable women to be involved in the management
and offering career opportunities for them,
more effectively and increase the development of
Creating a climate where its employees see
women, Develop human resources policies that will pave
themselves as a part of Mazars Denge and develop
Mazars Denge and themselves with the perspective
the way for "shaping the future" through its
of an entrepreneur.
directors and teams composed of individuals that
are dynamic, interconnected, highly-competent,
believe in continuous development and set an
example with their expertise and values
.
33
46 %
54 %
Number of Female Employees: 171 (46%) Number of Male Employees: 199 (54%) Total Number of Employees: 370 Average Experience of Our Employees at Mazars Denge: 4+ Years 13% of our employees have 10+ years of experience at Mazars Denge
BREAKDOWN OF EMPLOYEES BY AGE AND GENDER
Gender / Age
18 - 30
31 - 50
50 +
Total
Women
95
67
9
171
Men
92
90
17
199
187
157
26
370
51%
42%
%7
100%
Total (Number of People) Total (%)
BREAKDOWN OF EMPLOYEES BY EDUCATION AND GENDER
Our goal is to increase
Education/Gender
Women
Men
Total
the ratio of female
PhD
0
2
2
directors in senior
Master's Degree
17
34
51
management to 30% -35%
Bachelor's Degree
133
141
274
4
5
9
12
15
27
5
2
7
171
199
370
and the ratio of female managers to 45-50% by 2020.
Associate Degree High School Primary/Middle School Total
BREAKDOWN OF EMPLOYEES BY POSITION AND GENDER
Position-Title / Gender
Women Persons
Men
Ratio
Persons
Ratio
Total
Manager (Director and Above) & Department Head
14
26%
39
74%
53
Senior Manager, Manager, Assistant Manager
24
37.5%
40
62.5%
64
Supervisor, Specialist, Assistant Specialist
36
53%
32
47%
68
Assistant, Senior Assistant
79
50%
78
50%
157
Operational Support Personnel
18
64%
10
36%
28
171
46%
199
54%
370
Total
Note: Detailed tables on our Human Resources indicators are included in Annex 3.
34
SUSTAINABLE EMPLOYEE DEVELOPMENT As Mazars Denge, one of the most important values
Mazars Denge Talent Matrix created in line with
we promise to our clients is technical excellence. For
performance evaluation and competency measurement
us, this is not only limited to professional and technical
results while designing these programs aims to devise
knowledge, skills and resources, but also includes
special talent management programs for our high-
basic, functional and managerial competencies. In
performing employees with a high potential.
this respect, apart from the vocational and technical trainings organized for the continuous development
In addition, the status of professional technical
of our employees, programs are also implemented to
knowledge and skills for our employees and their
develop the managerial competencies individuals will
development needs in these areas are observed
need to manage themselves, their teams and certain
by our directors who take part in field studies with
functions of our institution. Models encompassing basic,
them. The needs identified within the framework of
functional and managerial competencies designed
such observations and the development programs
specifically for each function and position lie at the heart
designed in this regard are applied to our employees
of the development approach of Mazars Denge.
through many different channels such as in-house training, external training, e-learning, micro-learning,
Today's development needs are identified from the
international trainings and seminars. In addition to
competency assessment perspective within the new
all these development activities, our employees are
performance evaluation system introduced as of 2019
enabled to receive trainings that will contribute to their
while potential employees who will play a role in the
awareness of social responsibility and benefit them and
future management of Mazars Denge are also identified
their families outside their work lives.
and special development programs are designed for these employees.
AVERAGE TRAINING TIME PER EMPLOYEE BY YEARS
2016 2017 2018 2019
45 hour 40 35 30 25 20
2.47 7.89 39.35 23.87
10.27 33.92 41.36 29.19
10.63 29.13 38.50 36.25
4.09 22.06 22.37 31.90
Average Training Time Per Employee (Head Office)
Average Training Time Per Employee (Other Offices)
Average Training Time Per Employee (Women)
Average Training Time Per Employee (Men)
Average Average Training Time Training Time Per Per Employee Employee (Levels (Manager) Below Manager)
12.97 36.80 41.69 33.48
13.85 40.08 39.93 36.45
5
31.29 39.77 32.98
10
10.46
15
0 Average Training Time Per Employee
35
CAREER AND WAGE MANAGEMENT Mazars Denge's career and wage management policy is based on transparent, fair and reliable foundations. In addition, high performance as well as professional technical and personal development aim to appreciate and reward the added value generated by our employees for the company. Our career and wage management system has been developed in line with the principle of "equal pay for equal work" and wage-setting over the same rules and principles for all our employees without any discrimination on the basis of religion, language, race, gender, sexual orientation etc. Through the career steps created for each function, our employees know the career steps they will go through from the moment they start their careers at Mazars Denge. Our employees diligently trained by our managers in a masterapprentice relationship from the moment they embark their career paths can be promoted to a higher level as a result of evaluation work by the managers of respective departments and our Human Resources Unit (Talent Roundtable Meetings) when they are ready in terms of professional and technical aspects and upon the request of their managers and in cases where they qualify for the technical qualities and competences regarding their prospective positions.
The aspect of talent integrated into our performance evaluation system introduced in 2019 measures the competencies of our employees according to their career objectives and the competencies required by the respective position. Competency measurement results are combined with the performance results of our employees in achieving their career objectives. At the end of these activities, our employees are positioned within the talent management matrix (Nine Box) during the joint assessment meetings held with our department managers for each function. Development needs of our potential employees are identified according to their positions within the talent management matrix, and special development programs are designed for individuals and their positions.
Success Stories (Award)
RECOGNITION & AWARD SIDE BENEFITS
Market Conditions
VARIABLE WAGE
Performance / Bonus
BASIC WAGE
Requirements of the Position
According to Mazars Denge's wage management policy,
We have continued to improve our current wage system
wages are set according to positions, not people. An
through the revision of the wage system performed
approach is adopted in wage-setting work to keep the
this year and activities are in place to achieve a more
balance between our employees and positions and not
transparent and understandable wage system. Our work
to ignore high performance.
in 2019 prevented potential wage imbalance between the persons performing similar work among our units and redesigned wage scales within functions. These changes were applied for recruitments in 2019 without any exception under the supervision of our Human Resources Unit.
36
INTERNATIONAL CAREER OPPORTUNITIES
IN-HOUSE EVENTS
As a member of Mazars Group, we consider it important
8 company events were organized for motivation and
and support our employees to have international work
training purposes. 629 employees attended these
experiences and progress in their career paths. In this
events. As in-house training events aim to mainstream
sense, we transparently share job opportunities in
the perspective of sustainability, these events have
different countries and positions with all our employees
become important not only for socializing, but also for
through the "International Mobility Letters" published
spreading the personal development and sustainability
by Mazars Global. In 2019, Chinese Desk Coordinator
perspective.
of Mazars Denge Halil İbrahim Topal attended a 4-week exchange program at Mazars Beijing Office
These events can be listed as Tax Kick-Off Meeting,
with the special initiative of the Executive Partner of
Dialogue In the Dark Exhibition, Independent Audit
Mazars China Beijing Office and the Member of Mazars
Happy Hour, Team Spirit Workshop, Change is Possible
International Executive Committee Zhang Li Wen.
Anywhere Seminar, the 3rd NGO Fair, Mazars Denge 43rd Year Sports Tournaments, Attendance in the Concert of Turkish National Youth Philharmonic, Year-End Meeting, Dialogue in the Dark Exhibition, ACCA Introduction HR Talks, Ethics Line Use Training, Financial Literacy and Atlas Kick-Off.
Atlas Kick-Off Meeting
Doğan Ruben – Accounting and Outsourcing Manager The entire process including additional project management trainings following Ideathon event gave me a more realistic perspective on entrepreneurship and innovation.
Halil İbrahim Topal – China Desk Coordinator / Assistant Marketing Manager Chinese Business Culture Training was an activity that lifted my spirits for the value attributed to our knowledge and experience.
Chinese New Year Event
Deep Current Exhibition
Ideathon
37
EMPLOYEE COMMITMENT AND SATISFACTION
EQUAL OPPORTUNITIES AND DIVERSITY We uphold the principle of "equality" in all our human
A detailed analysis of the data obtained from the
resources processes such as recruitment, promotion,
“Employee Commitment and Satisfaction Survey”
development and career management. We expect our
conducted in 2018 to identify the thoughts and
employees to be individuals who respect human rights,
priorities of our employees as well as the company's
ethical values and differences, have an awareness of
areas for improvement was presented to our senior
social responsibility and sustainable development
management and unit partners. As a result of the
and we manage recruitment practices accordingly.
related evaluations, a detailed action plan covering
We consider the employment of disabled persons, a
remedial and corrective measures that must be taken
legal liability in Turkey, as an inseparable part of equal
starting from basic needs was prepared and our Human
opportunities and diversity approach and we ensure that
Resources Unit continued to engage in improvement
our disabled employees bear equal responsibility with
and development activities in 2019 in line with this
other employees in technical functions and progress
action plan.
in their career paths in line with their professional and technical competencies.
In this direction; We updated our HR strategy and policies in line with
the needs.
Integration of different perspectives and cultures in harmony creates our inclusive and unifying corporate
We launched the ETHICS Line practice.
culture. Importance attached to differences is also
We reviewed our wage system from an in-house
adopted in recruitments. Our employees completing
justice perspective and achieved a certain level of
their undergraduate and graduate training in 52 different
standardization for all our departments.
universities in Turkey as well as Europe, America and Asia
By reviewing the title structure, we created new title
non-standard practices. We reviewed and revised the expense management
system in terms of employee satisfaction. We restructured the annual leave management
system, updated it in line with the needs, and made it user-friendly. We launched a re-orientation program for all our
employees through the e-learning system so as
to increase the awareness of our employees about
can communicate in 12 different languages.
structures for some departments and prevented Ahmet Kartal – Tax Partner I have been doing sports regularly for 45 years in many different branches. My main goal in the Mazars Denge Chess Tournament was to motivate Mazars Denge employees and, more importantly, create team synergy by organizing such tournaments for education purposes and participating as a player.
the company's practices. We updated the performance evaluation and talent
management system in line with the needs. In addition to vocational and technical training,
we started offering personal development training
as e-learning and classroom training. We listened to the first impressions and suggestions
of our new employees via the HR Talks event held after collective recruitment. We held the new year event, which had been
Görgün Uçar – IT Department Director I learned about the Chinese New Year celebration during the Chinese New Year Event. In fact, I realized that the thought of people I did not know in other offices smiling when they see the messages made me happy.
suspended for a while. We came together with our Audit and Tax
departments at Kick-Off meetings.
