EY Turkey Sustainability Report

for the period 1 July 2013 to 30 June 2014

Building a better
working world
Contents
i4 1 About this report 30  4 People
01  A note from the EY Turkey Country Managing Partner 31  EY Turkey 2014 highlights
03  A note from the EY Turkey Climate Change and 33  Creating the highest-performing teams
Sustainability Leader 35  Developing and supporting our people
04  EY Turkey at a glance through world-class learning
05 Determining report content and materiality 38  Celebrating and supporting diverse talent
09 Stakeholders and mechanisms of engagement 41  Providing competitive compensation and benefits

10   2 About EY 44   5 Community
12 Purpose 46 Supporting our communities
12 Strategy 47  Supporting entrepreneurship
12 Performance 51  Increasing opportunities for women in business
13  Awards and recognition 52  Supporting the workforce of the future
53  Demonstrating environmental stewardship

14   3 Marketplace
15  Exceptional client service
56  6 How EY Turkey is organized
18  Investing in EY services 57 EY Turkey organization structure
20  Applying an industry focus 58 Defining the boundary of the report
21  Promoting sustainability as a global 59  Appendix 1. GRI G4 Content Index for ‘’In accordance: Core’’
leader in professional services 62  Appendix 2. Data overview
23  Instilling professional values 65 Contacts

3
About this report

4
EY Turkey is pleased to present its first
sustainability report that has been prepared
in accordance with the GRI G4 Reporting
Guidelines for the EY Turkey fiscal year, from 1
July 2013 to 30 June 2014.
This report is one of the first GRI G4 reports
to be published in Turkey and covers all EY
Turkey legal entities and office buildings1 . It is
the intention of EY Turkey to continue to report
annually to its stakeholders starting from the
current year.

1) See the GRI G4 Index towards the back of this report for the full list of EY Turkey
legal entities.

5
 Mustafa Çamlıca
A note from the EY Turkey,
Country Managing Partner
EY Turkey Country Managing Partner

Our aim, which is expressed in the motto that accompanies our logo, is – Building a Better Working World.
Through the timely and transparent information we provide, we help to build trust and confidence in the capital
markets and in economies across the world. We help organizations operating in Turkey to reinforce their
efforts to invest in transparency and prevent corruption, thus improving the business environment and making
the country more attractive to investors.

Today’s business world is complex and fast-paced. Globalization, technological advances and demographic
shifts have brought opportunity to many — empowering and connecting people and creating a vibrant and
diverse world. But these trends also have created complexity. As the pace of change continues to accelerate,
EY Turkey is constantly challenging how we look at our role in the world and reaffirm our sense of purpose
to build a better working world. It’s a purpose that reflects and respects the unique role EY Turkey plays as a
professional services organization in creating social, economic and environmental value. This value needs to be
sustainable value, something that cannot be achieved in isolation. Every strategy, every initiative, every action
has to be considered through the lens of sustainability.

Across the member firms of the global EY organization, sustainability is embedded in the organization’s
purpose. Globally, EY member firms believe that, in a better working world, a number of positive things
happen: trust increases; capital flows smoothly; investors make informed decisions; businesses grow
sustainably; employment rises; consumers spend; and governments invest in their citizens. A better working
world also develops talent in all its forms and encourages collaboration. From core assurance, tax, transaction
and advisory services, to our community investments that focus on supporting entrepreneurs, developing
future leaders and championing the role of women in business, this purpose underpins everything EY member
firms do across the globe. And EY Turkey is not alone in the belief that purpose-driven strategy, leadership and
innovation are at the heart of creating enduring and sustainable growth.

From new forms of incorporation, to the results of multiple international research studies, to the specific
experiences of some of the world’s largest companies, evidence is mounting that the reconnection of business
strategy to delivering social and environmental progress is critical to long — term success.

Old-world corporate social responsibility was about giving something back. It said, “We contribute to society
because we are successful.” New-world sustainability is about creating shared value. It says, “We are
successful because we contribute to society.” EY’s commitment to Sustainability became even more solid with
the adoption of Vision 2020 – an important initiative that marked our prior fiscal year 20132 . It established
our strategy and our position for building a better working world, focusing on the leadership of our business
segment. Here in Turkey, we have further demonstrated our commitment and passion for sustainability by
establishing our own local Climate Change and Sustainability Service line that delivers a range of advisory and
assurance services to clients in Turkey.

1
2) Fiscal Year 2013 covered the period 1 July 2012 to 30 June 2013.
We also moved to a new energy-efficient head office in September 2014 in Orjin Maslak, Istanbul, which is going
to be awarded with a LEED (Leadership in Energy and Efficiency Design) certificate under the LEED® Core and
Shell Rating System criteria. In addition to the building’s certification, EY Turkey pursues LEED certification for its
own office space under the LEED® Commercial Interiors Rating System criteria.

In addition, as part of our global commitment to supporting entrepreneurs, we run the Entrepreneur of The Year
program in Turkey where we also involve Endeavor within the global agreement between our organizations. Our
Entrepreneur Of The Year® program recognizes and supports entrepreneurship in more than 140 cities in 50
countries and has been running in Turkey for 10 years.

Our goal is based on Vision 2020 and on the purpose of building a better working world, our clients will feel
confident and proud to link their brands to our brand, and above all, that our actions will inspire all of our
stakeholders to think and act in a different manner. Thus, we will reach our objective of promoting sustainable
and long lasting growth for all. We want to express our gratitude and recognition to all EY Turkey people, clients,
suppliers and other publics that have helped us obtain our great achievements in the last year and to understand
how to provide increasingly better services. With the support of you all, we are confident that we will be able to
put into practice our commitments for next year.

Mustafa Çamlıca
EY Turkey
Country Managing Partner

2
 Zeynep Okuyan Gökyılmaz
A note from the EY Turkey Climate EY Turkey, Climate Change and
Sustainability Services Leading Partner
Change and Sustainability Leader

EY Turkey is proud to present its first Sustainability Report prepared in accordance with
Global Reporting Initiatives (GRI) G4 reporting guidelines to Core level for our financial year FY14
(1 July 2013 to 30 June 2014).
The reporting year covered by this report represents our base year against which we will look to build on and
improve in future reporting periods. Through the process of producing this report, EY Turkey has calculated its
carbon footprint for all its offices in accordance with the Greenhouse Gas Protocol3 for the first time. We have
similarly measured our impact and performance in many other areas for the first time including energy and
water consumption and waste generation. In addition, EY Turkey was the CDP Report Sponsor in Turkey for the
fifth consecutive year in 2014 since CDP launched in Turkey in 20104.

In order to develop this GRI G4 report, EY Turkey established a Sustainability Committee5 with senior
representatives from across the business that is responsible for agreeing the firm’s internal sustainability
strategy and initiatives. The Sustainability Committee tasks the firm’s Sustainability Team, comprised of
EY Turkey’s Climate Change and Sustainability experts, with the implementation of actions agreed by the
Committee. Now that we have released our first Sustainability Report to GRI G4 Core Level, it is our intention
to continue to build on this in future periods by improving our performance and reducing our environmental
footprint. Our Sustainability Committee will convene in the near future to discuss and agree targets for the
coming periods.

Our Sustainability Report is just one of the many initiatives we, as a firm in Turkey, and internationally, are
undertaking in our commitment to, and passion for, sustainability. EY, locally and internationally, is working
with its clients to help transform them into leaders in climate change and sustainability with a range of
assurance and advisory services across all sectors.

Zeynep Okuyan Gökyılmaz

EY Turkey
Climate Change and Sustainability Services Leading Partner

3) World Resources Institute / World Business Council for Sustainable Development’s The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard.
Revised Edition.
4) For the CDP Turkey 2014 Report, please see: http://cdpturkey.sabanciuniv.edu/sites/cdpturkey.sabanciuniv.edu/files/photos/CDP%20Turkey%20Climate%20Change%20
Report%202014.pdf
5) For information on the EY Turkey Sustainability Committee, please see page 7.

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At a glance EY Turkey
EY Turkey is a member firm of Ernst & Young Global Limited, a UK company limited by guarantee (EYG). EY Turkey represents 4 legal entities
that are listed in the GRI G4 Index in this report. In this report we refer to ourselves as EY Turkey, “we” or “us” or “our.” EY refers collectively to
the global organization of member firms of EYG.

Country overview Focus Industries for EY 8

• Automotive • Media and Entertainment
Headquarters Offices
Istanbul, Turkey 4 • Consumer Products • Mining & Metals
• Cleantech • Oil & Gas
People Annual Growth % • Financial Services • Power & Utilities
1,043 24% (includes Wealth & Asset • Private Equity
Management, Banking • Real Estate, Hospitality &
& Capital Markets, and Construction
Our service offerings Insurance)
• Technology
• Government & Public Sector
Service lines6 • Telecommunications
• Life Sciences (includes
• Assurance • Transaction Advisory Services Healthcare, Biotechnology,
Financial Accounting Advisory Lead Advisory Medical Technology and
Services Transaction Support Pharmaceutical)
Financial Statement Audit Valuation & Business Modelling
Fraud Investigation & Dispute • Advisory
Services Strategic Growth Markets initiatives:
Performance Improvement
Climate Change and • Entrepreneurship
Risk
Sustainability Services 7 • Mid market and family business
IT Risk Advisory
• Tax • Private equity (PE)
Accounting Compliance and • Women business leaders
Reporting
Business Tax Advisory
International Tax Advisory
Global Compliance and Reporting 6) For the EY Turkey Services detailed information, please see: http://www.ey.com/
TR/en/Services
Human capital mobility services
7) Climate Change and Sustainable Services (CCaSS) operates under Assurance
Legal Services Service Line and provides range of Sustainability Assurance and Advisory
Tax Policy and Controversy Services.
Transaction Tax 8) Focus industries selected by EY global companies are the same as the focus
industries for EY Turkey.

4
 About this report

EMEIA(1)
415 offices

North America
126 offices Japan

APAC(2)
112 offices
Far
East

İstanbul
Oceania

South America Bursa

47 offices Ankara
İzmir

EY Turkey
• One of the biggest professional services firms
• Over 1000 employees and 40 partners in Turkish cities
• Professional services in 4 service areas

Assurance Tax Advisory Transactions

Notes: (1) Europe, Middle East, India and Africa (2) Asia Pasific

EY Turkey and basic facts Determining report content and materiality

(G4-18, G4-19, G4-20, G4-21)
EY Turkey has developed this report in accordance with Global Reporting Initiative
offices
(GRI) G4 (Core) Sustainability Reporting Guidelines. EY Turkey was advised on the

4
content of its report by its in-house Climate Change and Sustainability Service
line team. In addition at a global level, EY designed and implemented a systematic
Head office Office
approach to understanding the issues that EY member country GRI G4 Sustainability
reports should cover. The lead expert from the EY Turkey Climate Change and
Number of staff Sustainability Service line is a member of this global EY project working group for
sustainability. As a result, the approach followed by EY Turkey had regard to the

1043 global EY approach to ensure standardization where applicable to those areas where
all EY country practices follow the same approach.

Materiality
Number of In developing the 2014 sustainability report, EY listened to our people, clients and
clients (app.) members within our own service areas, and to stakeholders from various EY member
firms including Turkey.

2500 The sustainability working group engaged local stakeholders as a means to identify
the performance indicators that stakeholders consider material and relevant globally.

5
To determine the materiality of the sustainability-related issues • Medium materiality: EY Turkey classified these issues/
our stakeholders raised, the following sources have been aspects as being important or elective in materiality. These
considered: may include some DMAs for which a full DMA or indicator list
may not be reported.
• EY’s Vision 2020 purpose to build a better working world
and the strategy to deliver on this vision • Low materiality: EY Turkey classified these issues/
aspects as being less important. These were the issues that
• Working group research, analysis and observations
stakeholders and our Sustainability Committee deemed to
• Stakeholder survey results that span current and target be less material. As a consequence, It was elected not to
clients; our people (from senior leaders to new recruits report a DMA or indicators for these issues.
to alumni); and our communities (entrepreneurs, trade
associations, stock exchanges and regulators, nonprofits The materiality chart that follows shows the selected G4
with which we collaborate within our communities) and key aspects according to both stakeholder importance and impact
vendors from our supply chain. to EY Turkey.

• Competitor global sustainability reports available in the The identified GRI G4 material aspects, indicators and
public domain boundaries are summarised in the GRI G4 Content Index
towards the back of this report.
Once the data was aggregated, EY developed a materiality
matrix that ranked the various sustainability issues
against stakeholder interest and relevancy to our business Sustainability impact on EY Turkey
impacts. Stakeholder survey results from all participating
countries were weighted equally, even though the number What’s important to you is important to us
of participants varied from country to country. Internal and
High

Sustainability- Climate change Anti-corruption

external stakeholders were also given equal weighting. Aspect related subjects and energy
included in Customer privacy
ratings were determined using a system where 0.5 reflects a employee training
Employee
Responsible training and
Public
baseline level of importance, 1 equals important and 2 equals policy procurement development
Supplier
Embedding
very important. Based on the ratings, EY identified the top human rights
sustainability Environmental
aspects, aligned to Global Reporting Initiative (GRI) G4 (Core) into our services impacts of
Governance
Sustainability Reporting Guidelines to report on. Customer products and
Importance to stakeholders

satisfaction services
Occupational
health and safety Market
To determine the impact to EY, EY Global surveyed its share Equal overall
employees, clients, and facility service providers using the Environmental
impacts of
remuneration
same rating system described above, with each response being transportation
given equal weighting. EY Turkey’s Sustainability Committee Compliance
Waste
analyzed the global EY results against the feedback received Volunteering
Materials
from our internal and external stakeholder groups during Employee
used
benefits
the reporting period and used these results to calibrate the Employee
retention
globally material aspects to EY Turkey. rates

Based on these results, EY Turkey plotted the issues of most Labor relationships
importance to EY Turkey and its primary stakeholder groups
on a matrix. EY Turkey then categorized the issues by three
Low

segments that reflect the EY rating system:

Low Potential impact High
• High materiality: There were the issues/aspects that
stakeholders and EY Turkey’s Sustainability Committee
The issues highlighted in yellow were deemed material both
classified as very important. EY Turkey determined these
inside and outside EY Turkey’s boundary whilst those in grey
issues to be the most material to the business and the
were deemed material inside the organisation.
issues on which EY Turkey would produce a full Disclosure
of Management Approach (DMA) as well as at least one
indicator for each aspect.

