1. INTRODUCTION
With the centuries-long human activities turning towards a
production model with high carbon emissions after the industrial
revolution, serious deterioration has occurred in the balance of
the world we live in. Negative developments such as global warming,
climate change and ongoing violations of fundamental human rights
pose a great danger to the existence of a habitable world. This
situation can only be prevented through internationally coordinated
and concerted joint efforts based on universal science. In this
context, internationally accepted environmental, social and
governance criteria (ESG criteria) have been produced, especially
for measuring the impacts of the activities of private sector
organizations and mitigating their negative impacts on life. A
number of international organizations, notably the European Union,
and especially creditors, demand and require reports and action
plans from companies on the extent to which they have
