THE THRESHOLD VALUES WITHIN THE SCOPE OF IMPLEMENTATION OF THE TURKISH SUSTAINABILITY REPORTING STANDARDS (TSRS) HAVE BEEN REDETERMINED.
In accordance with the decision taken by the Public Oversight, Accounting and Auditing Standards Authority (KGK) and published in the Official Gazette dated January 16, 2026, the threshold values used for institutions that will fall within the scope of the Turkish Sustainable Reporting Standards (TSRS) have been updated.
New Threshold Values and Criteria
The following criteria are used to determine the institutions that will be obligated to submit sustainability reports under the new regulation:
- Total Assets: 1 Billion Turkish Lira
- Annual Net Sales Revenue: 2 Billion Turkish Lira
- Number of employees: 500 people
Application Process
The said Board Decision will be applied to accounting periods beginning on or after January 1, 2025.
The Importance of Corporate Cohesion
This regulation represents a critical stage in the process of companies aligning their environmental and social performance with international standards. These newly defined limits directly affect the application of sustainability reporting in Turkey.
It is of utmost importance that the relevant institutions plan their reporting processes taking these new threshold values into account.