6
 About this report

Table 1: Critical Concerns raised by key stakeholder groups and EY’s response

Critical Concern Stakeholder Group that raised the Critical EY Turkey’s response to Critical Concern
Concern
Implementation of Work The concern has been discussed on many EY designed the new Turkey office considering all the
Place of the Future concept platforms i.e. meetings with Service Lines, People feedback obtained from these different platforms.
Board, focus groups etc.

Implementation of CSE Help The concern has been raised by EY CSE region in The CSE Help country page has been developed in order
page at country level communications with CBS functions. to facilitate access of EY Turkey employees to multiple
business applications through one platform.

Table 3: Sustainability Committee Members

Sustainability Committee Title

Stakeholders and mechanisms of engagement Member
(G4-25, G4-26, G4-27) Senem Başyurt COO
EY Turkey’s approach to the FY14 sustainability report reflects Zeynep Okuyan Gökyılmaz Climate Change and
the global EY ambition to strengthen globally, but empower Sustainability Services Partner
member firms locally, to embolden stakeholder relationships Richard Betts Climate Change and
everywhere and to become the most favored employers Sustainability Services Senior
in the professional services industry. To achieve these Manager
ambitious goals, it is absolutely vital that EY Turkey listens to Selen Çakmak Head of Facilities
stakeholders — clients, people and communities. We learn what Benan Altınçekiç Head of Corporate
is important to them, how they view us today and the path they Communications & Marketing
expect us to follow. These insights have a direct impact on EY Marko Nikolic Marketing Manager
Turkey’s success. They enable us to identify material issues,
Emre Cavusoğulları Head of HR
including risks and opportunities; enhance our approach
Nazlı Üstün HR Expert
to risk; and improve our performance. As such, we need to
understand their views, adapt our approach or direction to Eren Özden Sustainability Expert
reflect our understanding, and communicate the impact of
their input. The diagram and table that follow indicate how we
engage with our stakeholders, as well as their interdependence The Sustainability Committee meets regularly in order
and influence on our decision-making process. to monitor the progress on and to provide input to all
sustainability efforts. The Committee is deliberately structured
to integrate sustainability concerns and opportunities into
Sustainability Committee all operations and services. The Sustainability Committee’s
EY Turkey believes that the concept of sustainability must be role is to agree on strategic direction and action plans for the
embedded throughout its decision-making mechanisms and firm’s internal sustainability projects subject to the approval
business processes to create value for its stakeholders and, as of the firm’s Executive Board . The Committee has met a total
a consequence, has integrated a sustainability team structure of 6 times since its inception and met twice in the reporting
with Committee Members representing all major lines of period. The Sustainability Committee meets to review and take
business throughout its organization. decisions on recommendations raised by the Sustainability
Team and functional representatives regarding sustainability-
The Sustainability Committee, established in 2013 to related topics. The Sustainability Team is comprised of 5
coordinate all of the firm’s activities in terms of sustainability, full-time members as well as Sustainability Champions from
is the highest committee that formally reviewed and approved all EY Turkey’s service teams that support them on a range of
the firm’s sustainability report and is chaired by the COO. The sustainability-related projects and initiatives.
current membership of the Committee is as follows:

7
 Table 2. Engagement with EY Turkey’s Stakeholder Groups (G4-24)

Stakeholder Engagement Platforms Frequency of Stakeholder Evaluation of Engagement in the Reporting Period
Group Engagement
Our Clients • Client Meetings and • Continuous communication via • EY Turkey’s clients are its primary focus of all activities. EY
teleconferences emails, telephone and social Turkey meets with its clients on a continual basis as well as at key
media. project milestone events of engagements and on an ad hoc basis
as needed within the context of our Exceptional Client Service
approach.
• Corporate social media • Regular content updates for • We share Thought Leaderships, reports and EY news on social
accounts: facebook, Facebook, Twitter, LinkedIn and media accounts. We also answer the questions arising from social
twitter, linkedin, Youtube (3-4 times a week). media as required.
youtube. We also have
an ambassador Twitter
account for EY Turkey
Advisory Services Leader
• Assessment of Service • Throughout the year. • To create a consistent client experience and meet client
Quality expectations, we follow a program called “ASQ” (Assessment of
Service Quality). Within this program, the EY Turkey ASQ team
plans interviews and web-surveys with the clients nominated
by Partners in order to understand clients’ expectations (ESQ-
Expectations of Service Quality) and measure how account teams
meet client expectations (ASQ).
• Web-site • Daily content updates on ey.com. • We update our website with Global/Local content. We also receive
e-bulletin sign up requests 5 sign up requests for our newsletters.
times a month.
• Conferences/ seminars • Total number of events carried • Roundtable meetings keep our clients updated regarding
out is 271 legislation changes and make them develop a proactive approach.
• Newsletters • 105 newsletters sent out to our • Monthly newsletters are sent out to our clients operating in
clients. Banking, Insurance, Energy and Private Equity industries.
• Brochures and Thought • Total number of brochures and • Our Thought Leaderships provide new perspectives on the
Leadership Thought Leadership designed industry and insight from leading industry figures, commentary
and/or printed in Turkish and on key issues and analysis of the latest trends.
English is 133
Employees ‘My development’ site Varies depending on the type of Our employees are the firm’s most valuable assets and EY Turkey
is EY’s system used to engagement: is a leading employer in Turkey for the training, support and equal
formally engage with EY All employees receive an interim opportunities it provides to its employees.
employees regarding their and a year-end appraisal.
performance. In addition, the HR team sends
360 Degree Feedback email notifications and news
Process Leadership bulletins to employees as required
Academy Employee
Satisfaction Survey
Regulatory Systematic reporting Varies depending on the type of EY Turkey takes the utmost care to comply with all laws and
bodies/ Meetings, forums, engagement regulations including ‘The Law on Occupational Health and Safety
Public Conferences No. 6331’ that impact our business.
institutions Periodical Audits
Press releases
One-to-one meetings
Media Press conferences 5 Press meetings and press EY Turkey establishes dialogue with national and
Press releases gatherings organized international media and undertakes efforts with the objective of
Interviews 49 Press releases launched raising awareness about our firm and services.
Articles 104 Special news, interviews,
articles published on media.

Communities Philanthropy events, Weekly EY Turkey establishes dialogue with local communities to raise
engagement activities, awareness about EY and to understand the needs and concerns of
workshops, advertisements, local stakeholders on a regular basis.
launches
Suppliers Daily business cycle Continuous as general course of EY’s global agreement policy is applicable to all member firms and
• Meetings business (e.g. by email) includes requirements for evaluating the impact of suppliers as well
• E-mail communication Meetings as required as a separate Code of Conduct for suppliers including a wide range
of topics such as environmental risk management, compliance
with human rights and zero tolerance to any types of corruption,
extortion, bribery or embezzlement9.

9) Further details about suppliers are provided on page 26.

8
 About this report

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9
About EY
EY is a global leader in assurance, tax, transaction and
advisory services. The insights and quality services
EY member firms deliver globally help build trust and
confidence in the capital markets and in economies
the world over. EY member firms develop outstanding
leaders who team to deliver on the promises EY makes
to stakeholders. In so doing, EY plays a critical role
in building a better working world for our clients, our
people and communities. With a total headcount of
190,000 people (as at 30 June 2014), EY member
firms operate in more than 150 countries around
the world. To learn more about EY and the collective
financial performance of its member firms, please read
our latest Global review, at ey.com/global review.

10
EY Turkey

2014 highlights
Total annual growth percentage
24%
(Figures are shown at country level)

Headcount devoted to each service line

(Figures are shown at country level)

Tax
344

Assurance
316

Advisory
165
CBS
156

TAS
62

Notes: CBS – Core Business Services; TAS – Transaction Advisory

Services

100% 1,687
of our people have signed Ethics-related training hours
our Code of Conduct Includes anti-corruption, data
privacy, values

11
“I have the opportunity in this role to travel around and
meet EY people from every corner of the world. And
what I see consistently is our people working together in
teams, sharing the same values, focused on delivering
exceptional client service. More than that, they are proud
of what they do and the role they play in building a better
working world.”

Mark Weinberger
Global Chairman and CEO, EY

Purpose Strategy
When business works better, the world works better. This The EY strategy, as outlined in Vision 2020, calls for its
simple credo forms the basis of EY’s purpose of building a member firms to use their collective global advantage, while
better working world — a purpose that reflects and respects the empowering teams to be responsive to local needs. To achieve
unique role EY plays as a professional services organization this, EY is improving how its member firms operate and deliver
in the creation of social, economic and environmental value. client services. This includes:
This purpose underpins everything EY does — every service
• Streamlining the EY operating model to further enhance the
delivered, every interaction with clients and colleagues, every
organization’s global scale while remaining responsive to
investment and support given to communities — should make
local needs.
the working world better than it was before.
• Supporting the delivery of exceptional client service by
EY’s purpose forms part of its Vision 2020 initiative, which its member firms worldwide to help their clients succeed,
sets the goal of delivering exceptional client service worldwide. strengthen the connection between service quality and
EY firms are committed to bringing each client a great team — market growth, and enhance public trust in capital markets.
connected, responsive and insightful — and one that reflects • Helping to develop the highest-performing teams using
a diverse mix of talented people who embrace this purpose, cross-border and cross-cultural strengths.
demonstrate commitment to inclusiveness and exhibit a desire
to exceed expectations. EY maintains a strong commitment to • Supporting communities through entrepreneurship,
its collective values, which guide its actions. developing the future workforce and championing diversity
and inclusiveness, particularly the role of women in business.

Performance
EY Turkey’s annual growth percentage was 24% for the
financial year ended 30 June 2014.

During FY14, EY Turkey recruited 299 full-time staff (170

graduates and 129 experienced hires) and 96 interns and
grew its headcount to 1,043. Since the start of the new EY
Turkey financial year, all services lines have continued to grow
strongly and recruit extra staff.

12
 About EY

Awards and recognition

EY’s commitment to people and • FORTUNE’s “100 Best Companies to • “ Respect for Humans” Award from
workplace has been recognized through Work For®” list for 16th consecutive the country’s leading online HR and
various awards. In 2013, Universum year Recruitment center Kariyer.net. The
named EY as the world’s most attractive • Great Place to Work Institute’s award is presented to the companies
professional services organization — Top 25 World’s Best Multinational that have the highest number of
and second most attractive employers Workplaces applications and the fastest response
overall, as chosen by almost 94,000 rates to job applicants. Last year, we
business students from the world’s top • Opportunity Now and Race for considered and promptly responded to
academic institutions in the largest 12 Opportunity Top 10 private sector approximately 28,000 applications.
economies by GDP. Additionally, EY was organizations for both gender and
Black and Minority Ethnic (BME) • Chairman’s Values Award (CVA)
first among the Big Four professional 2014: Since 2008 we have held an
services organizations in 17 of 27 diversity and inclusion
EMEIA CVA celebration event every
individual countries. • The National Association for Female year through which we have selected
Executives Top 10 Companies for inspirational examples of people living
EY was also ranked as the leading 2014 EY’s values10. In the last CVA, Emre
professional services organization in 6
• Working Mother’s Best Companies for Çavuşoğulları (HR Director), Can
out of 12 markets and was featured as
Multicultural Women Altıntaş (Assurance Senior Manager)
one of the top 15 employers overall in
• Working Mother’s Top 10 Companies and Serdar Sumay (Tax Executive
Australia, Canada, France, Germany,
for Working Mothers; 100 Best Dİrector) were nominated by our
India, Italy, Russia, the UK and the US.
Companies for Working Mothers for 17 people as the CSE Values Champion
Globally, EY member firms have been
consecutive years for their service line in 2014 from 24
recognized by:
nominees.
• Catalyst Award, for EY’s dedication EY Turkey has been recognized by:
to the recruitment, development and • Universum ranked EY Turkey “Best
advancement of women Employer” in the professional services
• DiversityInc’s Top 10 Companies for sector in Turkey. EY Turkey is a leading
Diversity for seven consecutive years professional services organization
among the top 100.
• DiversityInc’s Top 10 Companies for
Executive Women

10) Our Values, http://www.ey.com/TR/en/

About-us/Our-values

13
Marketplace
Despite some signs of improvement in the global
economy, businesses today continue to face an
environment of uncertainty and ambiguity. Economies
around the world are recovering, but they are
growing at different speeds. Technological innovation
— cloud computing, data analytics, social media,
mobile technologies — is accelerating. It is disrupting
existing business models, creating new industries and
challenging business leaders to think about how they
can transform their own organizations to suit this digital
era. Rising global demand for commodities and natural
resources has led to energy security concerns and
volatile pricing, but it is also driving innovation in green
energy and cleantech and there is growing demand for
sustainability data to be reported from a wide range of
stakeholder groups.

