Threshold Values Determining the Scope of Application of the Turkish Sustainability Reporting Standards Have Been Updated
Threshold Values Determining the Scope of Application of the Turkish Sustainability Reporting Standards Have Been Updated
The threshold values used to determine the scope of application of the Turkish Sustainability Reporting Standards (the “TSRS”) have been revised by the Public Oversight, Accounting and Auditing Standards Authority.
In this context, with the Board Decision dated 13/01/2026 and numbered 75935942-050.01.04-[01/39092] (the “Decision”), amendments have been made to the threshold values set out in the first paragraph of Article 3 of the Board Decision No. 21634 on the Scope of Application of the Turkish Sustainability Reporting Standards. The Decision was published in the Official Gazette dated 16/01/2026 and numbered 33139.
With this amendment, the threshold values used to determine the obligation to apply TSRS have been increased and updated as follows:
- Total assets: TRY 1 billion
- Annual net sales revenue: TRY 2 billion
- Number of employees: 500
Institutions, organizations and enterprises that exceed at least two of these thresholds for two consecutive reporting periods fall within the scope of the TSRS application obligation pursuant to the relevant legislation.
The provisions of the Decision shall apply to accounting periods beginning on or after 01/01/2025.
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