Guides: CSRD, TSRS and the value chain
Short, sourced and current answers on sustainability reporting obligations.
CSRD 2026: Which companies must publish a sustainability report?
CSRD scope after Omnibus I, the thresholds, the simplified ESRS (2026) and options for companies out of scope.
TSRS 2026: Which companies in Turkey must report?
The TSRS application thresholds updated by the KGK in January 2026: total assets, net sales and employees.
The value-chain cap: what information may CSRD companies request from suppliers?
The Omnibus I value-chain cap and the Voluntary Standard (VS): what can be requested from suppliers with up to 1,000 employees, and the right to decline.