14
Exceptional client service
In a world that’s more complex and dynamic than ever
before, clients expect to be served by the right team of
professionals, regardless of service line or geography. It
is not enough to be technically excellent — EY member
firms’ clients want professional service providers who are
connected to their business, responsive to their needs and
insightful about their sector and the challenges they face.

To deliver on this, EY people are united around the concept

of exceptional client service. Exceptional client service
is about EY professionals being the most connected,
responsive and insightful in the marketplace.

• Connected means bringing the right people in the right

locations, to build trust and enrich client relationships.
• R
esponsive means the desire and commitment of every
person in EY to be proactive, visible and timely.
• I nsightful means using EY experiences and a point of view
tailored to the client situation to advance their thinking.

Exceptional client service is a fundamental part of how EY

member firms operate, both strategically and tactically.

To support exceptional client service, EY is:

• Embedding exceptional client service attributes into how

member firms measure quality
• Revising training programs and performance evaluations
to incorporate exceptional client service as a minimum
baseline expectation for EY people
• Defining exceptional client services as one of the six
critical metrics for managing its business

15
 Client composition
• Large global businesses. These companies need advisors that can match their expanding reach and meet their
exacting standards. They seek EY’s help to evaluate new business opportunities, expand into and out of emerging
markets, comply with regulatory rules across numerous countries, coordinate a global workforce and interact with
governments.

• Middle-market companies. The middle market comprises many mature, stable and profitable companies, often private
and intending to remain so. These companies face many of the same issues as EY’s largest clients — but without the in-
house resources to tackle them. They need EY’s support to execute transactions to drive growth and to expand into new
markets around the world. All of the complex issues faced by companies in the middle market require high-value services
that EY member firms provide.

• Family Businesses. The importance of family businesses to the global economy is undeniable. According to the European
Commission, they account for more than 60% of all companies in Europe and the Americas and about 50% of employment.
EY is a market leader in advising and guiding family businesses. With almost a century of experience supporting the world’s
most entrepreneurial and innovative companies, we understand the unique challenges they face – and how to address them.
Our Global Family Business Center of Excellence, the first of its kind, is designed to support family businesses, their owners
and their managers, wherever they operate in the world. The Center brings together advisors from the EY global network
http://familybusiness.ey.com/our-global-network/ to share knowledge and insight to address family business challenges and
provide seamless support to internationally based family-owned companies. In Turkey, we proudly support TAİDER (Turkish
branch of Family Business Network International). In 2014 we provided general sponsorship to their annual conference for
the second time in a row. We also supported Family Business related initiatives that came from other organizations such as
GYİAD (Young Businessmen Association). In 2013 we released the report based on the Family Business survey with nearly
50 major family firms in Turkey. The aim of this research was twofold: on the one hand, we wanted to learn how the main
concerns and strategic goals of family businesses in Turkey are aligned with those EY identified in its 2012 global study; and
on the other, to understand what is it that family businesses in Turkey consider key factors behind their growth and success.
Our professionals occasionally meet with a group of Koç University students (KUOFE) who are interested in Family Business
topics, and we hold workshops and discussions with them.

• Entrepreneurs. EY recognizes that entrepreneurs are one of the greatest sources of sustainable economic growth. For
more than 30 years, EY has been dedicated to helping entrepreneurs achieve their business dreams. EY’s focus has helped
it develop a deep understanding of how entrepreneurial businesses grow. Collectively, EY member firms are leaders in
advising, guiding and recognizing outstanding entrepreneurial talent. From start-up ventures to established companies, EY
helps clients become market leaders.

16
Marketplace

17
Investing in EY services
EY Turkey’s member firms provide services across four service lines: Assurance, Tax, Transaction and Advisory Services11.
EY’s aim is for its clients to benefit from a highly integrated global structure. This means eliminating silos and bringing the
best of what the EY organization has to offer to clients through borderless teaming across service lines, industries and
geographies.

The strength of EY’s global reach is balanced with deep local knowledge. The EY market segment model groups together
local accounts, allowing EY people to set account investments and market priorities locally, while still maintaining global
consistency in terms of metrics and enablement. The model allows account teams to offer more relevant, tailored services to
clients, in particular those clients who may not be global in scope, such as middle-market clients.

Assurance Tax
Within EY Turkey’s Assurance practice, there are around 300 EY Turkey’s Tax practice has more than 300 professionals
professionals delivering external audit services, as well as helping clients understand and manage their tax compliance
fraud detection and forensic services and advise on financial and reporting obligations responsibly. We help them assess,
accounting matters. improve and monitor their tax functions’ processes, identify
and manage tax implications across domestic and cross-border
EY Turkey’s audit professionals, in auditing companies’ business activities and maintain effective relationships with tax
accounts, serve the public interest and play a vital role in authorities around the world. Tax has nine sub-service lines:
capital markets. The Assurance practice also includes specialist Accounting Compliance and Reporting, Business Tax Services,
services such as Climate Change and Sustainability Services International Tax Services, Global Compliance and Reporting,
(CCaSS), Financial Accounting Advisory Services (FAAS), Human Capital mobility services, Legal services, Tax Policy and
Financial Statement Audit and Fraud Investigation & Dispute Controversy, Transaction Tax.
Services (FIDS).
We help clients to remit a growing variety of indirect taxes. We
advise them on how tax affects the efficiencies sought in global
supply chains. We can also help clients attract the best talent in
a highly competitive marketplace for human capital by advising
them on their compensation and benefits plans, and providing
additional services to their workforce.
11) For the EY Turkey Services detailed information, please
see: http://www.ey.com/TR/en/Services

316
Assurance professionals
344
Tax professionals

18
 Marketplace

For more information on the investments EY is making

in its service lines, please read EY’s Global review 2013
at ey.com/globalreview.

Advisory Transaction Advisory Services (TAS)

EY Turkey’s Advisory practice works with some of the country’s EY Turkey’s 62 TAS professionals support a wide range of
and the world’s largest and most complex corporations, as corporate, private capital and government clients to help
well as with government organizations, on their most pressing them make stronger, more informed decisions about how
management and operational challenges. they manage their capital agenda — specifically around how
they raise, invest, preserve and optimize capital in a rapidly
With over 150 Advisory professionals, we can quickly deploy changing world.
the right people to the right projects.
Whether it is buying, selling or restructuring, we have a
relentless focus on our clients’ strategic needs across all
aspects of the economic cycle.

165
Advisory professionals Transaction Advisory Services professionals
62
19
Applying an industry focus

EY Turkey has access to dedicated EY global sector centers12 around the world,
which serve as networks for sharing industry-focused knowledge and include the
following:

• Automotive • Media and Entertainment

• Consumer Products • Mining & Metals
• Cleantech • Oil & Gas
• Financial Services (includes Wealth • Power & Utilities
& Asset Management, Banking & • Private Equity
Capital Markets, and Insurance)
• Real Estate, Hospitality &
• Government & Public Sector Construction
• Life Sciences (includes Healthcare, • Technology
Biotechnology, Medical Technology
• Telecommunications
and Pharmaceutical)

EY’s commitment of time and resources means that its member firms can anticipate
market trends, identify implications and develop clear points of view on relevant
industry issues.

12) Focus industries for EY Turkey

20
 Marketplace

Promoting sustainability as
a global leader in professional services
EY Turkey believes the biggest contribution we can make to Recognition for our sustainability efforts
reducing the negative effects of climate change is to support
EY is proud to have been recognized externally for its
our clients and the market in moving toward a low-carbon
sustainability services. In 2013, Verdantix, the independent
economy. Through our Climate Change and Sustainability
analyst firm focused on energy, environment and sustainability
Services (CCaSS) practice in Turkey, our network of global
issues for business named EY as the leading global brand for
expertise and the EY Global Cleantech Center, we can help our
sustainability services.
clients operate more sustainably.

Climate Change and Sustainability Services Engaging in the sustainability debate

EY Turkey’s Climate Change and Sustainability Service practice As a leading provider of sustainability services, EY firms
helps organizations to develop a sustainability strategy and continue to contribute to the sustainability debate globally
improve performance. We offer leading practices to help and share knowledge with clients and the broader business
clients address the most important sustainability factors, community. It is through these debates that EY can positively
including managing risk in a resource-constrained economy. influence change, working closely with key regulatory bodies
We also help clients report on their performance in line with and industry standard setters.
international best practice and we provide external assurance
of clients’ material sustainability data. At a global level, EY is among a select group of organizations
supporting the International Integrated Reporting Council
EY Turkey helps clients reach their sustainability goals and (IIRC) through its participation on the Board, the Council,
transition to a lower — carbon economy by providing a range of working groups and secondments (with an EY person serving
skills and services. as deputy to the CEO). EY led the development of the Value
Creation — Background Paper for the IIRC and has built on this
At the same time, we are measuring and managing our own relationship by holding joint EY/IIRC roundtables in France and
carbon footprint as reported elsewhere in this Sustainability Brazil.
Report.
EY also contributes to technical sustainability working groups
aimed at standardizing definitions and approaches, such as
Cleantech the Global Reporting Initiative (GRI) and the Sustainability
The EY Global Cleantech Center comprises professionals, Accounting Standards Board (SASB). In addition, EY was
drawn from across the world, in assurance, tax, transaction a major sponsor of the Global Reporting Initiative Global
and advisory services who understand the business dynamics Conference.
of cleantech and help clients innovate in technology, business
models, financing mechanisms, cross-sector partnerships and For details or to download a copy of thought leadership relating
corporate adoption. to sustainability, visit the Climate Change and Sustainability
Services website at http://www.ey.com/TR/en/Services
EY professionals also advise clients on meeting energy use /Assurance/Climate-Change-and-Sustainability-Services.
targets, helping them to reduce carbon emissions and enhance
their corporate reputation.

21
22
 Marketplace

Instilling professional values

As a global organization, EY believes that it plays a vital role Code of conduct

in promoting investor confidence in financial reporting and
The EY Global Code of Conduct provides a clear set of
the world’s capital markets. EY recognizes the importance of
standards that guide our actions and our business conduct.
this role and takes seriously its member firms’ commitment to
It is organized into five categories containing principles
provide high-quality professional services.
that are to be followed by everyone at EY to guide behavior
EY also understands that, apart from its people, its reputation across all areas of activity:
is its most important asset. EY’s shared approach, globally 1. Working with one another
consistent policies and practices, independence processes and
2. Working with clients and others
Code of Conduct strengthen EY Turkey’s ability to set the bar
for service quality. 3. Acting with professional integrity
4. Maintaining our objectivity and independence
Setting the tone at the top 5. Respecting intellectual capital

EY Turkey’s senior leaders are responsible for setting the By monitoring compliance with the Global Code of Conduct
right tone at the top and demonstrating through their actions as prescribed by EY, and through frequent communications,
our commitment to building a better working world. We also EY Turkey strives to create an environment that encourages
communicate to our people that quality and professional all personnel to act responsibly, including reporting
responsibility start with them. Our shared values, which inspire misconduct without fear of retaliation.
our people and guide them to do the right thing, and our
commitment to quality are embedded in who we are and in The EY/Ethics Hotline provides our people, clients and others
everything we do. outside of the organization with a means to confidentially
report activity that may involve unethical or improper
As part of the global EY organization, EY Turkey’s approach behavior and that may be in violation of professional
to business ethics and integrity is embedded in a culture standards or otherwise inconsistent with the Global Code of
of consultation, our training programs and our internal Conduct. The hotline is operated by an external organization
communications. Senior management regularly reinforces that provides confidential and, if desired, anonymous hotline
the importance of performing quality work, complying reporting services for companies worldwide.
with professional standards and our policies and leading by
example. In addition, our quality review programs assess the When a report comes into the EY/Ethics Hotline, either
quality of professional service as a key metric in evaluating and by phone or internet, it receives immediate attention.
rewarding all professionals. Depending on the content of the report, appropriate
individuals from Risk Management, Human Resources,
EY Turkey’s culture strongly supports collaboration and Legal or other functions are involved to address the report.
places special emphasis on the importance of consultation All matters are handled by experienced individuals, with
in dealing with complex or subjective accounting, auditing, oversight from the global Risk Management function. For
reporting, regulatory and independence matters. We believe it those matters that are reported outside of the EY/Ethics
is important to determine that engagement teams and clients Hotline, the same procedures are followed.
correctly follow consultation advice, and we emphasize this
when necessary.

23
Compliance with applicable legal requirements In FY14, no monetary fines or penalties for non-compliance
with laws or regulations were imposed upon EY Turkey with
The Global Code of Conduct provides a clear set of standards
respect to services we provided to our clients.
that guide each member firm’s actions and business conduct.
Member firms comply with applicable laws and regulations, and All EY Turkey business units were analyzed for risks related to
the EY values underpin their commitment to doing the right corruption and all our employees received training in EY’s anti-
thing. This important commitment is supported by a number of corruption policies and procedures. There were no incidents in
policies and procedures, including: FY14 in relation to corruption.
• Anti-bribery. The EY global Anti-bribery Policy provides EY
people with direction around certain unethical and illegal Annual transparency report
activities. It emphasizes the obligation of its people to comply
EY member firms comply with the requirement of the EU
with anti-bribery laws and provides greater definition of what
8th Directive that statutory auditors of European Union (EU)
constitutes bribery. It also identifies reporting responsibilities
public-interest entities publish an annual transparency report.
when bribery is discovered. In FY14, EY also launched an
EY Turkey also produces an annual transparent report13
“Anti-Bribery & You” web-based training program that is
mandatory for all EY personnel. The 45-minute course helps In addition, as strong advocates of transparency, in addition to
our people recognize, prevent and resist bribery. the dozens of countries that publish their own country reports,
• Insider trading. The EY global Insider Trading Policy EY publishes a global report that provides an overview of EY
reaffirms the obligation of EY people not to trade in global governance and quality standards.
securities with insider information, provides detail on what
constitutes insider information and identifies with whom
Independence
people should consult if they have questions regarding their
responsibilities. Independence is fundamental to the audit profession and is
essential in all dealings between EY member firms and their
• Data privacy. The EY global Personal Data Privacy
audit and assurance clients. Maintaining EY member firms’
Policy sets out the principles to be applied to the use and
independence is pivotal for achieving audit quality. For more
protection of personal data, including those relating to
information related to EY independence practices, please refer
current, past and prospective personnel, clients, suppliers
to the Transparency Report 2013: EY Global.
and business associates and social media accounts. This
policy is consistent with applicable laws and regulations
concerning data protection and privacy when processing
personal data. It provides a foundation for maintaining the
privacy of all personal data used by member firms.
• Document retention. EY member firms apply their retention
policies to all engagements and personnel. Documents
must be preserved whenever any person becomes aware
of any actual or reasonably anticipated claim, litigation,
investigation, subpoena or other government proceeding
involving a client that may relate to a member firm’s work.

