About the Report

Ziraat Katilim Bankasi A.S. (hereinafter referred to as Ziraat Katilim or the Bank) prepares the 2025 Integrated Annual Report to present its financial and non-financial performance throughout the year to the evaluation of its stakeholders with a holistic perspective. The report covers a broad range of activities extending from contributions to the economy to environmental impacts, from corporate governance practices to social investment.

In addition to the Bank's financial results, this report presents the Bank's approach, practices, and performance outcomes in environmental, social, and governance (ESG) areas. Ziraat Katilim addresses its activities from the perspective of six capitals defined by the International Integrated Reporting Council (IIRC): financial, manufactured, intellectual, human, social and relationship, and natural capital. Within this framework, the Bank evaluates its value generation model together with its impacts on different capital elements.

Within the scope of the United Nations Sustainable Development Goals (UN SDGs), Ziraat Katilim identifies the areas to which the Bank contributes directly or indirectly. The Bank regularly monitors progress toward these goals and reflects the outcomes in its value generation model.

The report comprehensively reflects the Bank's strategic priorities, risk management approach, and sustainable finance perspective, thereby supporting transparent and trust-based communication with stakeholders. In this respect, it represents a holistic management approach in which financial performance, social benefit, and environmental responsibility are evaluated together.

Reporting Period, Frequency and Scope

The report presents the Bank's activities and performance results for the period 1 January 2025 - 31 December 2025. Unless otherwise stated, all data included in the report relates to this reporting period. The Bank follows an annual reporting cycle, and performance indicators are assessed on a comparative basis in each reporting period.

In addition to the financial results presented in the report, sustainability performance in environmental, social, and governance areas, as well as strategic objectives, material topics, and future projections, are explained in detail in line with the GRI Standards. In this context, the report serves as a primary and comprehensive source of disclosure regarding the Bank's activities in 2025.

The Bank's value generation model, the management of climate change-related risks and opportunities, capital structure, stakeholder relations, human resources approach, and sustainability practices in operational processes are addressed within a holistic structure.

Ziraat Katilim's Operating Ecosystem

The report covers all activities carried out by the Bank, including Ziraat Katilim's head office and its entire branch network. The economic value generated within the Bank's financial services ecosystem, its customer-focused approach, and its social contribution activities are presented within an integrated framework.

Standards and Reference Frameworks

The report has been prepared in compliance with the regulations of The Banking Regulation and Supervision Agency (BRSA) and the provisions of The Capital Markets Board of Türkiye (CMB) and the Turkish Commercial Code regarding annual reporting.

During the preparation of the Integrated Annual Report, the International Integrated Reporting Framework published by the IFRS Foundation and IIRC, as well as the Commercial Banks Standards published by the Sustainability Accounting Standards Board (SASB), were taken as the basis. This report has been prepared in accordance with the GRI Standards. The content of the report has been shaped by considering prioritization studies and stakeholder views.

Greenhouse Gas Emissions Verification

Ziraat Katilim's greenhouse gas emissions for the 2025 reporting period were calculated in accordance with the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (GHG Protocol, 2004), covering Scope 1 and Scope 2 emissions. The reported emissions data were verified at a limited assurance level by an independent third-party organization in order to enhance transparency and reliability, and no material errors or misstatements were identified during the verification process.

The independent verification statement can be accessed in the Annexes section of the report.

Publication of the Report

Ziraat Katilim publishes the 2025 Integrated Annual Report on the Bank's corporate website under the Investor Relations section in the Financial Information page and on the Public Disclosure Platform (KAP). In addition, an interactive version of the report is made available to stakeholders on the Bank's corporate website under the Investor Relations section on the Annual Reports page, allowing easier access to the report content through a more user-friendly format.

Independent Audit

The financial statements and footnotes disclosed in this Report have been independently audited by PwC Bagimsiz Denetim ve SMMM A.S. (PwC Türkiye). Ziraat Katilim presents the independent auditor's statements on pages 210'211 of the report, thereby providing assurance regarding the accuracy of financial information and its compliance with applicable regulations.

Coordination and Communication

Coordination activities related to the 2025 Integrated Annual Report are carried out by the Ziraat Katilim Strategy Planning Department. During the preparation process of the report, contributions from relevant units are obtained and corporate data collection processes are managed through a coordinated approach.

You may submit your opinions, suggestions, and evaluations regarding the Ziraat Katilim Bankasi A.S. 2025 Integrated Annual Report via stratejiplanlamavesurdurulebilirlik@ziraatkatilim.com.tr.