With the Decision of the Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurulu published in the Official Gazette dated 16 January 2026 and numbered 33139, the threshold criteria used to determine the scope of application of the Türkiye Sustainability Reporting Standards (TSRS) have been redefined.
Accordingly, the criteria to be taken into account for falling within the scope of TSRS have been set as follows:
- Total assets of TRY 1 billion,
- Annual net sales revenue of TRY 2 billion, and
- A workforce of 500 employees.
The Decision shall apply to financial periods starting on or after 1 January 2025.
This amendment aims to clarify which entities will be subject to sustainability reporting obligations and to ensure uniformity in practice.