13) EY Turkey’s Transparency Report can be viewed at: http://www.ey.com/Publication/vwLUAssets/Guney_YMM_AS_FY14_Seffaflik_Raporu/$FILE/

G%C3%BCney%20Ba%C4%9F%C4%B1ms%C4%B1z%20Denetim%20ve%20SMMM%20A.%C5%9E.%20%C5%9Eeffafl%C4%B1k%20Raporu%201%20Temmuz%20
-%2031%20Haziran.pdf.

24
 Marketplace

Client acceptance and service delivery sufficient resources to deliver quality service, especially in
highly technical areas, and if the services the client wants are
Providing the right services to the right clients is an essential
appropriate for the member firm to provide. The approval
foundation of EYTurkey’s risk management processes.
process is rigorous; no new audit engagement may be accepted
The EY global client acceptance and continuance policy, without the approval of the firm’s Professional Practice Director.
which all EY member firms must follow, outlines principles
In our annual client continuance process, EY Turkey reviews
to determine whether to accept a new client or a new
service delivery and our ability to continue to provide quality
engagement or to continue a relationship with an existing
service, confirming that our clients share EY Turkey’s
client. These principles are fundamental to maintaining quality
commitment to quality and transparency. The partner in charge
and independence, managing risk and meeting regulatory
of each engagement, together with our leadership, annually
requirements. The objectives of the policy are to:
reviews the relationship with the client to determine whether
• E
stablish a rigorous process for evaluating risk and making continuance is appropriate.
decisions to accept or continue clients or engagements
As an example, the firm’s client acceptance and client
• Meet applicable independence requirements continuance decisions depend on, among other things, the
• Identify and deal appropriately with any conflicts of interest absence of any perception that a company’s management
• Identify and decline clients that pose excessive risk pressures the audit engagement team to accept inappropriate
accounting and reporting or uses financial pressures to
• R
equire consultation with designated professionals to
undermine audit quality. Considerations and conclusions on
identify additional risk-management procedures for specific
the integrity of management are essential to acceptance and
high-risk factors
continuance decisions.
• Comply with legal, regulatory and professional requirements
For more information regarding EY client acceptance and
In addition, the global EY Conflicts of Interest Policy defines continuance policies, as well as EY’s audit quality review process,
global standards for categories of conflicts of interest and a please refer to the Transparency Report 2013: EY Global.
process for identifying potential conflicts of interest. It also
includes provisions for managing conflicts of interest as quickly
and efficiently as possible through the use of appropriate Data privacy
safeguards. Such safeguards range from obtaining the relevant EY Turkey knows that the trust our clients place in us is vital.
client’s consent to act for two or more clients to member firms We view data privacy and information security as fundamental
declining an engagement in order to avoid an identified conflict. components of doing business. We are committed to protecting
information assets, personal data and client information.
The EY Global Tool for Acceptance and Continuance (GTAC)
We believe that a solid data privacy and information security
is an intranet-based system for efficiently coordinating client
program is an essential component of a leading professional
and engagement acceptance and continuance activities in line
services organization.
with global, service line and member firm policies. GTAC takes
users step by step through the acceptance and continuance The EY Global Code of Conduct stipulates that all member
requirements and connects to the resources and information firm personnel must respect and protect the personal and
needed to assess business opportunities and associated risks. confidential information received from or relating to their
member firms, EY, clients or third parties.
The client acceptance process requires careful consideration
of the risk characteristics of a prospective client and several During the reporting period, there were no data breaches or
due diligence procedures. Before EY Turkey takes on a customer privacy or data loss incidents at EY Turkey.
new engagement or client, it determines if it can commit

25
The EY Global Data Privacy Policy addresses the issues raised As part of our BCR implementation and demonstration of EY’s
by modern data management tools and systems. EY Turkey commitment to protect personal data, EY has developed a
applies a common set of personal data management principles global data privacy and information security training course
applicable to all EY member firms, providing a framework for which is being rolled out across member firms worldwide.
processing personal data in compliance with local privacy laws
and professional standards, as well as internal policies. Additionally, EY’s US member firm is registered with the U.S.
Department of Commerce for the Safe Harbor certification, which
The following are the principles of the EY Global Data aims to harmonize data privacy practices in trading between the
Privacy Policy: US and the stricter controls of EU Union Directive 95/46/EC.

• W
e protect personal data using appropriate physical, Internally, EY Turkey understands the importance of data
technical and organizational security measures. privacy and information security awareness among our
• W
e process, store and disclose personal data only for practitioners. Raising awareness of threats to data privacy and
legitimate business purposes. We make sure our contracts information security is an ongoing and dynamic process for
with third-party processors contain terms that confirm data us. It is an issue that EY Turkey takes very seriously, and it is
is managed according to the same standards we implement reflected not only in specialized formal training for personnel
across the enterprise. in each of our service lines, but in numerous other activities to
raise awareness in the entire global EY population.
• W
e give additional attention and care to sensitive personal
data, making sure we respect local laws and customs. For more information regarding EY’s commitment to protect
• W
e’ve established appropriate measures to help ensure personal data, please refer to Protecting your data: EY’s
personal data remains accurate, complete, current, approach to data privacy and information security.14
adequate and reliable.
• W
here applicable, we provide notice to individuals with whom Supply chain and procurement
EY member firms engage, advising them of the purpose for
which we are processing their personal information. As a professional services organization, EY purchases goods
and services that enable its people to perform their work and
Globally, EY has adopted binding corporate rules (BCR), in deliver quality services to clients.
addition to the existing global personal data privacy program,
to legitimize international data transfers among our member EY Turkey’s main groups of suppliers are for cleaning, car
firms in compliance with European data protection law. The BCR rental, transportation and printed paper and stationery.
policy is available on EY’s global website as a public statement
of its commitment to good data management practices. The EY Global Procurement Policy applies to all EY member
firms. In addition to requiring compliance with independence
rules and the rules of doing business in a responsible way,
the Global Procurement Policy also requires that all member
firms, including EY Turkey, evaluate the impact of procurement
decisions and encourage suppliers to support our sustainability
initiatives.

14) http://www.ey.com/Publication/vwLUAssets/
EY_Protecting_your_data-EYs_approach_to_data_privacy_and_
information_security/$FILE/EY_Protecting%20your%20data.pdf

26
 Marketplace

Global agreement policy • C

ompliance with human rights. We expect suppliers and
their contractors to respect the rights of their employees
EY has a Global Agreement Policy applicable to all member
and to comply with all relevant legislation, regulations and
firms. In addition to requirements for compliance with the
directives in the country in which they operate. This includes
rules for doing business in a responsible way and ensuring our
wages, benefits and working conditions. Any exploitation
independence when dealing with suppliers, this agreement
of child labor or any other vulnerable groups is completely
policy also requires that we evaluate the impact of our
unacceptable. EY Turkey currently does not have the
decisions and encourage suppliers to support our sustainability
mechanisms in place to capture data relating to the number
initiatives.
or percentage of suppliers that were screened using human
Our agreement policy includes a separate Code of rights criteria. However, it is something Procurement is
Conduct for our suppliers which includes: environmental committed to exploring and hopes to implement in the
risk management; compliance with human rights; equal future.
opportunities policy; occupational health and safety; and the • Diversity and inclusiveness. Our sourcing decisions,
highest ethical standards and zero tolerance to any types of contracts and management of supplier relationships
corruption, extortion, bribery or embezzlement. The code also reflect and promote the principles of EY’s Diversity and
recommends that our suppliers increase their cooperating Inclusiveness (D&I) policy (incorporating equal opportunities).
with local communities to promote these communities’ social Suppliers must have actionable policies that protect against
and economic development. In investment agreement clauses, victimization, harassment or discrimination against any
we fully comply with international treaties, legislation and employee or party to the contract due to their sex, gender
regulations involving human rights. However, we have not yet reassignment, marital or civil partnership status, race, ethnic
adopted explicit clauses on this subject, nor have we made or national origin, disability, religion, sexual orientation,
post-agreement evaluation on critical investments to check age or part-time status. Suppliers are required to meet the
compliance with regulations on human rights. We are currently requirements of any applicable discrimination legislation.
reviewing all agreement drafts and clauses on human rights • O
ccupational health and safety. Suppliers must abide by all
will be embedded as a standard. local laws, directives and regulations relating to health and
safety in the workplace or in any other location other than
The EY Global Procurement Policy provides a separate Supplier
the workplace where production or work is undertaken.
Code of Conduct and includes:
• E
thics. We expect our suppliers to act with the highest
• E
nvironmental risk management. EY member firms standards of integrity in all of our business dealings. We
expect suppliers to have an effective environmental policy strictly prohibit any and all forms of corruption, extortion,
that: mitigates environmental risks; sets objectives for bribery and embezzlement are strictly prohibited and EY will
minimizing the use of energy, water and raw materials and take immediate action to terminate the contract and seek
using renewable resources (where possible); reduces waste legal recourse in the event of an offence.
and maximizes recycling efforts; measures and monitors
• M
onitoring. EY member firms expect suppliers to actively
performance; and considers the environmental credentials
audit and monitor their day-to-day management process for
of vendors within their own supply chains. EY Turkey
compliance with this Code of Conduct.
currently does not have the mechanisms in place to capture
data relating to the number or percentage of suppliers that
were screened using environmental criteria. However, it
is something Procurement is committed to exploring and
hopes to implement in the future.

27
EY Turkey currently does not have the mechanisms in place Contributing to the public discourse
to capture data for screening suppliers’ impacts on society.
By engaging with stakeholders, including governments,
However, it is something Procurement is committed to
policymakers, regulators and standard setters, EY Turkey and
exploring and hopes to implement in the future.
member firms around the world play a part in building a better
working world and promoting transparency and trust. EY
Assessing service quality thereby encourages improvements in corporate governance,
As part of a global EY initiative, EY Turkey runs a program financial reporting and other matters that affect the world’s
for clients of all service lines called Assessment of Service capital markets.
Quality, which seeks input on how EY Turkey consistently
delivers quality service. It also helps us build strong, mutually
respectful relationships at all levels and across all the sectors
of our clients’ businesses. It enables us to monitor the quality
of service and to act on feedback received.

The program seeks quantitative and qualitative information

through:

• F
ace-to-face interviews with key people in the business,
including audit committee chairs and board members where
relevant, conducted by senior partners who are independent
of any service delivery to that client.
• Q
uestionnaires that are used to gather objective feedback
about specific engagements or the overall client relationship.

In a better working world, trust increases, so capital

can flow smoothly and investors can make informed
decisions. Businesses grow sustainably, employment
rises, consumers spend and governments invest in
their citizens.

28
 Marketplace

Associations
Memberships and associations
EY Turkey holds memberships with the
following associations and institutions:
• Public Company Accounting
Oversight Board
• The Institute of Internal Auditors (TİDE)
• Turkish Industry and Business Association
External initiatives EY endorses (TÜSİAD)
• Young Businessmen Association (GYİAD)
As a global organization, EY engages with a • International Integrated Reporting
number of groups and initiatives at global, Council (IIRC). EY is among a select • Turkish Finance Directors Association
regional and local levels, including: group of organizations supporting IIRC by (FİNANS KULÜP)
participating on the Board, the Council, • Turkish People Management Association
• Audit Committee Leadership Network. (PERYÖN)
working groups and secondments (with an
EY is an active member of the Audit
EY partner serving as deputy to the CEO). • Independent Assurance Association (BDD)
Committee Leadership Network in Europe
• Transparency International. EY • Corporate Governance Association of
and North America. This brings together
participates and contributes tens of Turkey (TKYD)
audit committee chairs from the boards
of more than 300 large public companies. thousands of dollars to Transparency • Private Sector Volunteers Association
The Network provides a key forum for International’s Global Corporations for (ÖSGD)
business leaders to discuss critical market, Transparency International initiatives. • Transparency Association
regulatory and governance developments. • United Nations Global Compact (UNGC). • International Investors Association
• International Corporate Governance EY is a proud member of the UNGC. At a ( YASED)
Network (ICGN). EY is an active global level, EY annually communicates • Turkish-French Commerce Institution (CCI
member of the ICGN. Member firms its progress on upholding the UNGC’s 10 France Turquie)
participate in a number of investor principles.
• Institution of Risk Management (Risk
groups in different countries. • United Nations Women’s Empowerment Yöneticileri Derneği)
• Financial Stability Board, the Principles (WEP). EY is a signatory of
• American Business Forum in Turkey
International Forum of Independent Audit UN  WEP.
• Institute of Financial Management (UFE)
Regulators and the Basel Committee • World Economic Forum Partnering Against
Corruption Initiative (PACI). EY is a • Turkish Accounting Professionals
on Banking Supervision. We engage with
signatory to PACI, the leading anti-corruption Association (TMUD)
these stakeholders and others to promote
initiative in the world. EY’s Global Chairman • German-Turkish Chamber of Industry and
transparency and trust around the world.
and CEO is a member of the PACI Board. Commerce (AHK)
• Global Auditor Investor Dialogue. This
• World Economic Forum (WEF). EY has • Management Consulting Institute (YDD)
global dialogue is an informal network
of leading global institutional investors been a Strategic Partner of the WEF for • Ethics and Reputation Society (TEİD)
and major global auditing networks to 15 years. Its involvement in the WEF • I ndependent Industry and Business
exchange views on current financial enables EY to help shape future economic Association (MÜSİAD)
reporting and auditing issues; EY is proud development and share its insights with the • Women Entrepreneurs Association of
to be part of this dialogue. world’s most influential business leaders, Turkey (KAGİDER)
politicians, academics and the global media. • International Fiscal Association
• British Chamber of Commerce Turkey
• Foreign Economic Relations Board (DEİK)
• Common Purpose Turkey

29
People
EY Turkey works hard to attract people who are curious
and entrepreneurial, who thrive in international teams
and who have a global mindset. We want the time
people spend at EY Turkey to be more valuable than
time spent with any other employer.
If and when people choose to leave EY Turkey, we don’t
see this as an end to the relationship, just the next
stage. Whether they go on to work with a client or a
competitor, start their own business or retire, they will
be a welcomed lifelong member of EY Turkey’s alumni
network.

