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Sustainability reporting is an evolving field, improving every year as more companies adopt good practices and increase transparency regarding their sustainability performance. As such, we as well re-evaluate our methodology and criteria set to reflect these developments each year.

Sustainability Governance Scorecard 2022

In SGS 2022, we have sharpened our data collection approach in various areas and increased the granularity of results we seek.

  • Value Creation Model: Visualized and can be viewed in a single page
  • Materiality: Only topics listed under the materiality section or within a matrix are considered to be material for the company
  • Committees: Only committees specifically serving Sustainability or are considered
  • Company targets: Time-bound, numerical, provided in a chart format
  • Ecosystem targets: Time-bound, numerical, provided in a chart format

Given these changes, some results disclosed in SGS 2022 are not comparable to previous years and some companies have changed TIERS because of this. In such cases, we have not included the comparison of results over the years but only the data for this year.

At the same time, we intend to introduce an innovation to the report each year – this year, we identified best-in-class companies for 7 key priority areas, which can be found in the respective chapters throughout the report.


Burak Erşahin

ARGE Consulting

Beste Gün Aslan


Ulaş Berkay Cihan

Başak Demiray

Çağhan Karanberk


Dr. Fatma Öğücü Şen

Research Director