Özden Kancı – Tax Director Beaujolais Nouveau Istanbul event was a great opportunity to meet in a nice environment with people I had not seen for a long time. For instance, I had the opportunity of talking to my friend, whom I met very rarely since university years.
38 FOCUS AREA 4: C LI E NT E X P E R I E N C E A N D S ATI S FAC TI O N
CLIENT FOCUS Our clients from a myriad of sectors are generally
1. Balanced Distribution of Senior Attention
engaged in automotive, insurance, chemistr y,
to All Clients
informatics, energy, textile and food sectors.
Since the establishment of Mazars Denge, we have been dealing with the needs of all our clients at a senior
The fact that a significant portion of 1,330 clients we
executive level. Our partners and directors take special
served in 2019 are multinational companies grants
care of our clients' needs from the preparation phase of
Mazars Denge an international identity not only with
a project to its completion.
its place within the Mazars system, but also with the institutions it serves.
2. Balance Between Real Needs and Real Solutions In line with our principle of responsible revenue, we offer
Four basic principles guide our relations with our clients.
our clients only the services that they need and that we believe will contribute to the development of their business.
3. Balance Between Technical Excellence and CLIENT PORTFOLIO - SECTORAL BREAKDOWN
Ethical Values We know that technical excellence is not sufficient in itself to meet the needs of our clients, but also adherence to ethical values is a must and we aim to ensure that our
Chemistry
employees offer the best quality service based on this
Technology and Communication
5 23 7 Consumer Goods 7 Infrastructure7 % 12 Automotive and 21 Transportation Healthcare
18 Other
Service
approach.
4. Balance Between Client Satisfaction and Long-Term Relations Our commitment to clients, independent stance and technical excellence aim to continuously increase client satisfaction. We believe that we can establish long-term business relationships and contribute to the development of all the sectors we serve including our own sector through the importance we attach to client satisfaction. We annually check our quality of service via the client satisfaction surveys regularly organized in line with this approach and follow client satisfaction at senior management level.
39
RESULTS OF CLIENT SATISFACTION SURVEYS
To what extent could we act in accordance with the time schedule for services?
9.10
2019
9.15
2018
9.06
2017
9.05
2016 9.27 9.19
Would you recommend our firm to others?
9.08 8.95 9.07
Were we quick enough to sort out
9.11
the problems you encountered?
9.12 8.97 9.27
Did we communicate enough with you
9.21
and your team during the provision of
9.25
our services?
9.03 9.28 Would you consider receiving service
9.12
from our company again in the future?
9.00 8.77 9.15
How successful were we in avoiding
9.11
disruption to your usual workflow during
9.20
the provision of our services?
8.94 9.02 Did our services meet your expectations?
8.90 8.96 8.91 9.00
Did our team demonstrate extensive
8.97
technical knowledge of your business
8.83
and industry?
8.70 9.03 How satisfied are you with the quality of
8.95
the services provided in general?
9.13 8.94 8.61
How would you evaluate our fees
8.32
based on the quality of our services?
8.11 7.93
40
OUR SUSTAINABILITY POLICY IN MARKETING AND COMMUNICATION ACTIVITIES
By increasing our competence and effectiveness in digital channels, we reduced the quantity of paper
We have been regularly developing and digitalizing our
used for all communication activities from 3,836 KG in
communication capabilities and systems since 2016.
2017 to 2,951 KG in 2019. The fact that we designed
In 2019, we accessed to 11.5 million people through
670 different visual elements (documents, flyers,
our social media channels, events, sponsored events,
booklets, notebooks, e-design etc.) in 1 year reveals the
various contests and media communication.
importance of this saving.
We have centered our communication strateg y
In order to strengthen the communication regarding
around creating value for all our stakeholders. We
our services, we offered communication support
created content regarding tax, consulting, audit and
for all needs concerning presentations, reports and
accounting sectors. We presented our knowledge to
training documents. We standardized the information
our stakeholders through 1,045 pieces of content.
about our sustainability perspective and the QR codes
We achieved 2.5 millions of this access through digital
of our reports in our offers. In order to shorten the
channels and 9 million through conventional media
bid preparation processes, we started using digital
platforms. We acquired press visibility at an amount of
templates responding to the needs of different sectors.
TRY 3,455,027. We were watched by 20,792 persons
Where necessary, we managed to make our clients feel
for 330,198 minutes through our 71 new video contents
our boutique service approach via special offer designs.
most of which are composed of interviews in our fields
Our activities leaving their mark in 2019 through various
of specialty.
events for different business circles:
41
Created and organized by us, "Turkish Economy
gathered leading C-level businesspeople of Turkey. As the Content Partner of TÜSİAD's Understanding &
Doing Business with China Conference, we provided
the entire information and interaction infrastructure
of the conference. As a content partner or sponsor for various events of
TÜSİAD, Business France and the Turkish-French
Trade Association, we supported the rise of business
volume between the two countries. In the field of entrepreneurship, our CEO served
as the Head of Working Group in the fourth year
of our golden sponsorship in TÜSİAD's "These Young
People Have the Potential!" event. We launched
our project titled "Our Lesson is Entrepreneurship".
We started offering our clients the Ideathon
program, which enables them to learn
MARKETING IMPACT INFORMATION
Between the Lines of 2019 with Mahfi Eğilmez"
intrapreneurship by experiencing. We identified the needs of our clients in advance and
organized training/development programs to
make sure that they adapt to the emerging business
environment (due to new regulations, etc.). Our Chairman Leon Aslan Coşkun and our Transfer
Pricing Partner Gökçe Gücüyener attended the Tax
Conference of TÜSİAD and IFA.
Social Media Our followers (Rise between 2018 and 2019)
0.4 %
34 %
40 %
60 %
During 2019, we produced a total of 1,045 contents for our social media channels. We increased our impact on LinkedIn n by 17%, n and the number of hits by 135 %
Issuu In the last 3 years, we increased n our reading total to 5,392 and n total impact to 64,577 with 110 documents.
Medya By circulating a total of 149 news articles, we achieved a circulation of 2,897,804 and an access of 9,095,785. Advertising value of our 149 news articles TRY 3,455,027.
42
In order to strengthen the communication regarding our services, we offered communication support for all needs concerning presentations, reports and training documents. We standardized the information about our sustainability perspective and the QR codes of our reports in our offers. In order to shorten the bid preparation processes, we started using digital templates responding to the needs of different sectors. Where necessary, we managed to make our clients feel our boutique service approach via special offer designs.
13 Activity Management We offered support to our Human Resources Department for Vasilopita organized by Greek Desk, Tax Kick-Off held "Turkish Economy Between the Lines of 2019
with the participation of Mazars Global Tax Leader Anita
with Mahfi Eğilmez" gathered leading C-level
Casparis, Mazars Denge Ideathon and Ideathon Final
businesspeople of Turkey.
Event, SiaOn Idea Marathon, Mazars Denge General Assembly, Atlas Kick-Off, launch and final events for "Our Lesson is Entrepreneurship", Turkish Economy Between the Lines of 2019 with Mahfi Eğilmez, Turkish Airlines Seminar on Withholding and Value Added Tax for Imported Services, Turkish Airlines Transfer Pricing Training and NGO Fair event.
Increasing Integration with Mazars Global Communication Team: In 2019, we included more of Mazars' global contents in our communication to highlight our international identity and it was also a year during which our achievements found their way into the global newsletter of Mazars and Mazars Live! application. In addition, we shared
Sponsorship Management in 10 Events We concluded sponsorship agreements for TÜSİAD "These Young People Have the Potential!" (Golden Sponsorship), "Understanding
Content &
Partnership
Doing
Business
for
TÜSİAD's
With
China",
Sponsorship for July the 14th French National Day by French Consulate, Silver Sponsorship for Beaujolais Nouveau Events of Turkish-French Trade Association in Istanbul, Izmir and Bursa, content partnership with BusinessFrance for VIE Meeting, main sponsorship for Invest in France event, TIDE Congress sponsorship and Fortune 40 Under 40 Keynote Speaker Sponsorship and introduced our sponsorship management activities.
our exemplary practices in the field of communication at the Mazars United Marcom 2019 seminar in Italy, various meetings and workshops in China, the Czech Republic and the UK through one-on-one interviews or as speakers. Country Desks for our International Clients: Our China Desk Coordinator Halil İbrahim Topal offered services to our Chinese clients and attended TÜSİAD's Turkey-China Business Forum and China Today's panel as a speaker. Chinese New Year celebration video with the participation of around 50 of our employees was presented as a special project in Mazars China. Our China Desk Coordinator attended a 4-week on-thejob training program in China as the special guest of Chinese Office Executive Partner Zhang Liwen 张立文. Our relations with China rose to a higher level with the participation of our CEO İzel Levi Coşkun, PhD, our Tax Partner Ferrah Sefer and our China Desk Coordinator at the XiaMen International Investment Fair. We promoted Mazars Denge's services with 16 different publications at the investment fair. As an intrapreneurship project, we transferred "Doing Business with China" training to VR technology. Prepared in Turkish, Chinese and English, the training
As the Content Partner of TÜSİAD's Understanding & Doing Business with China Conference, we provided the entire information and interaction infrastructure of the conference.
through which one could experience the differences of doing business between cultures was launched in Turkey during TÜSİAD's seminar titled "Understanding &
43
Doing Business With China" and within Mazars System during 2019 Mazars Carl Partner Meeting-Global China Services Workshop held in London on December 13, 2019. By increasing our contacts with institutions in France under the management of our French Desk Coordinator Deniz Erginay, we established communication with Paris Region Enterprises, Station F, TÜSİAD's Paris Representative, Commercial Commissioner's Office in Turkey's Embassy in France, Invest in Turkey Representation Office and Turkish-French Chamber of Commerce and Industry. Under the partnership of Mazars and Business France, we organized the training on "Taxation in Turkey" by our Head of Tax CPA Mustafa Tan for Business France and we hosted 15 investors in Palais de France as the main sponsor of Invest in France. We attended TÜSİAD's Institut du Bosphore seminar. Through our silver sponsorship at Beaujolais Nouveau networking activity organized by the French-Turkish
In the field of entrepreneurship, our CEO served as the Head of Working Group in the fourth year of our golden sponsorship in TÜSİAD's "These Young People Have the Potential!" event.