30
EY Turkey

2014 highlights
Overall gender breakdown

51%
Total female

49%
Total male

Formal learning hours

33,774
Hours

Headcount

1,043
EY Turkey

Workforce by Region and Gender :

EY Turkey Office Locations Male Female
Istanbul 430 448
Ankara 44 45
İzmir 28 32
Bursa 10 6

31
Values
Our values define who we are and remain the
We are:
bedrock of our culture. They are the fundamental
beliefs of our global organization. They guide our • People who demonstrate integrity,
actions and behavior. They influence the way we respect and teaming
work with each other — and the way we serve our • People with energy, enthusiasm
clients and engage with our communities. Instilling and the courage to lead
them in everything we do is one of the most • People who build relationships
important sources of our organizational strength. based on doing the right thing

32
 People
“Building diverse, high-performing teams that cultivate a
culture of inclusiveness is key to delivering exceptional
client service. Differences matter — whether they’re
cultural, generational, gender-related or otherwise — and
empowering our people to bring their varied experiences
to work every day ultimately leads to better outcomes for
our teams and our clients.”

Nancy Altobello
Global Managing Partner, Talent, EY Global

Creating the highest-performing teams

EY Turkey is proud of EY’s culture of teaming. We know from
experience and research that our best-performing teams are
made up of highly engaged individuals from a diverse range
of backgrounds. These teams excel by being adaptable and
flexible without losing focus and by welcoming diverse views.
They consistently use best-in-class approaches, tools and
methodologies; undertake learning, experience and coaching;
and are always focused on delivering the best results, rather
than on where, when or how the work gets done.

To support these teams, we are committed to continually

providing our people with training that develops their skills,
challenging client opportunities, a diverse workplace, flexibility
and choice, and a framework to guide their career development.

33
 Employee breakdown by gender

Male Female
No. % No. %
Partners, principals,
39 65% 21 35%
directors

Male Female
Management 103 62% 64 38%

513 530 Staff 355 47% 393 53%

49% 51% Administration 16 24% 52 76%

Total 513 49% 530 51%

Total new employees Employee breakdown by age

Male Female Under 30 30–50 Over 50

No. % No. % No. % No. % No. %
Partners, principals,
3 100% 0 0% 0 0% 49 82% 11 18%
directors

Management 15 56% 12 44% 23 14% 143 85% 1 1%

Staff 141 55% 117 45% 660 88% 84 11% 4 1%

Administration 1 9% 10 91% 22 32% 45 66% 1 2%

Total 160 54% 139 46% 705 68% 321 31% 17 1%

34
 People

Developing and supporting

our people through world-class learning
Helping EY Turkey’s people to learn, develop and lead is Formal learning plays a crucial role in development. EY Turkey
fundamental to creating value for our people and our clients. delivers a rich, focused curriculum for our people, recognizing
At a global level, EY has a unique global career development the different roles they play and the variety of experiences and
framework called EYU, which focuses on learning, experiences learning they need throughout their development. Furthermore,
and coaching. we continue to increase our focus on coaching and experiences
alongside formal learning.
Monitoring and strengthening performance Through EY Turkey’s formal learning programs, training
EYU links to EY’s global Performance Management and activities and other informal learning opportunities, we expose
Development Process (PMDP). PMDP helps EY people monitor our people to a broad range of sustainability issues. From the
and direct their performance and align their efforts to the EY Global Code of Conduct and anti-bribery and insider-trading
global organization’s strategic priorities. One of the most policies, to diversity and inclusiveness training and networks, to
important element of PMDP is the conversations EY people the skills development opportunities in local communities, we
have with their counselors as they build their careers. make sustainability a fundamental component of our people’s
careers and their growth, within and beyond EY. During the
Tailored training reporting period, health and safety and anti-bribery training
were provided to 100% of EY Turkey employees of EY Turkey.15
EY Turkey provides our people with access to high-quality
formal learning through a structured organization-wide
curriculum that contains technical content. It is accessible in a This year, EY launched World Class, a learning program that
variety of formats, including: enables EY people to receive the same baseline level of high-
quality learning across the globe. One global team is now
• Face-to-face: through case studies, lectures and simulations responsible for developing a learning curriculum that is relevant
• On-the-job training across the entire organization, as well as specific programs
• Virtual: through web-based videos and webcasts for each of the service lines. The program blends classroom,
mobile, electronic and social learning.
EY’s web-based global learning management system enables
EY people to flexibly organize their learning. They can use it EY Turkey also has tools to capture and manage continuous
to search for content, to identify where gaps in their learning feedback as well as midyear and annual reviews. We encourage
might exist and to develop a “learning map” to meet future all of our people to request real-time feedback. It not only
needs. encourages continual improvement, but also informs mid-year
and annual performance reviews that all of our employees
In FY14, professionals in EY Turkey were provided with 27,106 receive. In FY14, 100% of our EY Turkey people received a
hours of classroom learning and 6,668 hours of e-Learning at formal performance review.
an average of approximately 32 hours of learning per employee.

15) The Law on Occupational Health and Safety No. 6331 (“Law No.6331”), which governs the health and safety standards to be
adopted by employers in Turkey and was published on 30 June 2012.

35
Classroom learning hours and E-Learning

Table 5. Classroom and E-Learning hours by gender16

Gender Female Male

Total Title Number Total Number Total

18 of Learning of Learning
15,770 Female Hours Male Hours
hours for females
Partners, principals,
19 586 38 648
executive directors, directors
Management 53 1,371 96 2,659
Staff 355 10,817 353 11,025

Classroom Training Total 427 12,774 487 14,332

Partners, principals,
16 159 34 237
executive directors, directors

Total Management 62 370 93 663

18
18,004 Staff 328 2,420 310 2,766
hours for males Administrations 28 47 8 6

E-Learning Total 434 2,996 445 3,672

Coaching
In addition to technical content, EY Turkey people develop
through coaching. We encourage as many coaching
Overall, 1,140 employees
conversations as possible throughout the year, and our participated in learning hours17
coaching curriculum enables people to develop their coaching
skills as they progress.

Developing leaders
Developing leaders is fundamental to EY Turkey’s future
success. EY Turkey is committed to developing our people and
nurturing lifelong relationships: creating outstanding leaders
who bring their vision and skills to EY Turkey and who may then
go on to other roles in industry, government and academia,
joining the EY alumni network of more than a million EY brand
ambassadors.

16) EY runs a gender-specific Leadership Programme and therefore annual training provided to women was higher than for men in senior positions.
17) 1,140 employees including core business services and client-facing staff received training in FY14.
18) There were 33,774 Classroom and E-Learning hours in total.

36
 People

Organize milestone events Implement strong leadership programs

Those who are newly promoted to senior, manager, senior EY delivers tailored programs to develop our leaders,
manager or executive director ranks are invited to milestone including:
events. These face-to-face events follow a global format and
• Global NextGen is a two-year program that gives potential
combine a mixture of learning and celebration. Members of
member firm partners the opportunity to respond to a
the leadership team, right up to the EY Global Chairman and
series of challenges that will develop their leadership and
CEO, play an active role at these events. For example, more
entrepreneurial skills. It prepares them for their role as
than 2,600 new EY senior managers participated in milestone
partners in a motivating and structured way and provides
events in their Areas last year.
transparency around the partner promotion process.
The program for newly promoted managers and assistant • Global Exchange Program provides high-performing
directors brought together more than 2,300 participants at seniors and managers the opportunity to go on 18- to
last year’s EMEIA event in the Netherlands and at the Americas 24-month international assignments before returning to
event in Orlando. Other events took place across Asia-Pacific share their learning with colleagues.
and Japan. • New Horizons gives high-performing seniors the chance to
undertake a three-month period of employment in another
The table below shows the attendance of EY Turkey staff to country.
milestone events in FY14.

Table 6. EY Turkey staff attendance at milestone events in

FY14.
Milestone Events Total
ACR Senior School 4
Advisory Senior School 26
EMEIA Assurance New Senior Program 63
Global New Partner Program 14
New Executive Director Program 9
New Manager/Assistant Director Program 41
New Partner Orientation Program 14
New Senior Manager/Associate Director Program 24
TAS New Senior School 11
Tax Senior School 34
Welcome to EY: Campus-hire FY14 Istanbul 149
Total 389

37
Celebrating and supporting diverse talent
EY Turkey works hard to build a culture that celebrates and Training
encourages diversity and inclusiveness (D&I), and our senior
Globally, EY offers enhanced cultural intelligence training
leaders set a positive tone from the top.
that works across cultural borders on a day-to-day basis.
This training explains the importance, and advantages, of
Defining D&I greater D&I. Everyone brings social stereotypes and cultural
experiences into how they make decisions, but it is possible
Diversity has to include the right mix of people within our
to improve decision-making by recognizing the possible
workforce, including differences in gender, ethnicity, national
unconscious biases that might be at play. To help EY people do
cultures and subcultures within countries, sexual orientation,
this, EY has developed an unconscious-bias toolkit and related
disability and generation, among others.
training, which more than 11,400 EY people globally have
Inclusiveness is the way EY member firms make that mix work. completed to date.
Put simply, it is about creating an environment where each
person feels valued, is part of the community and is able to Diversity recruitment
perform at their best.
EY was the first organization among the Big Four to assign
full-time, partner-level leadership to diversity recruiting. EY is
Inclusive leadership committed to embedding D&I into the recruiting practices of its
member firms.
EY member firm leaders take overall responsibility for D&I
within the country practice. They are accountable for driving
this through the business — through hiring, succession planning Active support of internal and external
and promotion — and in leading by example. EY has produced networks
a toolkit to help member firm leaders communicate the
EY has networks that help encourage and support different
importance of leading inclusively to our people, which shows
groups of member firm employees. These include women’s
how to turn the diversity of the global EY organization into
networks, LGBT networks, EY parents’ networks, disability
competitive advantage and how working inclusively will help
working groups, faith networks, as well as networks that
them build vital leadership skills.
support caregivers and people affected by illness.
In addition, the Leadership Matters Program develops the
inclusive leadership capabilities of most senior executives. The Sponsorships and collaboration
program explores the impact of unconscious bias, develops
inclusive behaviors and inspires our current and future leaders EY was proud to sponsor the first LGBT global summit held
to practice inclusive leadership. by the Out & Equal organization. This event brings together
delegates from the world’s largest businesses to discuss
The workforce has never been more diverse. To build upon our making workplaces safe and equitable for LGBT people and to
positive momentum, EY is undertaking: share ideas for the future.

38
 People

Providing tools Tracking progress

EY provides its member firms with tools that support D&I at Setting targets and tracking progress helps keep EY’s
work. These include GlobeSmart®, which provides business- focus on increasing D&I. Reflecting this, the leaders of each
related cultural information on more than 65 countries, helping geographical area look at the D&I metrics and actively evaluate
people in their day-to-day interactions with colleagues, clients leadership and partner pipelines and promotion processes for
and others from other countries. member firms around the world.

Enabling mobility and cross-border opportunities Identifying incidents of discrimination

Many EY Turkey people undertake international assignments As an organization that celebrates and encourages diversity
or transfers in order to fill a business need and to develop their and inclusiveness, EY is a firm supporter of non-discrimination
careers. and would take immediate action to resolve any incidents
that arose. In FY14, there were not any reported incidents of
At a global level, EY has also developed programs and
discrimination and the firm did not have to take any action in
networks to help high-performing women achieve their goals.
response to an incident of discrimination.
These programs include:

• C
areer Watch program. Senior leaders act as advocates for
high-potential women and minorities of either gender. They
work to ensure participants receive mentoring and are given
challenging client assignments and opportunities to network
with other senior leaders.
• Navigator program. EY developed the Navigator program,
which creates opportunities for female managers to develop
their networks and have dialogue around the issues they
face in advancing their careers.
• Creating internal networks. Networking is one of the best
ways women can overcome barriers to success. The EY
women’s networks exist to share best practices, successes
and ideas; create opportunities to connect with sponsors and
“Inclusive leaders try to understand what the world
role models; and bring a sense of community to participants.
looks like to someone else, and they integrate that
diverse perspective into their decision-making.”

