Scope
Entities exceeding 2 of 3: assets ₺500m / revenue ₺1bn / 250 employees; banks under BRSA regardless
Turkey · standard
Turkish Sustainability Reporting Standards (TSRS 1/2)
KGK TSRS + CMB/BRSA scope decisions (thresholds raised 16 Jan 2026)
In forceApplies 2024-01-01
Penalties
CMB/BRSA enforcement
Last verified
2026-08-22
In plain language
What this law does
Mandatory ISSB-aligned reporting under TSRS 1 (general) and TSRS 2 (climate): Scope 1/2 mandatory, Scope 3 phased, limited assurance phasing via KGOK decisions, board responsibility statement.
Core obligations
TSRS 1/2 disclosure; Scope 1+2 mandatory; board responsibility; assurance per KGOK phase-in
Dictionary
Terms defined in this law
- TSRS 1** (general provisions, IFRS S1-aligned) and **TSRS 2** (climate, IFRS S2-aligned)TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023)
- Scope 1+2 mandatory; Scope 3 subject to relief; transition plan disclosures per TSRS 2.TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023)
- BRSA sustainable banking expectations; climate risk in risk management frameworks (guideline 2023).Banking Regulation
- Mandatory scope (2024 reports)TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023)
Claims
Claims connected to this source
Reviewed claim links will appear here.