Trade Association, we brought together nearly 100 guests at Palais de France.
We made the functioning of the system auditable through weekly, monthly, 2 quarterly and annual
We identified the needs of our clients in advance and
reports. In addition, we prepared a press report, social
organized training/development programs to make sure
media monitoring report, brand basket report and
that they adapt to the emerging business environment
online dictionaries monitoring reports to follow sectoral
(due to new regulations, etc.). Our Chairman Leon Aslan
developments. We used productivity programs such
Coşkun and our Transfer Pricing Partner Gökçe Gücüyener
as Zoho and Envato to accelerate our operations and
attended the Tax Conference of TÜSİAD and IFA.
made use of Shutterstock and Pond5 platforms for our creative needs.
Within the scope of CRM activities, we completed our client satisfaction surveys by e-mail, telephone, and
We published our sustainability report in 3 languages:
face-to-face interviews. By adding a manager to our
Turkish, English and Chinese. We became the first firm
team for the management of CRM activities, we started
to have published a sustainability report in Chinese
reviewing the practices suitable for us.
as well as the first team to have published the first Chinese sustainability report within Mazars Group. As
In order to improve our marketing system, we grouped
the Communication Sponsor of Integrated Reporting
our areas of responsibility under 6 topics: Marketing
Turkey Network, we supported both content generation
Communication, Market Development, CRM, Marketing
and media communication. We carried out a special file
System, Denge Academy, Sustainability.
study with Fortune Turkey.
We launched our project titled "Our Lesson is Entrepreneurship".
We continued to support Turkish National Youth Philharmonic. We raised TRY 6,515 in funds by running at Vodafone Istanbul Marathon with 38 persons. We undertook the production of the first documentary by Princes' Islands Life With Sea Club: Deep Dive Into A Culture: Princes' Islands, the Sea and Life. We sponsored the exhibition, which was a Parallel Event for the Istanbul Biennial and organized by the Adalar Marine Life and Sports Club (ADYSK) at the Theological School of Halki. We acted as Content Partner at Ashoka Social Entrepreneurship Day and Ashoka Gala.
*The data was obtained from the impartial reports of Interpress media monitoring agency.
44 FOCUS AREA 5: D I G ITA L TR A N S F O R M ATI O N
INNOVATION IN SERVICES AND DIGITAL TRANSFORMATION Important developments regarding IT technologies in recent years as well as the problems experienced concerning the continuously increasing volume of data on the accounting records of audited institutions made digital transformation compulsory for our sectors just like many other sectors. As an organization closely following the technology and attaching importance to making a difference through the technologies integrated into its services, we make use of the "tailor-made" software programs prepared for us in line with our way of doing business and quality approach. We carry out our tax audits with the help of "CAP" (Computerized Audit Program) software, the technical infrastructure of which was developed by Futurecom, and to which we have conveyed our knowledge and contributed to its infrastructure for long years.
Aziz Murat Demirtaş - Independent Audit Partner ATLAS is our new platform which will be used by Mazars at global level and which offers scalable online and offline modes. The software was specially prepared for us on top of the methodology developed by Mazars by considering the local needs. Requiring vigorous efforts, this development process guaranteed quality and compatibility. Owing to the use of ATLAS software during our audits, we aim to improve our operational integration, increase the standards of our quality of service as well as our productivity. ATLAS is planned to be introduced in a fully-fledged way at the end of 2020. Nabi Küçükgergerli and Riella Kalvo Afşar put a great effort in many aspects of its localization work from the creation of trainings and templates to the design of processes.
45
During our independent audits, we use Atlas software
INFORMATION SECURITY
that is prepared by Mazars and enables us to offer secure services in synchronization with other Mazars countries. We take responsibility not only as a user but also as a developer with the role we play in both the preparation and use of these software programs.
INTRAPRENEURSHIP As an institution attaching importance to digital change and transformation, we established our Intrapreneurship Unit to guide our activities on this topic and the relevant unit automatized five routine ways of doing business in 2019 to save 305 managerial hours. Concentrating on RPA in 2019, our unit will include artificial intelligence among its working areas from 2020 onwards. Ideathon We hosted five teams from different offices at ideathon, the intrapreneurship contest seeking an answer to the question "How can you eliminate the obstacles you encounter while doing your daily work?". Presented by our Intrapreneurship Unit Manager Hayriye Ocak with Turkey's first humanoid robot Miniada, Mazars Denge Ideathon was organized Kollektif House in Istanbul on March 2, 2019. Various entrepreneurs and managers of our company Ateş Sünbül, Mehmet Eronat and Gökçen Müftüoğlu Çapa took part as speakers and guides. Receiving various trainings such as Inversion Technique and Canvas Business Model, the participants submitted their projects to our managers at the General Assembly by conducting remote work and searches during the onemonth period following training. Ranked the first with the votes of all company partners at the General Assembly, We Know team (Bahar Sarı, Doğan Ruben) continued to work for bringing their ideas into action. Siaon Idea Marathon By organizing a similar event for our stakeholder Sia Insight just like the one organized for Mazars Denge team, we contributed to the generation of five new ideas via two idea development models. The winning team was identified by the jury members including our Financial Due Diligence Services Director at Mazars Denge Gökçen Müftüoğlu and awards were presented. (March 15, 2019)
As Mazars Denge, we consider “information” as one of the most important resources of all our stakeholders and we continue to perform our activities based on high security standards required by the relevant conditions. To this end, we integrate all our systems, processes and internal control processes to ensure the reliability, confidentiality and availability of data. We make great efforts to make sure that information security risk is properly managed and corporate information resources are used responsibly. Our focus on information security is not only to protect our IT infrastructure, but also to manage the information security risk at the organization level, which is an important part of our IT governance, and to develop an information security program. At Mazars Denge, we have an Information Security Committee fulfilling the tasks of coordinating our work on information security, monitoring the functioning of the system, evaluating, and deciding on proposals for improvement. Responsibility for the Committee composed of members representing each department of our company rests with both the Information Security Director and the representatives of departments. After achieving the goal of raising awareness of our employees at all levels on information security risks, which was one of the most important goals set regarding information security in previous years, we continued to apply the most up-todate security solutions for the continuous development and improvement of the information security process throughout our institution and invest in and develop innovation solutions accordingly in 2019. As Mazars Denge, we support future security sustainability and aim to focus on the following future trends: Internet of Things (loT) New encryption and protection trends Passwordless authentication approaches Variable attack patterns and cybersecurity As Mazars Denge, we resolutely continue our efforts to ensure vigilant, strategic and proactive information security by using appropriate administrative, technical and physical protection mechanisms.
46 FOCUS AREA 6: S U S TA I N A B LE D E V E L O P M E NT
REDUCING ENVIRONMENTAL IMPACT In our entire service cycle, we take care to carry out our activities by considering not only our environmental impacts but also those of our clients and suppliers.
30 %
Scope1: Fuel and Natural Gas Scope2: Electricity Consumption Scope3: Travels (Flights)
32
21
%
48
25
43
MA Z ARS DENGE GREENHOUSE
MA Z ARS DENGE GREENHOUSE
GAS EMISSIONS HE AD OFFICE
GAS EMISSIONS ALL OFFICES
GREENHOUSE GAS EMISSIONS (tCO2 EQUIVALENT)
Head Office
All Offices
2017
2018
2019
2017*
2018*
2019*
116.70
128.76
124.57
174.25
144.76
160.05
Scope 2 (Electricity Consumption)
237.00
252.09
281.36
335.14
347.85
281.70
Scope 3 (Travel) **
200.12
193.16
177.36
232.65
213.68
207.68
553.82
574.01
583.29
742.04
706.29
649.43
1.44
1.42
1.51
1.60
1.40
1.25
0.48
0.48
0.46
0.55
0.41
0.45
0.97
0.94
1.05
1.05
0.99
0.80
Scope 1 (Fuel and Natural Gas)
Total tCO2 Total Scope 1 & Scope 2 Greenhouse Gas Emissions per employee (tCO2e/person) Total Scope 1 Greenhouse Gas Emissions per employee (tCO2e/person) Total Scope 2 Greenhouse Gas Emissions per employee (tCO2e/person)
Note: 2017, 2018 and 2019 columns indicate the greenhouse gas emission figures for Mazars Denge Istanbul office (head office). 2017*, 2018* and 2019* column figures cover Mazars Denge Istanbul (head office), Ankara, Izmir and Denizli offices. **Apart from flights; bus, ship and taxi calculations were also included in Scope 3 - Travels calculations in 2018 and 2019. In 2019, the newlyintroduced Expense Management System included leased or private vehicles in the scope of travels in addition to these items. A drop in the figures of the head office in 2019 arises out a decline in flights during this year in spite of the expansion of the scope for travels.
47
The Expense Management System, the absence of which
In addition to the flights calculated in previous years,
was detected during the carbon calculations for 2018
leased or private vehicles, bus, ship and taxi calculations
and which was introduced through a new software
are now included in Scope 3 - Travels. As a result of the
program, has significantly facilitated the follow-up of
expanded scope, there was an increase in total energy
transportation expenses. This program has expanded
consumption in 2019 (due to the widening of the scope
the travels included in the carbon calculations.
for fuel calculation) while the total greenhouse gas emissions did not change significantly.
