Chapter 08 · Finance, data & evidenceSustainability Language
Mandatory scope (2024 reports)
Definition
entities meeting **2 of 3** — total assets **≥TRY 500m**, annual revenue **≥TRY 1bn**, **≥250 employees** — plus banks and capital-market institutions regardless. **Raised (16 Jan 2026)**: thresholds increased to **TRY 1bn / TRY 2bn / 500 employees** respectively (applies from FY2026 reports).
References
entities meeting **2 of 3** — total assets **≥TRY 500m**, annual revenue **≥TRY 1bn**, **≥250 employees** — plus banks and capital-market institutions regardless. **Raised (16 Jan 2026)**: thresholds increased to **TRY 1bn / TRY 2bn / 500 employees** respectively (applies from FY2026 reports).
Turkish Sustainability Reporting Standards (TSRS 1/2)TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) · verified 2026-08-22
Overview
The overview for this term is being prepared.