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Turkish Sustainability Reporting Standards (TSRS 1/2)

KGK TSRS + CMB/BRSA scope decisions (thresholds raised 16 Jan 2026)

In forceApplies 2024-01-01Verified 2026-08-22

Scope

Entities exceeding 2 of 3: assets ₺500m / revenue ₺1bn / 250 employees; banks under BRSA regardless

Penalties

CMB/BRSA enforcement

Last verified

2026-08-22

In plain language

What this law does

Mandatory ISSB-aligned reporting under TSRS 1 (general) and TSRS 2 (climate): Scope 1/2 mandatory, Scope 3 phased, Dictionary termLimited assuranceLimited assurance is an assurance engagement that provides a lower level of confidence than reasonable assurance, usually expressed in a negative form of conclusion.Read the full definition phasing via KGOK decisions, board Dictionary termResponsibilityA duty to act or refrain from acting because an actor causes, contributes to, controls, benefits from or is connected to a consequence.Read the full definition statement.

Formal requirements

What the law requires

Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.

Who and what it covers

  1. Mandatory scope (2024 reports)

    TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) — TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) · instrument-level citation

Disclosure requirements

  1. TSRS 1 (general provisions, Dictionary termIFRS S1IFRS S1 is a sustainability-related financial disclosure standard focused on general requirements for reporting sustainability-related risks and opportunities.Read the full definition -aligned) and TSRS 2 (climate, Dictionary termIFRS S2IFRS S2 is a sustainability-related financial disclosure standard focused on climate-related risks and opportunities.Read the full definition -aligned)

    TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) — TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) · instrument-level citation

Metrics and KPIs

  1. Scope 1+2 mandatory

    TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) — TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) · instrument-level citation

  2. Scope 3 subject to relief

    TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) — TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) · instrument-level citation

  3. Dictionary termTransition planA time-bound strategy linking an organisation's current business model to a climate-aligned future through targets, actions, governance, resources, dependencies and transparent progress.Read the full definition disclosures per TSRS 2

    TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) — TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) · instrument-level citation

Governance

  1. BRSA sustainable banking expectations

    Banking Regulation — TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) · instrument-level citation

  2. Dictionary termClimate riskThe potential for adverse consequences arising from the interaction of climate-related hazards, exposure, vulnerability and responses to climate change.Read the full definition in risk management frameworks (guideline 2023)

    Banking Regulation — TSRS 1 / TSRS 2 (Türkiye Sustainability Reporting Standards, POA/KGK 2023) · instrument-level citation