Beth Brooke-Marciniak
Global Vice Chair, Public Policy, EY Global

39
Diversity and programs
oriented towards
diversity in EY Turkey.
51% of our employees in EY Turkey were female at the EMEIA «Discover Your Potential» Program:
year-end. As of FY14, 35% of our partners & directors and An overseas program for female partnership nominees to
38% of managers were women and this represents a strong represent themselves better during the promotion process.
achievement by the firm when compared to many peer Decision Processes:
companies in Turkey and other EY companies in the region.
As EY Turkey, putting aside our diversity focused working • All EY managers go through a training program for effects
environment, our recruitment and development programs of insensible/unconscious prejudices in the decision making
offer many opportunities for women in business. process.

Some examples from programs we provide for our female • Additionally, female – male comparisons are done in all
employees are given below: recruitment and performance evaluations and importance is
given to a fair female – male ratio.
EMEIA Woman Leadership Program:
An overseas program that supports the career plans and • Our female employees’ ratio of assignments to top priority
personal development of our high-potential female employees clients is reviewed. EY Turkey also monitors, and if
who aim to be the leaders of the future. necessary, intervenes to help ensure a fair female – male
ratio.
Navigator Program: This program is designed towards
strengthening the social connections of women in the
company, as well as discussing the potential problems they
may face as their careers develop.
Sponsoring Program: Our partners are chosen as sponsors
to middle management female employees who have high
potential, preparing and mentoring them in the process for the
next stages of their careers.

40
40
 People

Providing competitive compensation and benefits

EY Turkey wants our people to receive compensation that Creating a flexible workplace
is highly competitive with prevailing employment market
High-performance teaming relies on creating the right
circumstances and business conditions19. We work hard to
environment for EY Turkey people — one that encourages
drive business results so that we can provide competitive
collaboration and is flexible enough to meet the demands of
remuneration packages to our people. Compensation
the modern workforce, allowing people to work seamlessly
packages for all full-time employees include:
across borders and manage their time effectively.
• Life and disability insurance
In response, EY Turkey is developing a trust-based,
• Health insurance
work-anywhere environment: introducing new IT and
Although compensation is an EY Turkey matter, we take communications technologies, redesigning and repurposing
advantage of a global compensation administration tool our offices, and supporting the health and well-being of our
EY has deployed to 80 countries to enable a more accurate people. These activities fall under the EY Workplace of the
comparison of pay data. This is a significant step forward in Future (WOTF) initiative and help us improve the way we team,
how EY member firms maintain a fair and efficient reward connect and perform across teams and borders.
process for their people. By housing all of its employee
reward data in one place, the tool allows EY Turkey to reward Ultimately, these changes will help EY Turkey to continue to
professionals and managers, and to determine and apply deliver the quality service that our clients deserve and support
salary increases and bonus payments more efficiently than in a culture of flexibility and empowerment that helps to attract
the past. and retain great people.

Of course, we acknowledge that reward isn’t just about money;

it’s about colleagues, the career opportunities, the learning
experiences, the culture and the working environment.

19) EY Turkey respects the constitutional right regarding unionization and collective labor contracts. All employees are free with respect to union membership and
act of their own free will. During the reporting period, EY Turkey had no dealings with any supplier who, to the company’s knowledge, was in violation of their
employees’ union rights, which is to say of their employees’ right to join or not to join a trade or labor union.

41
Flexibility and choice New Ways of Working - EY WorkFit
Flexibility is an increasingly important issue for EY Turkey WorkFit may be described as energetic and the well-being of
people and potential recruits — specifically the ability to mind, soul, body, and relationships. In short, it means a healthy
combine a career with other aspects of their lives such as and balanced lifestyle. Special discounts have been provided
family commitments, volunteering in the community or with for EY Turkey employees in 4 health and beauty centers, 5
sports, for example. gyms, 3 SPA’s and 2 weight loss centers. Additionally the gym
in our new building offers special discounts for EY Turkey
Seamlessly connecting our people employees.

Providing EY Turkey people with flexible work practices

requires us to support them with the right technology — and CSE WorkSmart Program was implemented in Turkey.
the Messaging and Collaboration program is doing just that. This is a region-wide program that aims to give employees
By accessing new and exciting technological capabilities, our more flexibility in how, where and when they work. For the
people can connect with each other more easily than ever first time, all employees in CSE’s (Central and South Europe)
before. For example, video-conferencing is possible from 21 countries can now access the same flexible working
individuals’ laptops or mobile devices with just a few clicks of opportunities and are embracing a workplace of the future in
a button, and cloud technology is supporting enhanced and accordance with Vision 2020.
instant access to global information, networks and knowledge.
CSE offers a variety of flexibility options, and flexible working
This means EY Turkey’s people have increasing flexibility
doesn’t just mean part-time working. We offer occasional
around where and how they work and a greater ability to
flexibility, formal flexible working arrangements, unpaid leave
adapt their working patterns to meet their client and personal
and social responsibility leave.
commitments.

Supporting health and well-being Maternity leave and return to work and retention rates
Health and well-being programs are not just about keeping after maternity leave.
fit — they are designed and implemented to cover broader
issues relating to work-life balance. EY Turkey offers assistance

10
programs that provide counseling and lifestyle support. Total number of female employees
who took maternity leave →

Safety Total number of female employees

Wherever our people are located — at our EY Turkey offices

who completed their maternity
period and returned to work in the 7
or at a client site — their safety is our priority. Our EY Turkey’s reporting period
dedicated team oversees our rigorous and clear policies, which
Retention rate of employees having
87.5%
have been developed to protect our people and assets against
returned to work after completion of
reasonably foreseeable threats that might result in injury, loss, their maternity period
damage or impairment.

42
People

43
43
Community
EY Turkey is committed to fostering sustainable
growth in areas where we can have the greatest
impact. EY Turkey believes the most significant
impact we can have on society is by supporting
economic stability and growth, which addresses
some of the major issues that the world is facing.

44
EY Turkey

2014 highlights
Entrepreneur Of The Year™

47 Finalists
in the last 10 years of the
program.

Community investment value contributed

(Figures are shown at country level)

US$ 25,000
Annual investment

Greenhouse gas emissions

(Figures are shown at country level)

2,217
Total GHG emissions
(tCO2e)20

24% 20% 56%

Scope 1 Scope 2 Scope 3
Direct fuel usage Office energy consumption Business travel
533 tCO2e 448 tCO2 1,236 tCO2e

20) See the ‘Defining the boundary of the report’ section for the detailed
description of scope boundaries. 45
Supporting our communities
At the heart of EY’s purpose of building a better working world is the belief in enlightened self-interest: that EY is successful
because our EY member firms collectively contribute to society and shared value. Over the past 15 years, EY has been a strategic
collaborator of the World Economic Forum (WEF), working to shape future economic development and share its insights with the
world’s most influential business leaders, politicians and academics. EY is also proud to be a signatory to the United Nations Global
Compact and has pledged to uphold its 10 universally accepted principles in the areas of human rights, labor, the environment and
anti-corruption. Each year EY reports on its progress to that end (Our vision, values and impact: UN Global Compact 2013)21 . The
table below shows social responsibility and social events supported by EY Turkey since the start of the reporting period.

Table 6. Social responsibility and social events

Name of Event Purpose of Event Timing

Koruncuk Foundation Employees made donations by purchasing tickets for our gift lottery made in our Christmas December 2013
party.
TEMA 5,000 trees were planted and EY Memorial Forest for EY Turkey's 30th Year Anniversary was December 2013
created.
Nahıl - Women's Foundation 600 makeup bags were purchased to give as a gift for our women employees on International March 2014
Women's Day.
Le Divas Concert Ticket All our executive assistants were invited to Le Divas Concert that took the stage for the 10th March 2014
Year Concert of daily Hürriyet’s campaign against domestic violence on International Women's
Day.
Corporate Games Corporate Games is one of the World's largest multi-sport festivals for businesses and May 2014
organisations. As EY Turkey, 64 of our employees competed in different sports such as
Basketball, Football, Tennis, Swimming and Running.
Dragon Fest 2014 Istanbul Dragon Festival took place in İmrahor Park, Haliç / Istanbul on 21 - 22 September 2014
September. The Festival is one of the three largest festivals in the world. Our EY team
competed with our 16 rowers with 1 drummer and 5 backup competitors.
Intercontinental Istanbul Intercontinental Eurasia Istanbul Marathon took place, which is the most important marathon November 2014
Eurasia Marathon race in Turkey.

In addition to EY’s broad efforts to make a contribution to • EY focuses on the future workforce, from employees to
social and economic progress, EY’s member firms concentrate young entrepreneurs, because EY member firms know that
on areas that are most relevant to key stakeholders, services, the next generation is critical to global progress. This ranges
and skills and competencies. By leveraging the deep subject from the many thousands of traineeships we offer every
matter knowledge of EY’s member firms’ talent, we can make year, the work experience opportunities or the support in
the greatest difference. For example: developing work readiness skills, through to the contribution
to the debate and wider solutions development EY member
• EY focuses on entrepreneurs because they drive
firms can make.
innovation and economic growth, and create jobs. As a
global organization, EY has long recognized the potential • EY focuses on diversity and inclusiveness because it’s
of entrepreneurs, who continue to drive growth in many essential to a better, more resilient, working world. In
markets. Over the past three decades, EY member firms have particular, EY supports the role of women in business
been working with entrepreneurs, adapting and modifying because of the economic and social contribution they can
their experiences, industry capabilities and resources to work make. EY is also a signatory to the United Nations Women’s
for entrepreneurial, fast-growth companies. Empowerment Principles, a set of principles for business

21) http://www.ey.com/GL/en/Issues/Business-environment/
Building-a-better-working-world-upholding-the-united-nations-global-compact-principles

46
 Community

Supporting entrepreneurship
that offer guidance on how to empower women in the Entrepreneurs drive innovation, imagine new business models,
workplace, marketplace and community. This enables EY develop new products and services, and create jobs and wealth
member firms to put their skills to good use in addressing for their communities, which results in broader economic
global challenges, such as youth employment. growth and other social benefits in the marketplace. It is for
this reason that EY Turkey wants to help entrepreneurs — big or
small — achieve their potential.

EY Entrepreneur Of The Year™ (EOY)

Empowering Women to Power Economies
As the first and only truly global award of its kind, this EY
TAS Partner and EY Entrepreneur of the Year Country program celebrates those who are building and leading
Leader Demet Özdemir from Turkey led a conversation successful, growing and dynamic businesses, recognizing them
about the economic importance of gender diversity through regional and national award programs in over 145
and potential at the World Economic Forum Special cities in more than 60 countries. Each nation’s winner then
Meeting on Unlocking Resources for Regional competes for the title of EY World Entrepreneur Of The Year™.
Development in Istanbul on 28-29 September 2014.
“Addressing ‘women empowerment’ at the WEF was The program’s continued expansion to new cities and countries
so inspiring and exciting. Meeting so many people demonstrates the importance of entrepreneurship around
from different parts of the world with different the world. The EY Global Center for Entrepreneurship and
socio-economic backgrounds, who understood the Innovation’s annual survey for 2013 highlights the impact
importance of discussing this topic gave me great of the winners on local and global economies. Two hundred
hope. And what excited me more was seeing that the winners from 35 countries shared their plans for job creation
majority of the audience at the most panel discussion — with 70% of respondents planning to hire in their domestic
were men!” market and 47% intending to hire abroad.

“If a nation wishes to prosper, or if a company wants to In addition to creating employment and opportunity, many EOY
deliver sustainable success, then that means that the entrepreneurs are creating goods and services that directly
whole world needs to be included, not just half of it. improve the lives of their customers and local communities.
It’s the only way to succeed in today’s changing global
economy. A lot of research strongly supports the need Quote from Mustafa Çamlıca, EY Turkey Country
for gender diversity to generate stronger business
results. This research also shows that the leadership
Managing Partner,
behaviors that are more frequently applied by women ‘EY Turkey is proud to be a part of the Entrepreneur of the
improve organizational performance and are most Year program and to reward the visionaries with creative minds
effective in addressing the global challenges of the through a program that help accelerate Turkish brands and
future.” entrepreneurs in the global arena while the enthusiasm of the
organization will be supporting the program in the coming
“EY’s internal analysis has validated the external
years.’
research available. We’re committed to diversity,
and as a result we’ve seen better retention, stronger This year’s Turkish Entrepreneur Of The Year™ was Baydöner.
revenue growth and higher profitability. Together these 2014 marked the 9th Entrepreneur Of The Year™ held in
components are key to delivering the best approach for Turkey. The winner, which was chosen by judges consisting of
our clients.” distinguished members of media and the business world, was
“We can all observe more women in leadership roles “Baydöner”, whose goal is to introduce the traditional Turkish
in EY now. This journey and awareness has pushed “döner” to the global fast-food market.
me personally to step forward and sponsor some of Baydöner president Levent Yılmaz and vice president Feridun
my female colleagues and provide support for their Tunçer represented Turkey in the World Entrepreneur of the
careers.” Year™ program which was held between 4-8 July 2014 in
Monte Carlo.