ENVIRONMENTAL INDICATORS
Head Office
All Offices
2017
2018
2019
Change (%)
238,005.00
253,139.37
282,536.62
+0.12
323.101,55
349,298.37
317,832.04
-0.09
971.45
944.55
1,054.24
+0.12
1,012.86
995.15
902.93
-0.09
88,930.00
90,344.00
75,153.00
-0.17
93,666.00
95,696.00
115,891.52
+0.21
363.00
337.10
280.42
-0.17
293.62
272.64
329.24
+0.21
-
27,469.00
28,432.00
+0.04
-
27,469.00
28,432.00
+0.04
311,309.00
333,787.00
690,473.00
+1.07
535,828.00
409,034.00
762,051.50
+0.86
90,790.00
68,925.00
142,126.00
+1.06
112,907.00
69,827.00
142,126.00
+1.04
729,034.00
773,664.37
1,218,720.62
+0.58
1,065,502.55
951,324.37
1,366,333.06
+0,44
2,975.60
2,886.81
4,547.46
+0.58
3,340.13
2,710.33
3,881.63
+0.43
8.33
7.40
6.8
-0.08
12.54
12.40
6.8
-0.45
0.034
0.028
0.025
-0.08
0.040
0.035
0.025
-0.28
15.20
14.00
15.45
+0.10
15.20
14.00
15.45
+0.10
Recycled waste (tonnes)
8.70
7.75
9
+0.16
8.70
7.75
9
+0.16
Water consumption (m )
1,379.10
1,305.70
1,687.52
+0.29
2,726.97
2,828.77
2,199.31
-0.22
Potable water (m3)
1,345.00
1,268.00
1,644.72
+0.30
2,689.27
2,787.00
2,156.51
-0.23
5.49
4.73
6.14
+0.30
8.43
7.94
6.13
-0.23
34.10
37.70
42.80
+0.14
37.70
41.77
42.80
+0.02
0.14
0.14
0.16
+0.14
0.12
0.12
0.16
+0.35
Electricity consumption (kWh) Electricity consumption/ number of people (kWh) Natural gas consumption (kWh) Natural gas consumption / number of people (kWh) Hybrid fuel consumption (kWh) Diesel consumption (kWh)*** Gasoline consumption (kWh)*** Total Energy Consumption (kWh)* Total Energy Consumption / number of people (kWh) Paper consumption (tonnes)****
2017*
2018*
2019*
Change (%)
Paper consumption per employee / number of people (tonnes) Waste Management**** Waste (tonnes)
3
Potable water / number of people (m3) Drinking water (m3) Drinking water / number of people (m3)
Note: 2017, 2018 and 2019 columns indicate the figures for Mazars Denge Istanbul office (head office). 2017*, 2018* and 2019* column figures cover Mazars Denge Istanbul (head office), Ankara, Izmir and Denizli offices. **Represents the change between 2018 and 2019. ***Consumption by leased or private vehicles regarding travels were also included in gasoline and diesel consumption calculations in 2019 in addition to company vehicles. ****Paper consumption and waste management calculations for 2019 represent the consumption figures of the head office.
48
2020 FORECASTS AND TARGETS We will continue to prefer gasoline-powered vehicles over diesel-powered ones by considering CO2 emissions since problems were encountered in diesel engines and the average consumption of gasoline engines was brought to the same level with or lower than that of diesel engines. In addition, our main goal is to increase hybrid vehicles in our vehicle fleet. These preferences aim to reduce carbon emission per vehicle. The Expense Management System (EMS) software the absence of which was felt during carbon emission
SUPPORTING SOCIETAL DEVELOPMENT As a signatory to the Global Compact, we are aware of our responsibility towards stakeholders in all our operations. We consider our society as a stakeholder just like our employees and clients. We offer pro bono or low-priced Audit and Consulting services to 30 non-governmental organizations for supporting societal development. Community Ashoka
calculations for 2018 was introduced. Significantly
Association of Peace and Solidarity Ambassadors
facilitating the follow-up of transportation expenses
Çocuklar Gülsün Diye Association
in particular, the EMS software makes it very easy to
Endeavor Association
calculate carbon emissions. Thanks to the use of the
Hrant Dink Foundation
software, it was observed that people acted in a more
Good Cotton Practices Association
careful manner especially while selecting vehicles for
KALDER (Quality Association of Turkey)
travels. It is foreseen that the EMS offering savings
Mor Çatı Women's Shelters Foundation
on time and cost will also produce positive impacts regarding environmental indicators.
Community Volunteers Foundation - We Run For
A Reason Project Amnesty International Young Guru Academy (YGA) - Dream Partners
Doğa Özsoy – Accounting and Outsourcing Partner I did not attend TÜSİAD's "Understanding & Doing Business with China" Conference not only for networking purposes, but also for aiming to respond to the relevant questions with satisfactory answers.
Culture The Quincentennial Foundation Actual Archeology Magazine Hasköy Turkish Karaite Jewish Foundation Cultural Awareness Foundation-KBGV Turkish National Youth Philharmonic
Hayriye Ocak – Intrapreneurship Specialist Our Intrapreneurship Department designed "Our Lesson is Entrepreneurship" event. Our goal is to raise awareness and competence on entrepreneurship across Turkey and enable the youth to use entrepreneurship in a more active way throughout their careers. We aimed to contribute to the entrepreneurship ecosystem in Turkey through collaborations between the Technology Transfer Offices of universities and the business world. Semra Aydın Demirel – Senior Tax Manager I have been working with clients based in China since 2018. I acquired new information on the Chinese culture and the ways of doing business for the companies based in China through TÜSİAD's "Understanding & Doing Business with China" Conference. Ceremony concerning the preparation and presentation of Chinese tea was very impressive for me. Each step of the preparation and presentation of tea clearly reflected how passionately an action was performed and the level of respect shown for that action, regardless of the action. It was also a conference that made the other party feel special.
Environment ADYSK (The Princes’ Islands Association for Life
with Sea and Sports Club) Buğday Association TEMA Foundation Çekül Foundation EKO IQ Magazine
(Apart from these associations and foundations, lowpriced accounting and independent audit services are also offered to various associations and foundations.)
We increased the number of saplings we planted this year by 50% compared to 2018.
49
CULTURAL SUSTAINABILITY
SOCIAL RESPONSIBILITY PROJECTS
In line with our sustainability strategy, we believe
Volunteerism and support for non-governmental
that it is important for our employees to be aware of
organizations underpin our sustainability strategy
and knowledgeable about not only business topics,
within the framework of social responsibilit y
but also social, cultural and historical matters to
awareness. We encourage our employees to take part
enable them to acquire knowledge, awareness and
in social responsibility projects by granting them social
different perspectives and progress within a learning
responsibility leave every year. The total time devoted
organization. We strive to organize regular historical/
by our CEO Ä°zel Levi CoĹ&#x;kun, PhD, was over 380 hours
cultural trips and meetings to thoroughly learn and
while nearly 1,300 hours were dedicated to pro-bono
teach our land, culture and history. Country desks of
service throughout Mazars Denge and our employees
Mazars Denge contribute to this process through the
devoted over 270 hours of their personal time to social
activities and trainings promoting Chinese, French and
responsibility projects.
Greek cultures. Mazars Denge & TOG 41st Istanbul Marathon We raised TRY 6,515 in funds by running with 33 persons at Vodafone Istanbul Marathon at which we took part for years.
50
COLLABORATIONS WITH ACADEMIC AND EDUCATION INSTITUTIONS In-house professional and technical training as well as activities performed in collaboration with academic and education institutions play an important role in "sustainable employee development", a part of our Human Resources policy. To this end, various collaborations were established with universities in different provinces of Turkey. Istanbul University - "Our Lesson is Entrepreneurship"
Project Istanbul University - Career days Galatasaray University - 21st BizFest Career Week Yeditepe University - Sustainability Training Karabük University - These Young People Have the
Potential! Van Yüzüncü Yıl University - These Young People
Have the Potential! Bilgi University Eskisehir - Osmangazi University
"Our Lesson is Entrepreneurship" Launched by our Intrapreneurship Unit to raise awareness and competence on entrepreneurship across Turkey and enable youngsters to use entrepreneurship more actively along their careers, 'Our Lesson is Entrepreneurship' project aims to contribute to the multi-center development of entrepreneurship ecosystem in Turkey through collaborations between Universities, Technology Transfer Offices and the business world. The winner team of the final round held on the 9th of May for the first contest organized with the Institute of Accountancy under Istanbul University (IU) and IU Technology Transfer Office was entitled to do internship at Mazars Denge as well as networking opportunities.
Göçken Müftüoğlu Çapa – Head of Financial Due Diligence Services Following "Our Lesson is Entrepreneurship" event, I realized that more frequent meetings with students were very useful and pleasant for both me and them. The student who came the first at this event served a 1-month internship at my department.
51
DISSEMINATING THE SUSTAINABILITY PERSPECTIVE
TAIDER We continued to offer support to the Northern Star, the sustainability project of TAIDER, and our CEO and
As Mazars Denge, we consider the dissemination of the
Sustainability Ambassador İzel Levi Coşkun, PhD,
sustainability perspective as a priority.
conveyed his take on sustainability to family businesses
Our CEO İzel Levi Coşkun, PhD, conveys how to apply this
as a speaker at the 7th National Family Business Summit.
perspective to our lives with our stakeholders during his
Besides, he led the Sustainability Workshop for Family
TV programs, articles and speeches as the Sustainable
Businesses during FBN Polaris Strategy Meeting to
Ambassador. In this context, he delivered speeches on
represent TAIDER.
sustainability at the following institutions in 2019: ADYSK HR Magazine - Performance Management Summit
We continued to offer management consulting,
Our CEO İzel Levi Coşkun, PhD, and our Governance
volunteerism, and finance creation support to ADYSK
and HR Consulting Partner Mehmet Eronat brought a
through the production of a documentary and the
new perspective on performance management at the
sponsorship of the Deep Current Exhibition organized in
Performance Management Summit organized by HR
Heybeliada. Acting in line with SDG 14 Life Below Water,
Magazine. Talking on Performance Management From
ADYSK managed to reach a wider group of people by
a Sustainability Perspective, İzel Levi Coşkun, PhD, and
using art through our support.
Mehmet Eronat created positive impact at the summit by receiving positive feedback from the participants.
