The Capital Markets Board of Türkiye adopted two guidelines that enable issuances of social capital market instruments and establish a framework for sustainability-linked instruments. It also approved a 50% reduction in board fees for instruments issued under the guidelines, in addition to the existing discount for lease certificates. The guidelines are based on the International Capital Market Association’s principles for green, social, sustainability and sustainability-linked bonds. They clarify application, disclosure and reporting requirements, set minimum content for issuers’ framework documents and limit external reviews to second-party opinions and verification services. For sustainability-linked instruments, the framework covers key performance indicators, sustainability performance targets, instrument characteristics, reporting and verification. Issuers are encouraged to use predefined, measurable and time-bound targets, with external verification of performance. Coupon payments and other financial or structural terms may change depending on whether the targets are met.