47
Spotlight on
Communities
EY centers and academies • Global Family Business Center of Excellence. Designed to
support family businesses, their owners and their managers,
EY has created centers and academies that draw on 30-plus
this center of excellence brings together advisors from
years of experience of working with the world’s most dynamic
around EY to share knowledge and insights for family-owned
and ambitious companies — from start-ups and emerging
companies, wherever they operate in the world.
enterprises to rapid-growth companies and market leaders.
The centers serve both established entrepreneurs and those • EY Junior Academy Program. This is a unique one-week
just starting out, and include our: training event — held at differing locations around the world —
designed for young successors to family businesses. To
• Global Center for Entrepreneurship and Innovation. This succeed through generations, family businesses must instill
online platform provides guidance to entrepreneurs and the values shared by those who established the business in
innovators on planning for the future and growth and how the generations that follow. Now in its sixth year, with more
best to access funding. The platform includes details of than 250 alumni, the Junior Academy helps young people
entrepreneurial programs, conferences and forums, and it from family businesses accelerate their potential and develop
provides access to an extensive global network. Fast-growing as visionary leaders.
companies can also use the platform to connect and share
perspectives and experiences. Read more from the EY Global Center for Entrepreneurship and
Innovation, ey.com/thecenter.
•

48
 Community

In accordance with the global sponsorship agreement

signed between EY and Endeavor Global, EY and
Endeavor is closely operating in the entrepreneurship
ecosystem in emerging markets. EY support also
extends to Endeavor’s International Selection Panels
and in addition, Endeavor is a designated supporter
of, and helps to identify potential nominees for, EY’s
Entrepreneur of the Year program in countries where
Programs for entrepreneurs both organizations operate.
EY Turkey believes in supporting entrepreneurs at their many
stages of development through programs delivered by our The 55th Endeavor International Selection Panel (ISP)
people, and in some cases designed by them. These programs took place on October 22nd-24th (2014) in Istanbul22
support small and medium-size entrepreneurs, including the . At the end of the ISP, 42 high-impact entrepreneurs
smallest micro-entrepreneurs, high-impact entrepreneurs in leading 23 companies from 12 countries were welcomed
emerging markets, and even budding student entrepreneurs. into the Endeavor network. Endeavor now supports 990
High-Impact Entrepreneurs from 629 companies across
The benefits of these programs flow both ways. By 21 countries.
sharing their time, experiences and skills, our people help
entrepreneurs to make a difference to their businesses and EMEIA Strategic Growth Markets Leader Andrea Vogel
their communities. At the same time, we recognize that our was a member of the judging committee and the Country
support of medium- and small-scale entrepreneurs enables our Leader for EOY Turkey, Demet Özdemir, has taken the
people to develop new skills and experience how a business role as observer at this recent ISP.
operates in its entirety.
The selected Endeavor entrepreneurs from Turkey were
the following:
EY Vantage Program
• Entrepreneur(s): Barbaros Serdar Özbugutu, Tahsin
www.endeavor.org
Isin Company: Iyzico
The EY Vantage Program works with non-profit organizations that • Entrepreneur(s): Hande Çilingir, Serhat Soyouerel,
develop high-impact entrepreneurs in emerging markets, enabling Arda Koterin, Sinan Toktay
EY member firms to help accelerate entrepreneurs’ growth in Company: Insider
countries where their presence can provide particular value. For
• Entrepreneur: Murat Şahin
example, businesses supported by global non-profit Endeavor
Company: Secure Drive
experience a compounded average growth rate of 68% in the
first two years of engaging with the organization, making these • Entrepreneurs: Ahmet M. Hançer, Burak Yücelyiğit
entrepreneurs a force for positive economic and social change as Company: Enocta
they create jobs, drive innovation and revitalize their communities. After their selection into the Endeavor network, the
entrepreneurs are given access to customized world-
It also enables EY member firm people to spend up to seven weeks class services, including introductions to local and
with entrepreneurs, developing their business their skills and international mentors and volunteers from Fortune
acquire a global mindset. EY member firm people have supported 500 consulting firms who will help them address key
entrepreneurs in Turkey, Argentina, Brazil, Chile, Colombia, Egypt, business needs. Since 1997, Endeavor Entrepreneurs
Jordan, Lebanon, Mexico, South Africa and Uruguay. have created thousands of jobs and built sustainable and
transformative growth models in their home countries.
In turn, they become crucial role models for future
generations of entrepreneurs.

“The stories shared by the entrepreneurs were inspiring

and the whole atmosphere during the ISP was amazing.
I was very glad to meet such high potential and dynamic
entrepreneurs from different parts of the world.” - Demet
Özdemir, Country Leader for EOY Turkey

22) http://www.endeavor.org/blog/42-high-impact-entrepreneurs-from-12-
countries-join-the-endeavor-network-at-the-55th-international-selection- 49
panel-in-istanbul/
Junior Achievement Network For Teaching Entrepreneurship
www.jaworldwide.org www.nfte.com
Junior Achievement is one of the largest global nonprofit EY supports the Network For Teaching Entrepreneurship
organizations dedicated to addressing fundamental social and (NFTE), an organization that has, over the past 25 years,
economic challenges facing young people. provided entrepreneurship education to more than 500,000
young people worldwide at risk of dropping out of school. NFTE
Through its programs in over 120 countries it delivers helps students see the relevance of their studies through a
experiential learning in financial literacy, work readiness and series of fun and engaging activities that teach the concepts
entrepreneurship. It aims to enrich young peoples’ ability of entrepreneurship and business. Mentored by EY people,
to both engage in their own economic development as well students create business plans for their ideas and take part in
as contribute to the strength of their families, communities classroom, city-wide and national competitions.
and economies.
EY people volunteer their time — whether mentoring students,
EY member firm people give their skills and their time in supporting teachers by acting as guest speakers, judging
a number of countries in Europe, the Middle East and the business plan competitions or participating on the NFTE board.
Americas to help JA deliver its programs.

50
 Community

Increasing opportunities for women in business

The total income generated by women around the world
Global Women in Business Advisory Council
increased by nearly US$4 trillion to US$9.8 trillion between
2002 and 2007. By 2017, women’s income will jump by (GWBAC)
almost US$6 trillion to US$15.6 trillion, according to EY’s own EY’s GWBAC is a network that helps to promote, support
research23. and better understand women in business. Women business
owners and leaders are able to benefit from:
EY Turkey is proud to support and convene inspiring women
through collaboration, sponsorship and networks, covering • Access to capital
the public and private sectors. Even before women begin their • A forum to exchange ideas and experiences
career, we are helping them access the right skills so that they
• Mentoring opportunities
can become inspiring young women and future leaders.
• One-to-one coaching
Globally, and in Turkey, EY helps increase opportunities for • Access to a wide network of peers and thought
women in business in a number of ways. leadership relevant to them

Worldwide Women Public Sector Leaders Entrepreneurial Winning Women™

Network Created in 2008 by EY, the program identifies women
Women are now seen as the next big emerging market — entrepreneurs with established, successful businesses and
and one that governments around the world need to clear growth goals. It then connects them to an influential
account for. However, EY’s research shows that, despite network of entrepreneurs, corporate leaders, investors and
women constituting a significant part of the overall public advisors, as well as potential partners, strategic alliances,
sector workforce in many countries, they are significantly customers and suppliers who can help them think bigger and
underrepresented at leadership levels — with only 20% of scale their companies. Now rolled out in several countries, the
cabinet positions worldwide held by women. Given that public program has made a significant difference through its strategic
sector leaders make decisions affecting the welfare of millions support of women entrepreneurs.
of citizens, it is imperative that women hold these positions and
are an integral part of this decision-making process, and in a The Women Athletes Global Business Network
way that reflects the gender balance within society.
Elite female athletes possess unique leadership traits and skills
EY is helping to address this gender imbalance through: learned through sport that enable them to move successfully
into the business world. Through EY’s new Women Athletes
• A Worldwide Women Public Sector Leaders Network, Global Leadership Network, EY helps to harness the potential
which gives women leaders in the public sector visibility of of female athletes after they retire from sport, connecting
each other, enabling them to connect with other women in them with business leaders and entrepreneurs around
similar positions at a global level, and facilitates exchange on the world to mentor, open doors and create next-chapter
leading practices. opportunities.
• The Worldwide Index of Women as Public Sector Leaders
has identified certain actions that, when taken together,
seem to lead to greater representation of women in
leadership roles.
23) http://www.ey.com/GL/en/Issues/Driving-growth/Growing-Beyond---High-
Achievers---Women-make-all-the-difference-in-the-world

51
Supporting civic and business organizations
EY supports a wide range of organizations and initiatives that
Supporting the workforce of
work to improve opportunities for women around the world.
For example:
the future
EY Turkey’s people act as mentors, coaches and buddies –
• At WEF, EY hosted a high-profile event celebrating women’s
helping young people stay on track and raise their aspirations.
leadership in the world economy, attended by several of the
people named on the Forbes 100 Most Powerful Women EY Turkey also supports entrepreneurs in Turkey. Locally, EY
list (2012). Turkey supports the workforce of the future. Our efforts focus
• As a supporter of the Clinton Global Initiative, EY announced on ensuring that all young people have the opportunity to
its participation in a new multi-stakeholder commitment be included in the working world. In some cases, our people
in 2013 to support the development and advancement volunteer their time to coach, mentor or teach young and
of women-owned businesses. The initiative supports the underserved students. EY Turkey is a proud supporter of
development of 15,000 women entrepreneurs outside diversity and inclusiveness, including the role of women.
the US and an increase in corporates’ supply chain spend
with women-owned businesses by at least US$1.5 billion
annually. EY will help prepare women for entering into
large corporate supply chains through initiatives such as
mentoring and providing access to networks.
• EY is strengthening its ongoing relationship with the Women
in Parliaments Global Forum (WIP), which aims to advance
society by using the collective strength and ability of more
than 9,000 female Parliamentarians across the world.
• As a founding member, EY has supported the expansion of
WE-Connect International — an organization committed to
helping women entrepreneurs around the world gain access
to global supply chains.
• EY supports Vital Voices, a nonprofit that works alongside
government, corporate and NGO executives to train and
mentor emerging women leaders from more than 144
countries in Africa, Asia, Eurasia, Latin America, the
Caribbean and the Middle East.

52
 Community

Community and
Environment
Demonstrating environmental stewardship
Measuring our energy consumption
At EY Turkey, we are constantly challenging ourselves to work in a more environmentally sustainable manner and to find new
ways to reduce our energy consumption, carbon footprint and waste stream. The table below shows the direct and indirect
energy consumption (GJ) of EY Turkey in the reporting period. The consumption data relates to EY Turkey’s 4 offices of which c.
90% is from the Istanbul Head Office.

FY14 energy consumption

Fuel consumption from non-renewable resources Gigajoules
Fuel for leased car fleet
7,253
Heating (Natural Gas)

882 27%
Electricity consumption
Mixed Electricity

3,071 65% 8%
Total energy consumption

11,206

53
53
Measuring our carbon footprint
At a global level, EY published its global carbon footprint for the first time, which will allow EY Turkey and other member firms to
set meaningful goals and reduction targets in the future. We know that nearly all of our carbon output comes from two sources:
office energy consumption and business travel. We now have a baseline against which we can compare our performance year-
on-year. The table below shows the carbon footprint of EY Turkey during the reporting period, which has been measured for the
first time. The greenhouse gases included are principally CO2 with minor quantities of CH4 and N2O. Where relevant, emissions
were converted to tCO2-equivalent. 100 year global warming potentials of gases other than CO2 are taken from the IPCC 4th
Assessment Report.*

FY14 carbon footprint

Direct emissions*** Indirect emissions***

Scope 1 Scope 2 Scope 3

Emissions from fuel use (leased Office electricity consumption**: Business travel:
cars and natural gas for heating) (Air travel ,
mileage reimbursement,
and taxi)

533 tCO2e 448 tCO2 1,236 tCO2e

Total emissions: 2,217 metric tonnes of CO2e

*
Emissions were calculated in accordance with the World Resources Institute / World Business Council for Sustainable Development’s The
Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard.

** Energy consumption and the resultant emissions resulting from electricity consumption of the office common areas shared with other tenants
(elevators, AC, etc.) is only based on the Istanbul office due to limitations in the availability of data during the reporting period.

*** See the ‘Defining the boundary of the report’ section for the detailed description of scope boundaries.

54
 Community

Spotlight on the Environment

Efficiency efforts Business travel
EY Turkey has significantly increased the energy efficiency of EY Turkey professionals travel extensively — by automobile and
our offices through the relocation after the reporting period to plane — to deliver exceptional client service. Business travel is
a new energy-efficiency head-quarter building in Istanbul. EY responsible for EY’s biggest environmental impact. Yet it is the
Turkey Istanbul headquarters and office areas will be awarded most challenging issue to address given that travel is essential to
the certification level in LEED corresponding to its high the EY service delivery model.
environmental performance. In parallel to the change of EY
We are taking a number of small, concrete steps to help conserve
Turkey office space, the business also renewed its “Workplace
natural resources and reduce our carbon footprint.
of the Future “ program to provide flexibility for working areas
and support different working styles reflecting the diversity For example, any flights to internal meetings have to be approved
of business and cultural atmosphere. In addition, although by the head of the appropriate business unit and any flights to see
travel is critical to our business, we are investing in travel clients are carefully assessed and discussed with the client.
alternatives, like Cisco videoconferencing and enhancing our
Worksmart program.

Additionally, by globalizing many core business functions,

such as IT, real estate and travel procurement, EY is enabling
EY Turkey to follow more consistent operational practices
that will help reduce our environmental impacts. In addition,
EY member firms are increasingly able to share insights and
progress around the world through a newly created global
sustainable operations network and environmental scorecard.
These global initiatives help EY Turkey to improve the
environmental sustainability of our operations by leveraging
leading practices.

55
How EY Turkey is
organized
EY’s central entity, EYG, coordinates the member firms
and promotes cooperation among them. EYG does not
provide services, but its objectives include promoting
the provision of exceptional, high-quality client service
by its member firms worldwide. Each member firm is a
legally distinct entity.

