F (Financial reporting) & ESG (sustainability reporting) division suggests that sustainability is not viewed holistically and fully integrated into the decision-making processes of the company. The G in ESG refers to a governance definition that is limited; adopting a more comprehensive view of governance can enable more effective management of sustainability.
Dr. Yılmaz Argüden, Gizem Argüden Oskay
IFRS Sustainability Symposium, 17 February 2023