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TSRS 2026: Which companies in Turkey must report?

Last updated: · steward-ship

Under the KGK decision of 13 January 2026 (Official Gazette, 16 January 2026), the Turkish Sustainability Reporting Standards (TSRS) apply to companies exceeding at least two of three criteria in two consecutive reporting periods: TRY 1 billion total assets, TRY 2 billion net sales and 500 employees. The decision applies to periods beginning on or after 1 January 2025.

Thresholds (two of three)

CriterionPreviousNew
Total assetsTRY 500 millionTRY 1 billion
Net salesTRY 1 billionTRY 2 billion
Employees250500

Which standards apply?

  • TSRS 1 — General requirements for disclosure of sustainability-related financial information
  • TSRS 2 — Climate-related disclosures (including Scope 1, 2 and 3 GHG emissions)

For exporters to the EU

Companies outside TSRS may still receive data requests from EU customers. For suppliers with up to 1,000 employees these requests are limited to the Voluntary Standard (VS).

What does do?

computes TSRS scope from total assets, sales and headcount, and feeds the TSRS 2 climate disclosures from a GHG Protocol inventory.

Sources

  1. CMS — Revised thresholds under the TSRS framework (20.01.2026)
  2. KGK — TSRS application scope announcement
  3. KGK — TSRS 1
  4. KGK — TSRS 2
  5. GHG Protocol Corporate Standard
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ESRS 2026 · TSRS · Voluntary Standard (VS)