56
 How EY is organized

EY Turkey organization
structure
EY Turkey is part of the EMEIA Area, which comprises EYG
member firms in 99 countries in Europe, Middle East, India
and Africa. Within the EMEIA Area, there are 12 Regions.
EY Turkey is part of the CSE Region. EY (EMEIA) Limited
(EMEIA Limited), an English company limited by guarantee,
is the principal governance entity for the EYG member firms
in the EMEIA Area. EY Turkey has numerous Committees and
information on the structure and composition of its Board of
Directors within Güney Bağımsız SMMM A.Ş. can be found in
the latest Transparency report that the firm publishes each
year which is accessible from the web link in the footnote
below 24.

EMEIA Limited facilitates the coordination of these firms and

cooperation between them, but it does not control them.
EMEIA Limited is a member firm of EYG and has no financial
operations and does not provide any professional services.

For country practices under the control of Ernst & Young

Europe LLP:

In Europe, a holding entity, Ernst & Young Europe LLP (EY

Europe) was formed in conjunction with the EMEIA Area.
EY Europe is an English limited liability partnership, owned
by partners of EYG member firms in Europe. It is an audit
firm registered with the ICAEW (the Institute of Chartered
Accountants in England and Wales) but it does not carry out
audits or provide any professional services. EY Europe is a
member firm of both EYG and EMEIA Limited.

Europe Executive
The Europe Executive effectively operates as the board of
EY Europe. It has authority and accountability for strategy
execution and management of its operations. It comprises
the Europe Managing Partner; the Europe Deputy Managing
Partner, the leaders for Accounts, Talent, Risk Management,
the service-line leaders for Assurance, Advisory, Transaction
Advisory Services and Tax and all European regional
managing partners.

24) Transparency report is publicly available through EY Turkey webpage:

http://www.ey.com/Publication/vwLUAssets/
Guney_YMM_AS_FY14_Seffaflik
Raporu/$FILE/G%C3%BCney%20Ba%C4 %9F %C 4%B1ms%C4%B1z%20
Denetim%20ve%20SMMM%20A.%C5%9E.%20
%C5%9Eeffafl%C4%B1k%20Raporu%201%20Temmuz%20-%2031%20
Haziran.pdf

57
Defining the boundary of
the report (G4-18)
Environmental boundary Boundary limitations
Our carbon footprint is calculated according to the World For purposes of the carbon footprint calculation, employees
Resources Institute/World Business Council for Sustainable from EY member firms outside Turkey who were assigned to
Development’s The Greenhouse Gas Protocol: A Corporate work on projects within Turkey were excluded from the scope
Accounting and Reporting Standard, Revised Edition. EY as their physical location is in a different region. Also excluded
Turkey has taken the Operational Control approach to account from our boundary are companies that have a relationship with
for its greenhouse gas (GHG) emissions. Direct and indirect EY but have no financial ties to EY Turkey.
emissions sources are included in the scope of our carbon
footprint, for which we gathered and analyzed information
from:
Scope 1: Direct fuel usage from company-leased car travel and
natural gas for heating
Scope 2: Office electricity consumption
Scope 3: Business travel (air travel, mileage reimbursement
and taxi)
Emissions associated with fuel combustion and company-
leased car travel are incorporated into Scope 1 since the
Operational Control approach has been applied. Emissions
related to the use of purchased electricity are incorporated
into Scope 2, regardless of the lease agreement. Emissions
resulting from business travel, which includes air and land
transport are incorporated into Scope 3. Emissions from
vehicles used for business travel that are not owned or leased
by the company (employee owned car travel for business
purposes and taxi) are also included in Scope 3.

58
Appendix 1. GRI G4 Content Index for ‘’In accordance: Core’’
This report is developed in accordance with GRI G4 ‘’core’’ requirements, and succesfully completed the GRI Materiality
Disclosures Service.

This index table lists our standard and specific disclosures with reference to G4 categories, aspects and indicators, and refers to
the pages where these issues are addressed in this report. Aspects that were assessed as material both within EY Turkey and in
our broader value chain are shown on page 6 (G4 20, G4-21).

G4 general General standard disclosure description Page/link External

standard assurance
disclosure
STRATEGY AND ANALYSIS
G4-1 Statement from the country managing partner. 1 No
ORGANIZATION PROFILE
G4-3 Name of the organization. 4 No
G4-4 Primary brands, products, and services. 4 No
G4-5 Location of the organization’s headquarters. 4 No
G4-6 Number of countries where the organization 4 No
operates, and names of countries where either the
organization has significant operations or that are
specifically relevant to the sustainability topics
covered in the report.
G4-7 Nature of ownership and legal form. 4 No
G4-8 Markets served. 4 No
G4-9 Scale of the organization. 4 No
G4-10 Breakdown of workforce. 34 No
G4-11 Percentage of total employees covered by collective 41 No
bargaining agreements.
G4-12 Describe the organization’s supply chain. 26 No

G4-13 Report any significant changes during the reporting 4 No

period regarding the organization’s size, structure,
ownership, or its supply chain.
G4-14 Addressing precautionary approach or principle. 23-28 No

G4-15 External charters, principles, or other initiatives 27-28 No

endorsed.
G4-16 Memberships of associations and advocacy 29 No
organizations.

59
G4 general General standard disclosure description Page/link External
standard assurance
disclosure
IDENTIFIED MATERIAL ASPECTS AND BOUNDARIES

G4-17 Entities included in organization’s financial • Kuzey Yeminli Mali Müşavirlik ve Bağımsız No
statements. Denetim Anonim Şirketi
• Güney Bağımsız Denetim ve Serbest
Muhasebeci Mali Müşavirlik Anonim Şirketi
• Bey Serbest Muhasebeci Mali Müşavirlik
Anonim Şirketi
• Ernst Young Kurumsal Finansman Danışmanlık
Anonim Şirketi
G4-18 Process for defining the report content and the 58 No
aspect
G4-19 Material aspects identified. 5-6 No

G4-20 For each material Aspect, report the Aspect 5-6 No

Boundary within the organization.
G4-21 For each material Aspect, report the Aspect 5-6 No
Boundary outside the organization.
G4-22 The effect of any restatements of information This is the first report of EY Turkey. No
provided in previous reports.
G4-23 Significant changes from previous reporting periods This is the first report of EY Turkey. No
in the Scope and Aspect Boundaries.
STAKEHOLDER ENGAGEMENT

G4-24 List of stakeholder groups engaged by the 8 No

organization.
G4-25 Basis for identification and selection of stakeholders. 7 No
G4-26 Approaches to stakeholder engagement. 7 No

G4-27 Response to key topics and concerns raised. 7 No

REPORT PROFILE

G4-28 Reporting period. i5 No

G4-29 Date of most recent previous report. i5 No

G4-30 Reporting cycle. i5 No

G4-31 Contact point for questions. 65 No

G4-32 ‘In accordance’ option, the GRI content index and i5 No

external assurance.
G4-33 Policy and current practice regarding external 59-61 No
assurance
GOVERNANCE

G4-34 Governance structure of the organization. 56-58 No

ETHICS AND INTEGRITY

G4-56 Values, principles, standards and norms of behavior 23-28 No

such as codes of conduct and codes of ethics.

60
 DMA and Page/ External
Material aspect Indicator detail
indicators link assurance
CATEGORY: ECONOMIC

CATEGORY: ENVIRONMENTAL
Materials G4-EN1 Materials used by weight or volume. 62 No
G4-EN2 Recycled materials used. 62 No
Energy G4-EN3 Energy consumption within the organization. 53 No
G4-EN5 Energy intensity. 62 No
G4-EN15 Direct greenhouse gas (GHG) emissions (Scope 1). 45 No
G4-EN16 Energy indirect greenhouse gas (GHG) emissions (Scope 2). 45 No
Emissions
G4-EN17 Other indirect greenhouse gas (GHG) emissions (scope 3). 45 No
G4-EN18 Greenhouse gas (GHG) emissions intensity. 62 No
Affluents and Waste G4-EN23 Total weight of waste by type and disposal method. 62 No

Impact mitigation G4-EN27 Mitigation of environmental impacts of products and services. 54 No

Transport G4-EN30 Significant environmental impacts of transportation. 54 No

CATEGORY: SOCIAL. SUB-CATEGORY: HUMAN RIGHTS

Training G4-HR2 Employee training on human rights policies or procedures 35-36 No

Human rights G4-HR3 Incidents of discrimination and corrective actions taken. 39 No
Freedom of Association and Freedom of association and collective bargaining In operations and
G4-HR4 41 No
Collective Bargaining suppliers
CATEGORY: SOCIAL. SUB-CATEGORY: LABOR PRACTICES AND DECENT WORK
Benefits provided to full-time employees that are not provided to
Compensation and benefits G4-LA2 41-42 No
temporary or part-time employees.
Parental Leave G4-LA3 Return to work and retention rates after maternal leave. 42 No
Average hours of training per year per employee by gender, and by
G4-LA9 36 No
employee category
Training and education
Percentage of employees receiving regular performance and career
G4-LA11 37 No
development reviews.
Diversity and equal
G4-LA12 Composition of governance bodies and breakdown of employees. 18-19 No
opportunity
Equal Remuneration G4-LA13 Ratio of basic salary and remuneration 41-42 No

CATEGORY: SOCIAL. SUB-CATEGORY: SOCIETY

Total number and percentage of operations assessed for risks
G4-SO3 24 No
related to corruption and the significant risks identified
Anti-corruption G4-SO4 Anti-corruption training 11, 23 No

G4-SO5 Incidents of corruption and actions taken 24 No

CATEGORY: SOCIAL. SUB-CATEGORY: PRODUCT RESPONSIBILITY

Customer satisfaction G4- PR5 Results of surveys measuring customer satisfaction 8 No

Customer Privacy G4-PR8 Total number of substantiated customer privacy complaints. 25 No

Compliance G4-PR-9 Significant fines for non-compliance with laws and regulations. 24 No

61
Appendix 2. Data overview
This section presents an overview of all of the quantitative KPIs discussed within this report.

Environment Society
Paper consumption by weight Kilograms Percentage and total number of business units analyzed
FY14 FY13 for risks related to corruption
Office Paper 26,499 22,409 FY14 FY13
% %

Paper waste produced by weight Kilograms Business units analyzed for risks
100 100
related to corruption
FY14
Office Paper 6,508(25)
Percentage of employees trained in organization’s
Energy intensity anti-corruption policies and procedures
FY14 Number

Total energy consumption in GJ (oil, gas, electricity) 11,206 FY14 FY13

Headcount 1,043 Employees trained in organization’s
Energy consumption per capita in GJ 10.74 anti-corruption policies and 100 100
procedures

GHG emissions tCO2e

FY14
Human rights
Scope 1: Emissions from fuel use (leased car fleet Total number of incidents of discrimination
533
and natural gas for heating)*
Number
Scope 2: Office electricity consumption 448
FY14 FY13
Scope 3: Business travel (Air travel, mileage
1,236 Total number of incidents of
reimbursement, and taxi) 0 0
discrimination
Total emissions 2,217

*GHG emissions related to natural gas heating include CO2 and minor amounts
of CH4 and N2O gases. Global Warming Potentials of CH4 and N2O were taken
Product responsibility
from the IPCC 5th Assessment report (CH4 = 34, N20 = 298) Customer privacy and protection of customer data
Number

Economic FY14 FY13

Total number of substantiated
Growth in annual revenue complaints regarding breaches
0 0
of customer privacy and losses of
%
customer data
FY14
EY Turkey Annual Revenue Growth
24

25) Paper waste data reported for recycling of confidential documents.

62
Labor
Percentage of employees receiving regular performance
New employees and career development reviews, by gender
Male Female FY14 FY13
% Tot. % Tot. Male% Female% Male% Female%
Partners, principals, directors 100% 3 0% 0 Employees
Management 56% 15 44% 12 receiving regular
performance
Staff 55% 141 45% 117 100 100 100 100
and career
Administration 9% 1 91% 10 development
reviews
Total 54% 160 46% 139

Employee turnover Employee breakdown by age

Male Female Under 30 30–50 Over 50
% Tot. % Tot. % Tot. % Tot. % Tot.
Partners, principals, directors 0% 0 5% 1 Partners, principals, directors 0 0 82 49 18 11
Management 10% 9 12% 7 Management 14 23 85 143 1 1
Staff 18% 64 29% 105 Staff 88 660 11 84 1 4
Administration 0% 0 13% 7 Administration 32 22 66 45 2 1
Total 14% 73 23% 120

Classroom hours by gender Employee breakdown by gender

Gender Female Male Male Female
Average Average % Tot. % Tot.
Number Total Number Total
Learning Learning
Title of Learning of Learning Partners, principals, directors 65 39 35 21
Hours per Hours per
Female Hours Male Hours Management 62 103 38 64
person person

Partners, principals, Staff 47 355 53 393

19 30.84 586 38 17.05 648
directors Administration 24 16 76 52
Management 53 25.87 1,371 96 27.70 2,659
Staff 355 30.47 10,817 353 31.23 11,025

E-Learning hours by gender

Gender Female Male
Average Average
Number Total Number Total
Learning Learning
Title of Learning of Learning
Hours per Hours per
Female Hours Male Hours
person person
Partners, principals,
16 9.94 159 34 6.97 237
directors
Management 62 5.97 370 93 7.13 663
Staff 328 7.38 2,420 310 8.92 2,766
Administration 28 1.68 47 8 0.75 6

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Contacts

Zeynep Okuyan Gökyılmaz

Climate Change and Sustainability Services Leading Partner
[email protected]

Richard Betts
Senior Manager, Climate Change and Sustainability Services
[email protected]

Eren Özden
Senior, Climate Change and Sustainability Services
[email protected]

For more information, please visit ey.com/tr

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