Intermobil - For suppliers We organized an experience exchange meeting with wide participation on our sustainability work with our client Intermobil as well as a detailed meeting focusing on communication. In 2019, we published our sustainability report in 3 languages for the first time. Published in Turkish, English and Chinese, our report was distributed to different Mazars offices. Articles of İzel Levi Coşkun, PhD, on the reference information intended for companies planning to publish Sustainability Reports were translated into Chinese and made available to our China Office and all Chinese stakeholders.
Women Leadership Aiming to support and empower female employees
We simplified our support for social responsibility
and raise female leaders in line with the vision of
projects and offered corporate support to TUGFO,
Mazars Group, Mazars Women Leadership seminar
Ashoka, Octopus Volunteers and ADYSK. We supported
was organized in Milan with 52 participants from 23
our employees for raising funds for various associations
countries between the 9th and 12th of September.
at Vodafone Istanbul Marathon. We organized our third
Gökçen Müftüoğlu Çapa and Müge Olmuş participated
NGO Fair activity to increase interest in civil society and
in this event on behalf of Mazars Denge.
volunteerism.
Ashoka
As the communication sponsor of Integrated Reporting
Our long-term cooperation with Ashako manifested
Turkey Network, we supported social media and press
itself as content partnership in 2019. Via this content
communication.
partnership project, we offered support to Ashoka both for the preparation of multimedia elements and for the transformation of activities into content at its Social Entrepreneurship Day and Ashoka Gala. In this way, we not only answered social entrepreneurs' questions about tax, accounting and management, but also played an active role in spreading social entrepreneurship by reaching more people on digital channels.
52
C O R P O R ATE G OV E R N A N C E A N D R I S K M A N AG E M E NT
As a requirement and result of our sustainability
CORPORATE GOVERNANCE STRUCTURE
strategy, we rely on â&#x20AC;&#x153;corporate governance principlesâ&#x20AC;? encompassing fair management, transparency,
Our company partners constitute the management staff
accountability and responsibility components via our
as partners leading their teams, departments or offices
way of doing business responsibly.
due to their positions. In this respect, the partners have "Managerial" and "Functional" responsibilities based on
In line with Mazars' International TRANSPARENCY
their terms of reference. Our partners can be members
Principles, we have our accounts audited by Crowe
of both the Board of Directors and the Executive Board
Horwath, an independent audit company, since 2009.
at the same time.
The results are consolidated and published on Mazars' website.
The Board of Directors and the Executive Board are involved in our two-level senior management system.
We take care to ensure stakeholder engagement
Our Board of Directors has a total of 6 members including
in the decision-making processes regarding our
3 from Istanbul, 2 from Ankara and 1 from Bursa. Our
strategies on issues that are important enough to
Executive Board has a total of 7 members including 4
affect our organizational performance and that concern
from Istanbul representing each department, and 1
sustainable development, and to be in an ACCOUNTABLE
partner from Bursa, Ankara and Izmir. There is 1 female
by offering reliable information to all our stakeholders.
member in the Executive Board.
We are aware that our only goal is not to generate income and that we must fulfill our social and environmental RESPONSIBILITIES while creating value for our stakeholders. We expect the company management to adopt the principle of equality in all its activities and especially those at the level of management to act in line with the principles of FAIR MANAGEMENT without prioritizing their personal interests over those of the company and taking subjective and arbitrary decisions.
53
Halil Ä°brahim Topal â&#x20AC;&#x201C; China Desk Coordinator / Assistant Marketing Manager By attending Mazars United Marcom Seminar, I had the opportunity of meeting the international marketing team in person for the first time and sharing the activities performed by Mazars Denge in Turkey. Informing high-level executives from the UK, USA, France and global team about our operations and responding to their questions improved my command of our own documentation and digital platforms.
54
ORGANİZASYON ŞEMASI
KALİTE KONTROL Cahit Yerci Tax Quality Partner A. Murat Demirtaş Independent Audit Quality Partner Eli Babani AOS Quality Partner
İSTANBUL
HEAD OFFICE & MANAGEMENT SUPPORT
AOS*
TAX
INDEPENDENT AUDIT
CONSULTING
Sarah Coşkun CFO
M. Taylan Baykut Head of AOS
Dr. İzel Levi Coşkun CEO & Head of Independent Audit
Neşe Ülkütan Corporate Finance Partner
Mehmet Eronat Human Resources Partner
R. Doğa Özsoy AOS Partner Executive Committee Member
Mustafa Tan Head of Tax Executive Committee Member
Onat Erdoğan Independent Audit Partner
Pınar Derkazez Consulting Partner
Görgün Uçar Information Technologies Director Barlas Hünalp Marketing & Communications Director Erhan Ak Overseas Reporting and Budget Director Celalettin Günçavdı Budget and Planning Manager A. Ulvi Akıllı Administrative Affairs Manager Laura Negrisoiu IT, Compliance and Security Manager Hayriye Ocak Intrapreneurship Specialist *Accounting Outsource Services
Eli Babani AOS Partner Executive Committee Member
Sedat Kurdoğlu Tax Partner Erkan Yetkiner Tax Partner Ahmet Kartal Tax Partner Ferrah Sefer Kurdoğlu Tax Partner Sadiye Gönülkırmaz VAT Refund Partner Gökçe Gücüyener Transfer Pricing Partner Eli Levi Tax Partner
A.Murat Demirtaş Independent Audit Partner Nesli Erdem Independent Audit Partner Emre Amir Dişpençe Independent Audit Partner Necip Çakmakoğlu Independent Audit Partner
Kerim Can Ertuğ Consulting Partner Mehmet Eronat Consulting Partner Ateş Sünbül Information Technologies Audit, Security and Consulting Partner Gökçen Müftüoğlu Çapa Head of Financial Due Diligence Fatma Feyza Külekçi Head of Internal Audit
55
BOARD OF DIRECTORS
Leon Aslan Coşkun Chairman
Dr. İzel Levi Coşkun CEO / Sustainability Ambassador Chief Executive Officer
ANKARA
BURSA
R. Uğur Kaylan Tax Partner
Şevki Boran Tax Partner
A. Şahin Savcı Tax Partner
Nazan Boran Tax Partner Executive Committee Member
Taner Altan Vergi Ortağı İcra Kurulu Üyesi Emre Yayla Tax Partner
Emre A. Dişpençe Independent Audit Partner Osman Bacanlı Tax Partner
R. Uğur Kaylan Tax Partner
Şevki Boran Tax Partner
M. Taylan Baykut AOS Partner
DENİZLİ
GAZİANTEP
Mehmet Erdoğan AOS Partner
Mehmet Kalkınoğlu Tax Partner
A. Şahin Savcı Tax Partner
İZMİR
Anıl Taşkoyan AOS Partner Executive Committee Member
56
OUR RISK MANAGEMENT STRATEGY
Furthermore, the projects we plan to carry out between 2017 and 2020 in parallel with our sustainability
Mazars Denge Corporate Governance and IT Compliance
approach are as follows: Creating actions plans regarding the results of the
function pursues the following main goals: To be prepared in advance against potential internal
"Employee Satisfaction Survey" organized in 2018
(2019-2020).
and external risks To ensure the effectiveness and efficiency of
operations
, Completed. The relevant activities are
conveyed in detail on Page 37. Reviewing from an integrated perspective of
To ensure the reliability of the reporting infrastructure To align corporate procedures with laws and
economic, social, environmental and corporate
management all our service processes delayed due
regulations such as the Law on the Protection of
to the high turnover of our HR department directors
Personal Data and GDPR
and rendering them more applicable, practical,
dynamic and compliant with the principles of
Structuring the control environment around these
corporate sustainability (2019).
principles, our institution pays attention to using the
, Completed.
highest ethics and quality standards. Accordingly, risk
The management and team structure of the
maps were prepared for all our units and processes were
Human Resources department has been
redefined. As an institution adopting innovative methods
preserved for 2 years, and activities on both
for creating and monitoring risk management action
strategic and operational HR processes are going
plans, we constantly review our strategies for mitigating
on in a steady way. Rendering more systematic the activity of adding
risks and constantly strive to improve and develop them. We also use the outputs of the risk assessment process
success criteria on economic, social, environmental
as an important input into identifying and executing
and corporate governance principles for the
internal control activities within the company.
outcomes of processes with the establishment of
an Internal Control and Risk Management
Department (2019).
, Activities are still going on.
SUSTAINABILITY MANAGEMENT
Operating on SPIs instead of KPIs through the joint
In 2018 when we made a transition to action on sustainability, a table was developed for the convenience
work of our Internal Control and Risk Management
of all our stakeholders including our employees. The
Unit and HR Department (2019-2020)
table lists the expected and conventional way of doing
, Activities are still going on. Publishing the first integrated report (2019-2020)
business on the left column and their counterparts from a corporate sustainability perspective on the right
, Completed.
column: Generally Accepted -
Corporate Sustainability
Continuity
Performance of businesses in connection with the communities in which they operate as well as their
Short-term Thinking
Long-term Thinking
Profit Pressure
Social / Environmental/ Economic Balance Pressure
Growth
Sense of Responsibility
Development / Improvement
environmental impacts play a critical role in the effective continuation of their operations and the evaluation of their overall performance. This requires the coexistence of healthy ecosystems, social equality and corporate governance as a prerequisite for corporate sustainability.
Fiscal Measurement
Fiscal + Other Parameters
Ethical approach within the Audit Sector broadens the
Competition With Rivals
Competitors are also
bounds of responsibility down to an individual within the
stakeholders! Interests of the
Interests of the System
Organization Alone
society. In other words, it is believed that the slightest mistake in the returns submitted to tax offices, full certification reports and independent audits may come to mean "misleading the common citizen at the
Consumption
Saving + Derivation
extreme end of the chain of responsibility". This clearly
Global
Local
demonstrates the deep sense of responsibility required
Destructive Language
Language of Peace
Horizontal Thinking
Integrated Thinking
by the profession.
57
Similarly, this social responsibility approach reveals that all stakeholders starting from employees to the society, our clients, competitors, public institutions, professional and other chambers, the state itself, education institutions, non-governmental organizations etc. and, ultimately, individuals are in constant interaction with each other.
