Türkiye Raises Thresholds For Mandatory Sustainability Reporting

The Public Oversight, Accounting and Auditing Standards Authority published a decision (“Amending Decision“) in the Official Gazette number 33139 on 16 January 2026, amending the Board Decision number 21634 on the Scope of Application of the Turkish Sustainability Reporting Standards (“Board Decision”), published in the Official Gazette number 32414 on 29 December 2023.

The Board Decision requires certain institutions, organisations, and undertakings to prepare their sustainability reports in accordance with the Turkish Sustainability Reporting Standards (“TSRS”), within the framework of Article 88 of the Turkish Commercial Code number 6102 and Decree Law number 660.

Under the amended thresholds, institutions, organisations, and undertakings within the scope of Article 3 of the Board Decision, subject to the relevant exceptions, must apply the TSRS if they exceed at least two of the following criteria for two consecutive reporting periods: