Gulers Partners

Our Publications

Insights, analysis, and legal updates from our dedicated team.

5/13/2026
Employment Law

EVALUATION OF THE WAGE ENTITLEMENT OF EMPLOYEES WORKING ON MAY 1 WITHIN THE SCOPE OF NATIONAL HOLIDAYS AND GENERAL PUBLIC HOLIDAYS

May 1, Labor and Solidarity Day, is regulated as a general public holiday under Law No. 2429 on National Holidays and General Public Holidays. The historical development of workers’ rights was shaped by harsh working conditions, low wages, and the absence of occupational safety measures that emerged following the Enlightenment Era and the Industrial Revolution in Europe. Although industrialization progressed more slowly in the Ottoman Empire, labor-related issues became increasingly visible during the post-Tanzimat modernization period. Influenced by global labor movements, regulations aimed at protecting workers’ rights gradually developed in Türkiye as well. As a result of this historical process, May 1 gained official holiday status, and today workers’ rights are largely protected by law. This study evaluates the wage entitlements of employees working on May 1 within the framework of national holiday and general public holiday regulations.

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5/5/2026
Employment Law

A LEGAL ANALYSİS OF WHETHER WAGES MUST BE PAİD FOR SİCK LEAVE DAYS OF RETİRED EMPLOYEES

One of the frequently encountered issues in labor law is whether employers are obliged to pay wages during periods when employees—particularly those who continue working after retirement—are on sick leave (medical rest). In this article, the general principles and exceptional cases are examined in light of the case law of the Court of Cassation.

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4/22/2026
Other

IV - DIRECT AND INDIRECT EMISSIONS: WHAT ARE COMPANIES REQUIRED TO REPORT?

This article summarizes the reporting obligations and legal risks arising from Scope 1, Scope 2, and Scope 3 emissions for companies. Proper classification of emissions is critical not only for technical accuracy, but also for regulatory compliance, contractual liability, and supply chain management.

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4/8/2026
Other

III - THE LEGAL AND COMMERCIAL IMPORTANCE OF CARBON REPORTING STANDARDS FOR COMPANIES

1. Introduction: The Role of Standardization in Carbon Reporting The rapid development of regulatory frameworks aimed at combating climate change on a global scale has fundamentally transformed how companies manage their environmental impacts. Today, companies are expected not only to measure their greenhouse gas emissions but also to present this data using internationally recognized, comparable, and verifiable methodologies. Particularly for companies operating in Türkiye and engaged in international trade, carbon reporting obligations are becoming increasingly decisive. In particular, the European Union Green Deal, the Carbon Border Adjustment Mechanism (CBAM), and sustainable finance regulations have effectively rendered the presentation of carbon data through non-standard methods obsolete. Within this framework, carbon reporting has evolved from being merely an environmental obligation into a determining factor for commercial continuity, access to finance, and international competitiveness. This transformation elevates carbon management from a technical activity to a core component of compliance, risk management, and corporate governance.

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4/3/2026
Other

A New Era in the Insurance Loss Adjuster Appointment System: A Legal Assessment within the Framework of the 2026 Regulation

In insurance law, the institution of loss adjusters plays a central role in determining the existence and scope of damage. In practice, loss adjuster reports are often regarded as decisive evidence in the resolution of disputes; therefore, the authority responsible for appointing the adjuster and the procedure followed are directly related to the right to a fair trial and the balance of proof. In this context, the Regulation on the Appointment of Insurance Loss Adjusters, prepared pursuant to Article 22 of the Insurance Law No. 5684 and published in the Official Gazette dated 12 February 2026 and numbered 33166, has introduced a significant structural transformation in the adjuster appointment system.

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3/26/2026
Other

II - CARBON FOOTPRINT AND SUSTAINABILITY OBLIGATIONS FOR COMPANIES

The management of carbon footprint and greenhouse gas emissions has evolved from being merely an operational issue for companies into a strategic area that must be assessed within the scope of board oversight, corporate governance principles, and the legal liability of executives. Particularly with ESG (Environmental, Social, Governance) criteria becoming decisive in investment decisions, carbon management is now considered one of the non-delegable responsibilities of corporate governing bodies.

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