TSRS vs CSRD vs ISSB: What Turkish Exporters to the EU Actually Need
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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.
Short answer
If you're a Turkish company in TSRS scope, TSRS is your legal requirement. It's based on ISSB, so ISSB comes along for free. CSRD only applies directly if you have large EU operations, but your EU customers will still ask for CSRD-style value chain data. CBAM sits on top for steel, aluminium, cement, fertilisers, hydrogen and electricity.
Side by side
| TSRS | ISSB (IFRS S1/S2) | CSRD (ESRS) | |
|---|---|---|---|
| Who sets it | KGK, Turkey | IFRS Foundation | European Union |
| Focus | Financial materiality, climate first | Financial materiality, climate first | Double materiality, full ESG |
| Who applies | Listed cos, banks, insurers, large cos above thresholds | Depends on each jurisdiction | Large EU companies and some non-EU groups |
| Scope 3 | Optional for first two years | Required, with relief in year one | Required where material |
| Relation | Built on ISSB | Global baseline | Interoperability guidance with ISSB exists |
What Turkish exporters actually need
- TSRS if you're in scope at home.
- Scope 1 and 2 by site and product for EU customer questionnaires.
- CBAM embedded emissions if you sell covered goods into the EU.
- Turkey ETS MRV if any installation emits more than 50,000 tCO2e a year.
All four run on the same core data. The trick is one dataset, many outputs.
Go deeper
- Turkey TSRS reporting guide
- Turkey ETS pilot MRV checklist
- BRSR vs CSRD vs ISSB
- CBAM reporting software
- TSRS 2 data checklist (Turkish)
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
Does CSRD apply to Turkish companies?
Directly only to non-EU groups with significant EU turnover and EU presence. Indirectly, through EU customers asking for value chain data, it affects many more.
Can one report satisfy TSRS and ISSB?
Largely yes, because TSRS is built on IFRS S1 and S2.
Where does CBAM fit?
CBAM is a product-level carbon cost on EU imports, not a disclosure standard. It needs installation and product emissions data.