The developments that started with the industrial revolution and continue with the technological revolution today greatly affect both societies and companies. With the gradual development of industry, existing resources need to be used more effectively and efficiently. The increasing amount of consumption that started as an individual reaches significant dimensions with the increase in population. Therefore, the decision-making bodies of companies should stand out as the party that directs this change without opposing it. While financial data was the primary factor affecting the decisions of businesses until the 21st century, today it is seen that non-financial external risks, strategic risks and reputation risks are also increasing their effects on these decisions. The scope of environmental, social and corporate value elements consisting of non-financial internal and external sources and their effects are also revealed by scientific studies. The importance and number of sustainability reports in which corporate companies publish their information in the field of environmental, social and governance in Turkey are also increasing. In particular, it is seen that participation in the index has increased every year since the establishment of the BIST Sustainability Index in 2014 and the number of companies included in the sustainability index reached 84 by the end of 2024. In order for the companies included in the BIST Sustainability Index to be more effective, the BIST Sustainability 25 Index was established in 2022. These developments contribute positively to the performance of companies and affect their approach to non-financial valuation elements, enabling large companies with high performance to become more effective. This study focuses on the concepts of corporate sustainability with the global reporting initiative, explains their development processes, and includes regulations made in this field in Turkey.