We grant 2-day administrative leave to all our employees for engagement in social responsibility projects, which
This interaction requires acting with a shared
can be indicated as an example of our sensitivity on this
sense of responsibility, engagement and effective
subject.
communication for all units within Mazars Denge irrespective of department and seniority. In line with
As Mazars Denge, we are well aware of the distinction
the ISO 26000 Social Responsibility Standard, Mazars
between "responsible income" and "problematic
Denge pays special attention to:
income" and we consider it as a social and professional
Understanding the Concept of Social Responsibility,
duty to leave a profession enriched with this ethical
Exploring the relationship between the characteristics
approach to future generations.
of our company and social responsibility,
ORGANIZATION OF SUSTAINABILITY AT MAZARS DENGE
Volunteering to engage in social responsibility initiatives, Building confidence in Social Responsibility, Developing our company's actions and practices in
the context of social responsibility,
Our Sustainability Representatives Our Sustainability Committee convenes on a weekly
Developing an accurate and effective communication
basis under the leadership of the CEO to set sustainability
infrastructure of social responsibility within and
strategies, mainstream sustainability policies across the
outside the company.
entire company and track the implementation thereof.
İzel Levi Coşkun, PhD
CEO
Sustainability Ambassador
Mehmet Eronat
Management Consulting Partner
Human Resources Policies Representative
Hülya Yavuzcan
Tax, Director
Tax Services Representative
Gökçen Müftüoğlu Çapa
Financial Due Diligence Services, Head of Department
Audit and Consulting Services Representative
Görgün Uçar
IT Director
IT Representative
Barlas Hünalp
Marketing & Communications Director
Sustainable Communication Representative
Rahşan Yasdıman
AOS, Director
AOS Services Representative
Celalettin Günçavdı
Budget and Reporting Manager
Budget & Reporting Representative
Laura Negrisoiu
Governance and IT Compliance Processes Manager
Governance Representative
Doğan Ruben
AOS, Manager
AOS Services Representative
Seda Korkut
HR Director
Human Resources Representative
Hayriye Ocak
Intrapreneurship Specialist
Intrapreneurship Representative
Marketing & Communications Director AOS Services Representative Independent Audit and Consulting Services Representative
Department Representatives
Tax Services Representative
Sustainable Communication Sustainability Ambassador CEO Finance Budget and Planning Manager
Human Resources
İnsan Kaynakları Yöneticisi
58
ETHICAL PRINCIPLES
QUALITY CONTROL SYSTEM
Mazars Denge has established policies and procedures
Quality Control Standard I (QCS I) on Quality Control
offering reasonable assurance regarding the compliance
for Independent Audit Companies and Independent
of its legal entity and employees with relevant ethical
Auditors for the Audit of Financial Statements and
provisions. According to the policies and procedures
Other Control Assignments issued by the Turkish Public
in question, our fundamental ethical principles are as
Oversight and Accounting and Auditing Standards
follows:
Authority regulates the responsibilities of audit
Integrity
companies regarding their quality control systems
Impartiality
on the independent audit and review of financial
Professional competence and diligence
statements, other assurance audits and the relevant
Confidentiality
services. Aims of QCS I are:
Professional conduct
To ensure the company and employees fulfill
Other policies and procedures of Mazars Denge on
professional ethics are available in “MQAM- 2.1
professional standards and other applicable legal and regulatory provisions and To establish and maintain a quality control system
Independence and Objectivity" and “Mazars Risk
offering reasonable assurance that the reports
Management & Quality Manual-Ethics” as well as the
drawn up by the company accurately represent the
Tax Services Quality Handbook and Code of Ethics
existing circumstances.
sections of "Mazars Code of Conduct for Objectivity and Independence" (CCOI) harmonized with the "Code
Our quality control system contains policies and
of Ethics for Independent Auditors" published by the
procedures prepared in consideration of the following:
International Ethics Standards Board of Accountants (IESBA) affiliated to the International Federation of
Responsibilities of leadership on quality within the
Accountants (IFAC).
audit company Relevant ethical provisions Acceptance and maintenance of client relations and
audit contracts Human resources Execution of audits Monitoring
As a member of Mazars Group, we are obliged to comply with the provisions of "Mazars Quality Assurance Manual" ("MQAM") harmonized with QCS I.
59
ANNEX 1: UN GLOBAL COMPACT: PRINCIPLES AND MAZARS DENGE
As a signatory to the UN Global Compact in connection with the Sustainable Development
1
Businesses should support and respect the
2
Businesses should make sure that they are
3
Businesses should uphold the freedom of
4
Businesses should uphold the elimination
5
Business should uphold the effective
6
Businesses should uphold the
7
Businesses should support a
8
Businesses should undertake initiatives
9
Businesses should encourage
PRINCIPLE
protection of internationally proclaimed human rights.
Goals within the framework of our sustainability strategy, we prioritize the principles of "elimination of
PRINCIPLE
not complicit in human rights abuses.
discrimination in respect of employment and occupation", "precautionary approach towards environmental
PRINCIPLE
association and the effective recognition of the right to collective bargaining.
challenges", "initiatives to promote greater environmental responsibility" and "working against corruption in all its forms including extortion and bribery" in all our operations as well as our internal practices.
PRINCIPLE
PRINCIPLE
PRINCIPLE
PRINCIPLE
PRINCIPLE
PRINCIPLE
10 PRINCIPLE
of forced or compulsory labour.
abolition of child labour.
elimination of discrimination in respect of employment and occupation.
precautionary approach to environmental challenges.
to promote greater environmental responsibility.
the development and diffusion of environmentally friendly technologies.
Businesses should work against corruption in all its forms, including extortion and bribery.
60
ANNEX 2: OUR SUPPLIER CRITERIA
ENVIRONMENTAL
SOCIAL
Water and energy consumption
Implementation of all our discrimination principles
Carbon footprint Waste (paper, plastic, glass, technological waste
by our suppliers Ethics in business relations
sorting) management
Support for employee development and competence
Environmental impact of products and services
Contributing to campaigns and projects with public benefit
Prudent use of materials
Creating a healthy and safe working environment for
LEGAL PRACTICES
their employees Presence of an occupational health and safety expert
Regular payment of employees' wages, payroll
Presence of a workplace doctor
checks
Implementing risk analysis and actions in the
No employee working under minimum wage Regular use of annual leaves Timely notification of recruitments and terminations
business environment Presence of an occupational health and safety board
to the relevant authorities
and the attendance of employee representatives in
this board
Payment of severance and notice pays
Number of occupational accidents and diseases
Control of employment contracts Control of maternity leaves and breastfeeding breaks No child or forced labour Freedom of association and right to collective bargaining
ANNEX 3: O U R H U M A N R E S O U R C E S I N D I C AT O R S A N D 2 0 2 0 TA R G E T S OUR HUMAN RESOURCES INDICATORS FOR 2019
BREAKDOWN OF WORKFORCE BY REGIONS
Region / Gender
Women Persons
Men
Ratio
Persons
Total Ratio
Persons
Ratio
Istanbul
122
46%
146
54%
268
72%
Ankara
33
48%
36
52%
69
19%
Bursa
10
67%
5
33%
15
4%
Gaziantep
1
33%
2
67%
3
1%
Denizli
1
17%
5
83%
6
2%
Izmir
4
44%
5
56%
9
2%
Total
171
46%
199
54%
370
100%
61
AVERAGE MAZARS DENGE EXPERIENCE BY REGIONS AND GENDER (YEAR)
Women Region /
Men Avg. Experience (Year)
Total Experience (Year)
Total Experience (Year)
Total Avg. Experience (Year)
Total Experience (Year)
Avg. Experience (Year)
Gender
Persons
Istanbul
122
502
4.12
146
760
5.21
268
1,262
4.71
Ankara
33
118
3.58
36
148
4.11
69
266
3.86
Bursa
10
42
4.20
5
20
4.00
15
62
4.13
Gaziantep
1
1
1.00
2
11
5.50
3
12
4.00
Denizli
1
2
2.00
5
27
5.40
6
29
4.83
Izmir
4
11
2.75
5
13
2.60
9
24
2.67
Total
171
676
3.95
199
979
4.92
370
1,655
4.47
Persons
Persons
AVERAGE PROFESSIONAL EXPERIENCE BY REGIONS AND GENDER (YEAR)
Women Region /
Men Avg. Experience (Year)
Total Experience (Year)
Total Experience (Year)
Total Avg. Experience (Year)
Total Experience (Year)
Avg. Experience (Year)
Gender
Persons
Istanbul
122
1,445
11.84
146
2.279
15.61
268
3,724
13.90
Ankara
33
311
9.42
36
468
13.00
69
779
11.29
Bursa
10
120
12.00
5
84
16.80
15
204
13.60
Gaziantep
1
1
1.00
2
41
20.50
3
42
14.00
Denizli
1
2
2.00
5
113
22.60
6
115
19.17
Izmir
4
26
6.50
5
60
12.00
9
86
9.56
Total
171
1,905
11.14
199
3,045
15.30
370
4,950
13.38
Persons
Persons
TYPE OF EMPLOYMENT AND EMPLOYMENT CONTRACT BY GENDER
Type of Employment Type of Employment
Employment Contract
Men
Women
Total
Grand Total
Full-Time
197
169
366
Part-time
2
2
4
Permanent
198
171
369
Temporary
1
0
1
370
370
62
NUMBER OF EMPLOYEES WHO TOOK MATERNITY-PATERNITY LEAVE IN 2019
Number of female employees who took maternity leave Number of male employees who took paternity leave
BREAKDOWN OF ALL EMPLOYEES RECRUITED AND TERMINATED DURING 2019
4 4
NUMBER OF EMPLOYEES WHO RETURNED TO WORK AFTER MATERNITY LEAVE
Age
18-30
31-50
+51
Total
Recruited
89
13
1
103
Terminated
81
22
0
103
BREAKDOWN OF ALL EMPLOYEES RECRUITED AND TERMINATED DURING 2019 BY GENDER
Women
Men
Total
Recruited
49
54
103
Terminated
44
59
103
Women
Men
Total
Voluntary termination
41
56
97
Involuntary termination
3
3
6
Number of female employees who took maternity leave and returned to work during
3
the reporting period Number of female employees who took maternity leave in the previous reporting period and returned to work in this reporting
3 BREAKDOWN OF VOLUNTARY AND INVOLUNTARY TERMINATIONS
period Number of female employees currently on maternity leave Number of employees who resigned within 12 months after returning from maternity leave
1 1
MAZARS DENGE HUMAN RESOURCES KEY PERFORMANCE INDICATORS AND 2020 TARGETS HR FUNCTIONS / PRIORITY AREAS
KEY PERFORMANCE INDICATORS
2019 TARGETS
2019 RESULTS
2020 TARGETS
CORPORATE TRAINING AND DEVELOPMENT
Increasing total training hours per person • Increasing Technical/ Professional, On-theJob Training hours • Increasing competence/personal development training hours
Increasing average training hours per person to 40 hours • 25 hours of technical, professional training per person • 15 hours of competence/ personal development training per person
32.98 training hours per person. • 25.21 Technical/Professional training hours per person • 7.76 competence/personal development training hours/person
Increasing average training hours per person to 40 hours • 25 hours of technical, professional training per person • 15 hours of competence/personal development training per person
Overall employee satisfaction regarding training
A minimum overall employee satisfaction ratio of 80%
A total of 172 responders to the survey and the satisfaction ratio standing at 55.23%
A minimum overall employee satisfaction ratio of 80%
Increasing information on corporate sustainability
At least 2 hours of corporate sustainability training per person
This target could not be achieved in 2019
At least 1 hour of corporate sustainability training per person
Attendance in seminars, trips and film screenings on culture, human rights, diversity etc. aiming to raise awareness and improve knowledge
At least 20 seminars, trips and film screenings within the company
Dialogue in the Dark, Audit Happy Hour, Team Spirit Workshop, Change is Possible Anywhere Seminar, NGO Fair, TGFO Zorlu PSM Concert, Financial Literacy Seminar, Tax Kick - Off, Mazars Denge & TOG 41st Istanbul Marathon, HR Magazine Performance Management Summit , Women Leadership, Ideathon, 'Our Lesson is Entrepreneurship' Seminar, New Year's Party, Table Tennis Tournament, Chess Tournament, Tennis Tournament, ACCA Introduction & HR Talks
At least 10 seminars, trips and film screenings within the company. An online NGO Fair can be organized
63 Development of inhouse trainers
At least 5 hours of competence training per person for in-house trainers through internal and external training
35 hours of in-house trainer training by considering Professional/ Technical Competence and Behavioral Competence training
At least 40 hours of competence training per person for in-house trainers through internal and external training
Broader use of MazarsU E-Learning Platform
At least 60 persons trained
121 persons attending E-Learning
At least 200 persons trained
Increasing participation in ACCA training
At least 20 attendees in ACCA training
46 persons attending in ACCA introduction training
At least 50 attendees in ACCA training
More time dedicated to social responsibility
At least 3 hours of social responsibility per person for 2019
In 2019, Mazars Denge CEO allocated over 300 hours to Social Responsibility activities. This period has exceeded 650 hours when the efforts of middle and top-level executives are added. Pro Bono service hours has exceeded 1,250 hours. Social responsibility hours per person stands at 1.78.
