DECISION BRIEF
What the rule requires
The Türkiye Sustainability Reporting Standards are set by the Public Oversight, Accounting and Auditing Standards Authority (KGK). The scope decision was published in Resmî Gazete 32414 (1st repeat) on 29 December 2023 and applies to accounting periods beginning on or after 1 January 2024. A revision published in Resmî Gazete 33139 on 16 January 2026 re-set the thresholds for accounting periods beginning on or after 1 January 2025.
TSRS 1 and TSRS 2 are Türkiye’s adoption of the ISSB standards IFRS S1 and IFRS S2, so a group already reporting under ISSB elsewhere is answering the same questions in the same shape.
Who is affected, and from when
Built for: CFOs, financial reporting and sustainability teams at Turkish groups near the thresholds, their auditors, and the banks that report without one.
Entities listed in the KGK scope decision that exceed at least two of TRY 1bn total assets, TRY 2bn annual net sales revenue and 500 employees in two consecutive reporting periods must prepare a TSRS 1 and TSRS 2 sustainability report from the following accounting period. Subsidiaries and associates count towards the thresholds, which is what catches groups that look small at the parent level.
Banks under Banking Law No. 5411 outside the Savings Deposit Insurance Fund report with no threshold at all.
The first-year reliefs are real and worth planning around: comparatives are not required in the first period, and Scope 3 emissions may be omitted for the first two annual periods. First-time reporters may publish with the second-quarter or half-year interim report, or within nine months of period end where no interim report is filed.
What to do next
- Run the two-of-three test on your last two closed periods, consolidating subsidiaries and associates. Most surprises come from that consolidation, not from the thresholds themselves.
- If you are in scope, fix the publication date first and work backwards — the nine-month outer limit disappears quickly once assurance is involved.
- Build the Scope 1 and Scope 2 inventory now and use the two-year Scope 3 deferral deliberately rather than accidentally: value-chain data takes two cycles to become reliable.
- Check KOSGEB’s programme covering 80% of sustainability reporting costs for manufacturing SMEs, and the TSRS training in the events coverage below.
- If you also supply an EU group, read the CSRD hub before you build anything — you may be answering a value-chain request rather than a reporting obligation, and the two have different limits.
Coverage boundary
This hub covers who reports and from when. It is not a line-by-line commentary on TSRS 1 and TSRS 2 disclosure requirements, and it does not cover the separate assurance standard.