Turkey TSRS
KGK Board Decision No. 21634 on application of Turkish Sustainability Reporting Standards (TSRS 1, TSRS 2)
Sujet : publication ESG · Niveau : national
Aujourd’hui
TSRS mandatory for in-scope entities; thresholds raised Jan 2026. Oct 2026 reliefs: 2026 reports up to 9 months after year-end.
Résumé
La Turquie impose depuis 2024 le reporting TSRS, basé sur l'ISSB, aux grandes entités. En janvier 2026, la KGK a relevé les seuils : deux critères sur trois parmi 1 Md TRY d'actifs, 2 Md TRY de ventes, 500 salariés.
Qui est concerné
- Chiffre d’affaires
- Net sales > TRY 2 bn (2 of 3 criteria)
- Effectif
- > 500 average (2 of 3 criteria)
- Cotée en bourse
- cotées et non cotées
- Secteurs
- All sectors
- Banks, capital markets firms
- Activités déclencheuses
- 2 of 3: assets 1bn, sales 2bn TRY, 500 staff
- Criteria met two consecutive periods
- Portée hors territoire
- Non
Turkish entities only; value-chain data (Scope 3 under TSRS 2) flows to foreign suppliers.
- Exemples
- Turkish textile exporter with 800 staff
- Borsa Istanbul-listed automotive supplier
Ce que la loi exige
- Prepare sustainability report under TSRS 1 and TSRS 2 (IFRS S1/S2)
- Disclose Scope 1, 2 and, after relief, Scope 3 emissions
- Obtain independent assurance from a KGK-authorised auditor
Sanctions
No TSRS-specific fines. Non-filing breaches the KGK decision (TTK art. 88); board liability under TTK art. 553; CMB rules on misleading disclosure.
Ce que cela change pour un fournisseur en Chine
Turkish textile, auto and appliance makers buy heavily from China. Their TSRS 2 Scope 3 work drives data requests to Chinese yarn, component and chemical suppliers.
Preuves attendues
- Product carbon footprint per shipment
- Scope 1-2 inventory of factory
- Energy mix and electricity certificates
Niveaux : Tier 1-2