At least 1 day of social responsibility per person for 2020
PERFORMANCE MANAGEMENT
Improvement of our performance system by adding measurement criteria suitable for our sustainability model
2019 Target
The performance evaluation system was revised to measure the performance based on business goal realizations and the competences required by positions. We continued to engage in efforts to create goal cards for partners in parallel with sustainability goals
Introducing the Partner Performance Evaluation system
HR SYSTEMS
Updating the HR infrastructure to enable better responsiveness to department processes
The performance evaluation model and HR policies were updated in line with emerging needs
Transferring the HR system infrastructure (IT) to a different software program
INTERNAL COMMUNICATION
Continuity of "We Hear You" practice, followup of the action plans to be implemented
The Ethics Box will be introduced
The Ethics Line was introduced
Taking measures required for offering a healthy and safe working environment for employees
Kick off meetings for departments such as Audit, Tax etc.
AOS department will also hold Kick-Off meetings in addition to Audit and Tax departments
This target was achieved by Audit and Tax Departments
Holding annual general information meetings for Audit, Tax and Consulting Departments
HR - Communication meetings with departments
All regions will be added in 2019
HR Talks event was held with the Audit Department
During Covid-19 pandemic, HR Department held group meetings called 'Insight Meetings' with volunteer employees that wanted to attend the meetings so as to improve the working conditions further throughout the pandemic
Development of university collaborations
Collaboration with universities for at least 10 events
Istanbul University, Galatasaray University, Trakya University, EskiĹ&#x;ehir Osmangazi University, Yeditepe University, Bilgi University
Collaboration with universities is targeted for at least 10 events
Maintaining diversity
We aim to increase the ratio of female employees to 50% while it is planned to qualitatively and quantitatively increase the effectiveness of our middle and top-level female executives
Women accounted for 46% of all employees in 2017
We aim to increase the ratio of female employees to 50% while it is planned to qualitatively and quantitatively increase the effectiveness of our middle and toplevel female executives
Average experience
We aim to keep average experience at 4 years
Average experience stood at 4.47 in 2019
We aim to raise average experience to 5 years
Number of employees sent abroad through Move&Mobility program under Mazars Global
We aim to include at least 1 employee in Move&Mobility program per year
This target could not be achieved in 2019
We aim to include at least 1 employee in Move&Mobility program per year
RECRUITMENT
KARÄ°YER PLANLAMA
64 A N N E X 4 : G R I S TA N DA R D S C O NTE NT I N D E X GRI STANDARD
DISCLOSURE
SUSTAINABLE DEVELOPMENT GOALS
GRI 101: COMPREHENSIVE GRI 102: GENERAL DISCLOSURE
CORPORATE PROFILE 102-1
Corporate Profile, p: 12.
102-2
Mazars Denge offers all its services in accordance with all national and international agreements to which it is a party. Mazars Denge fully complies with all regulations and voluntary rules on marketing communication including advertising, promotion and sponsorship. Our Services, p:13
102-3
Istanbul, Turkey
102-4
Corporate Profile, p: 12.
102-5
Corporate Profile, p: 12.
102-6
Corporate Profile, p: 12.
102-7
As of the end of the reporting period, Mazars Denge serves with 370 employees in 7 offices within a total of 6 provinces. Corporate Profile, p: 12; Our Services, p:14
102-8
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
102-9
Key Focus Area 2: Sustainable Service Approach, p: 30; Mazars Denge Supplier Criteria, p: 60
102-10
No change in size, structure, ownership or supply chain took place during the reporting period.
102-11
Within the framework of its sustainability strategy, Mazars Denge adopts the precautionary approach principle specified in the UN Global Compact, which it has signed in relation to the Sustainable Development Goals. As per its precautionary approach, Mazars Denge embraces policies and procedures set out in “MQAM- 2.1 Independence and Objectivity" and “Mazars Risk Management & Quality Manual-Ethics” as well as "Mazars Code of Conduct for Objectivity and Independence" (CCOI) harmonized with the "Code of Ethics for Independent Auditors" published by the International Ethics Standards Board of Accountants (IESBA) affiliated to the International Federation of Accountants (IFAC).
102-12
Our National And International Memberships / Collaborations, p:14
102-13
Supporting Societal Development, p:48
8
STRATEGY 102-14
Chairman's Message, p:6; CEO / Sustainability Ambassador's Message, p:9
102-15
Chairman's Message, p:6; CEO / Sustainability Ambassador's Message, p:9
ETHICS 102-16
Ethical Principles, p: 58
16
102-17
Ethical Principles, p: 58
16
GOVERNANCE 102-18
Key Focus Area 1: Generating Sustainable and Responsible Revenue, p: 28; Corporate Governance and Risk Management, p:52
102-19
Sustainability Management, p: 56
102-20
Sustainability Management, p: 56
102-21
Sustainability Management, p: 56
16
102-22
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
5
102-23
Key Focus Area 1: Generating Sustainable and Responsible Revenue, p: 28; Corporate Governance and Risk Management, p:52
16
102-26
Sustainability Management, p: 56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p: 28; Corporate Governance and Risk Management, p:52
16
65
DISCLOSURE
SUSTAINABLE DEVELOPMENT GOALS
102-27
Sustainability Management, p: 56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p: 28; Corporate Governance and Risk Management, p:52
4
102-28
Sustainability Management, p: 56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p: 28; Corporate Governance and Risk Management, p:52
102-29
Sustainability Management, p: 56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p: 28; Corporate Governance and Risk Management, p:52
102-30
Sustainability Management, p: 56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p: 28; Corporate Governance and Risk Management, p:52
102-31
Sustainability Management, p: 56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p: 28; Corporate Governance and Risk Management, p:52
102-32
Sustainability Management, p: 56
102-33
Sustainability Management, p: 56
102-34
Sustainability Management, p: 56
102-35
Mazars Denge employs a competitive wage policy for managers and employees at all levels. Career and Wage Management, p:35
102-36
Career and Wage Management, p:35
102-37
Mazars Denge does not have any practice in place.
102-38
Career and Wage Management, p:35
102-39
Career and Wage Management, p:35
GRI STANDARD
16
16
STAKEHOLDER ENGAGEMENT 102-40
Engagement of Our Stakeholders, p:14
102-41
There is no collective labor agreement.
102-42
Engagement of Our Stakeholders, p:14
102-43
Engagement of Our Stakeholders, p:14; Key Focus Area 4: Client Experience and Satisfaction, p:38
102-44
Engagement of Our Stakeholders, p:14; Key Focus Area 4: Client Experience and Satisfaction, p:38
REPORTING PRACTICES 102-45
Corporate Profile, p: 12.
102-46
Our Material Topics, p:16
102-47
Our Material Topics, p:16
102-48
Our Material Topics, p:16
102-49
Our Material Topics, p:16
102-50
January 1, 2019 - December 31, 2019
102-51
About the Report, p:5
102-52
About the Report, p:5
102-53
Contact Information, p:70
102-54
About the Report, p:5
102-55
GRI Standards Content Index, p:64
102-56
No external audit was conducted.
