Turkey TSRS Reporting: Who's in Scope After the 2026 Threshold Change

Breathe ESG supports all major global reporting frameworks, from CSRD and ISSB to GRI, CDP and CBAM, all from one governed dataset.

Last updated: 6 November 2026. General information, not legal advice. Check the latest KGK, Directorate of Climate Change and EU texts for your own scope.

What is TSRS?

TSRS (Türkiye Sustainability Reporting Standards) are Turkey's mandatory sustainability disclosure standards, issued by the Public Oversight, Accounting and Auditing Standards Authority (KGK). They're built on ISSB's IFRS S1 and IFRS S2. TSRS 1 covers general requirements. TSRS 2 covers climate.

Who has to report?

Group	Rule
Companies listed on Borsa Istanbul	In scope regardless of size (some markets excluded)
Banks	In scope regardless of size (banks under the TMSF excluded)
Insurance, reinsurance and pension companies	In scope
Everyone else	In scope if they exceed 2 of 3 thresholds for two consecutive periods

The new thresholds

KGK's amending decision was published in the Official Gazette on 16 January 2026. It applies to periods starting on or after 1 January 2025.

Criterion	Before (2024 period)	Now (2025 onward)
Total assets	TRY 500 million	TRY 1 billion
Net revenue	TRY 1 billion	TRY 2 billion
Average employees	250	500

For the 2025 period, scope is tested on 2023 and 2024 data. Subsidiaries and affiliates count, so groups should look at consolidated figures. Scope is reassessed every year.

First-year reliefs

No comparative information in the first year.
Scope 3 is optional for the first two reporting periods.
The first report can be published alongside the Q2 or half-year interim financials, or within nine months of the first annual period end.

Why this matters if you're outside Turkey

If you buy from Turkish suppliers or own Turkish subsidiaries, their TSRS data, Turkey's new ETS data and CBAM data all come from the same meters and invoices. Align on one dataset early. For how TSRS lines up with other frameworks, see TSRS vs CSRD vs ISSB.

Reading in Turkish? TSRS Rehberi 2026.

How Breathe ESG helps

Collect the data once, report it many times. Energy bills, fuel records, production data and supplier inputs go into one governed dataset that feeds TSRS-style ISSB disclosures, CBAM, CDP, GRI and CSRD.

Platform: Scope 1, 2 and 3 calculations, supplier data collection, audit trails and framework-ready outputs.
People: ESG consulting and fractional CSOs when your team is stretched.
Training: Breathe Academy so your team owns the process.
Community: Breathe Zero, a community of ESG professionals.

Book a demo and see it on your own data.

FAQs

Is TSRS mandatory?

Yes for in-scope entities: listed companies, banks, insurers and companies above two of the three thresholds.

Is TSRS the same as ISSB?

It's Turkey's adoption of IFRS S1 and S2. Content is largely the same. Scope and timing are set by KGK.

When can a company leave scope?

After two consecutive periods below two criteria, or one period at least 20% below two criteria.