What happened
Türkiye’s Public Oversight, Accounting and Auditing Standards Authority has removed an optional Scope 3 greenhouse-gas disclosure exemption in the Türkiye Sustainability Reporting Standards (TSRS).
The exemption had allowed certain banks and non-bank financial institutions to omit Scope 3 emissions disclosures. It applied to institutions with no more than one branch and no more than 250 employees. Under the new Board decision, those institutions must now include Scope 3 emissions in their TSRS reporting.
The decision is dated 19 October 2026 and carries the number 75935942-050.01.04-[01/46754].
Why it matters
Affected financial institutions will need to prepare to identify and disclose indirect emissions across their value chains. The removal of the exemption extends Scope 3 reporting requirements to smaller institutions that had previously been able to treat these disclosures as optional.
For banks and other financial firms, the change increases the reporting work required under TSRS from the 2026 reporting period.
Background
The earlier exemption was introduced by a Board decision dated 16 December 2024, published in the Official Gazette on 18 December 2024. It had applied from the 2024 reporting period.
What's next
Affected institutions must report Scope 3 emissions from the 2026 reporting period.
