KGK raises the thresholds for mandatory TSRS sustainability reporting

What happened

The Public Oversight, Accounting and Auditing Standards Authority (KGK) raised the threshold values that determine which entities must apply the Turkish Sustainability Reporting Standards (TSRS), Türkiye's ISSB-based reporting standards. The Board Decision of 13 January 2026 entered into force on publication in the Official Gazette dated 16 January 2026, issue 33139.

Summary of the decision:

Entities subject to the thresholds must apply TSRS if they exceed at least two of these three criteria in two consecutive reporting periods. The new thresholds apply to reporting periods beginning on or after 1 January 2025. KGK also updated its scoping tool (KGK-SÜHA) to reflect the new thresholds.

Who is affected

Entities listed in the annex to the decision whose scope is determined by the threshold values. With the thresholds doubled, some of these entities may fall out of mandatory scope for the 2025 reporting period. However, many companies that drop out of scope will still face Scope 3 data requests from large customers (buyers reporting under TSRS or under CSRD in the EU) and bank credit assessments. For companies that remain in scope, the obligations for TSRS 2 climate disclosures and sustainability assurance by KGK-authorised firms continue.

What companies should do

• Recalculate your scope against the new thresholds using the financial statements of your last two reporting periods.
• If you fall out of scope, do not drop your greenhouse gas inventory: customer and financing requests will continue, and you will come back into scope once the thresholds are exceeded.
• If you remain in scope, also schedule the greenhouse gas disclosure changes KGK made to TSRS 2 in July 2026 (TSRS 2 update).

Alalëa supports preparation of Scope 1, 2 and 3 inventories aligned with TSRS 2: carbon footprint.