8
66
GRI STANDARD
DISCLOSURE
SDG
ANTI-COMPETITIVE BEHAVIORS
ANTI-CORRUPTION
MARKET PRESENCE
ECONOMIC PERFORMANCE
GRI 201: ECONOMIC STANDARD SERIES 103-1
Corporate Profile, p:12; Sustainability Management, p:54; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52
103-2
Corporate Profile, p:12; Sustainability Management, p:54; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52
103-3
Corporate Profile, p:12; Sustainability Management, p:54; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52
201-1
Mazars Denge makes a significant contribution to financial literacy due to its sector and employees of the company create economic added value both through the consulting services offered to clients and the experience acquired from Mazars Denge in their future firms. Furthermore, the employees of Mazars Denge strive to teach financial literacy to entrepreneurs, students and the employees of various NGOs and increase the economic added value generated thereby.
2
5
7
8
2
5
7
8
1
5
8
5
8
103-1
Corporate Profile, p:12; Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-2
Corporate Profile, p:12; Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-3
Corporate Profile, p:12; Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
202-1
Mazars Denge adopts a gender-neutral remuneration policy for all employees at a level over the minimum wage set by the Minimum Wage Determination Commission established by the Ministry of Labor and Social Security; Career and Wage Management, p:35
1
202-2
All members of the senior management at Mazars Denge are Turkish citizens.
8
103-1
Sustainability Management, p:56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52
103-2
Sustainability Management, p:56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52
103-3
Sustainability Management, p:56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52
205-1
Mazars Denge acts in compliance with anti-corruption laws and regulations in all of its operations;
16
205-2
Sustainability Management, p:56; UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
16
205-3
There was no confirmed case of corruption during the reporting period.
16
103-1
Sustainability Management, p:56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52
103-2
Sustainability Management, p:56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52
103-3
Sustainability Management, p:56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52
206-1
There was no pending legal action regarding anti-competitive behaviors, violation of the anti-trust and anti-monopoly legislation during the reporting period.
16
ENERGY
MATERIALS
GRI 301: ENVIRONMENTAL STANDARD SERIES 103-1
Reducing Environmental Impact, p:46
103-2
Reducing Environmental Impact, p:46
103-3
Reducing Environmental Impact, p:46
301-1
Reducing Environmental Impact, p:46
8
12
301-2
Reducing Environmental Impact, p:46
8
12
103-1
Reducing Environmental Impact, p:46
103-2
Reducing Environmental Impact, p:46
103-3
Reducing Environmental Impact, p:46
302-1
Reducing Environmental Impact, p:46
7
8
12 13
302-3
Reducing Environmental Impact, p:46
7
8
12 13
302-4
Reducing Environmental Impact, p:46
7
8
12 13
302-5
Reducing Environmental Impact, p:46
7
8
12 13
9
67
SUPPLIER ENVIRONMENTAL ASSESSMENT
COMPLIANCE
WATER AND EFFLUENTS
EMISSIONS
GRI STANDARD
DISCLOSURE
103-1
Sustainability Management, p:56; Reducing Environmental Impact, p:46
103-2
Sustainability Management, p:56; Reducing Environmental Impact, p:46
103-3
Sustainability Management, p:56; Reducing Environmental Impact, p:46
305-1
Reducing Environmental Impact, p:46
SDG
12
3
13 14 15
12
305-2
Reducing Environmental Impact, p:46
3
12
13 14 15
305-3
Reducing Environmental Impact, p:46
3
12
13 14 15
305-4
Reducing Environmental Impact, p:46
12
13 14 15
103-1
Sustainability Management, p:56; Reducing Environmental Impact, p:46
103-2
Sustainability Management, p:56; Reducing Environmental Impact, p:46
12
13 14 15
103-3
Sustainability Management, p:56; Reducing Environmental Impact, p:46
306-2
Reducing Environmental Impact, p:46
103-1
Sustainability Management, p: 56
103-2
Sustainability Management, p: 56
103-3
Sustainability Management, p: 56
307-1
There was no case of violation regarding environmental law and regulations at Mazars Denge during the reporting period.
103-1
Key Focus Area 2: Sustainable Service Approach, p: 30; Mazars Denge Supplier Criteria, p: 60
103-2
Key Focus Area 2: Sustainable Service Approach, p: 30; Mazars Denge Supplier Criteria, p: 60
103-3
Key Focus Area 2: Sustainable Service Approach, p: 30; Mazars Denge Supplier Criteria, p: 60
308-1
Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60; Mazars Denge strives to make sure that all its suppliers act within the framework of Mazars Denge Supplier Principles and monitors their compliance with these principles.
308-2
No existing or potential negative environmental impact was identified regarding suppliers during the reporting period.
3
6
EMPLOYMENT LABOR/ MANAGEMENT
12
13 14 15
12
13 14 15
12
13 14 15
8
GRI 401: SOCIAL STANDARD SERIES
OCCUPATIONAL HEALTH AND SAFETY
13 14 15
103-1
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-2
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-3
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
401-1
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
5
401-2
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
8
401-3
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
5
103-1
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-2
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-3
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
402-1
Mazars Denge acts in accordance with the notice periods stipulated in the Labor Law regulating these matters in Turkey; Mazars Denge does not have any applicable collective labor agreement during the reporting period.
103-1
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-2
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-3
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
403-1
Established as per the internal regulations, the Occupational Health and Safety Committee is composed of an Occupational Health and Safety Expert, a Workplace Doctor and an Employer's Representative as well as employee representatives and an HR representative.
8
403-2
No occupational accident, disease, lost day and absence occurred during the reporting period.
3
8
403-3
No occupational accident, disease, lost day and absence occurred during the reporting period.
3
8
8
8
16
68
RIGHTS OF INDIGENOUS PEOPLES
FORCED OR COMPULSORY LABOR
CHILD LABOR
FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING
NONDISCRIMINATION
DIVERSITY AND EQUAL OPPORTUNITIES
TRAINING AND EDUCATION
GRI STANDARD
DISCLOSURE
SDG
103-1
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-2
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-3
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
404-1
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
5
404-2
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
8 5
8
8
404-3
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-1
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-2
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-3
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
405-1
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
5
8
405-2
Mazars Denge employs a gender-neutral remuneration policy for its employees; For detailed information on the wage policy, see Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
5
8
10
103-1
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-2
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-3
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
406-1
Raporlama döneminde, herhangi bir ayrımcılık vakası yaşanmamıştır.
5
8
16
103-1
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-2
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
103-3
Key Focus Area 3: Supporting Employee Development and Employee Satisfaction, p:32
407-1
During the reporting period, no violation occurred regarding the freedom of association and collective bargaining. Mazars Denge enshrines the freedom of association and collective bargaining within the framework defined by law.
103-1
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
103-2
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
103-3
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
408-1
Mazars Denge engages in no activity posing risk for potential cases of child labor; The compliance of suppliers with the ban of child labor is monitored through various channels.
103-1
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
103-2
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
103-3
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
409-1
Mazars Denge engages in no activity posing risk for potential cases of forced or compulsory labor; The compliance of suppliers with the ban of forced or compulsory labor is monitored through various channels.
103-1
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
103-2
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
103-3
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
411-1
During the reporting period, there was no case of violation regarding the rights of indigenous peoples.
8
8
8
2
16
69
COMPLIANCE
CLIENT PRIVACY
PRODUCT AND SERVICE LABELING
HEALTH AND SAFETY OF CLIENTS
SUPPLIER SOCIAL IMPACT ASSESSMENT
LOCAL COMMUNITIES
SUPPLIER HUMAN RIGHTS ASSESSMENT
GRI STANDARD
DISCLOSURE
SDG
103-1
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
103-2
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
103-3
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
412-1
UN Global Compact: Principles and Mazars Denge, p:59; Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60
412-2
Employee Commitment and Satisfaction, p:37; The training events organized during the reporting period cover the theme of "Human Rights".
103-1
Supporting Societal Development, p:48
103-2
Supporting Societal Development, p:48
103-3
Supporting Societal Development, p:48
413-1
Mazars Denge supports many non-governmental organizations and projects within the scope of corporate social responsibility practices.
413-2
Mazars Denge does not have any operation that would negatively affect local communities.
103-1
Sustainability Management, p:56; Key Focus Area 2: Sustainable Service Approach, p: 30; Mazars Denge Supplier Criteria, p: 60
103-2
Sustainability Management, p:56; Key Focus Area 2: Sustainable Service Approach, p: 30; Mazars Denge Supplier Criteria, p: 60
103-3
Sustainability Management, p:56; Key Focus Area 2: Sustainable Service Approach, p: 30; Mazars Denge Supplier Criteria, p: 60
414-1
Key Focus Area 2: Sustainable Service Approach, p:30; Mazars Denge Supplier Criteria, p:60; Mazars Denge strives to make sure that all its suppliers act within the framework of Mazars Denge Supplier Principles and monitors their compliance with these principles.
5
8
16
414-2
Mazars Denge monitors all its suppliers against the actual and potential adverse impacts of labor practices within its supply chain in line with the Supplier Principles set thereby; No existing or potential negative impact was encountered during the reporting period.
5
8
16
103-1
Our Services, p:13
103-2
Our Services, p:13
103-3
Our Services, p:13
416-1
Our Services, p:13; Sustainability Management, p:56
416-2
There was no violation regarding this issue during the reporting period.
103-1
Key Focus Area 4: Client Experience and Satisfaction, p:38
103-2
Key Focus Area 4: Client Experience and Satisfaction, p:38
103-3
Key Focus Area 4: Client Experience and Satisfaction, p:38
417-3
There was no violation regarding this issue during the reporting period.
103-1
Sustainability Management, p:56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52; Information Security, p:45
103-2
Sustainability Management, p:56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52; Information Security, p:45
103-3
Sustainability Management, p:56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52; Information Security, p:45
418-1
No complaint was received regarding the violation of client privacy and the loss of client data during the reporting period.
103-1
Sustainability Management, p:56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52
103-2
Sustainability Management, p:56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52
103-3
Sustainability Management, p:56; Key Focus Area 1: Generating Sustainable and Responsible Revenue, p:28; Corporate Governance and Risk Management, p:52
419-1
There was no fine or sanction arising out of non-compliance with laws and regulations during the reporting period.
16
419-1
There was no case of non-compliance with the laws and regulations associated with the supply and use of products and services during the reporting period.
16
1
16
16
2
70
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