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ARTICLE · 25 SEPTEMBER 2024

General Information On Türkiye Sustainability Reporting Standarts

Moroglu Arseven
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The Türkiye Sustainability Reporting Standards ("TSRS") aim to strengthen the commitment to the principles of transparency and accountability by enabling businesses to report their sustainability performance.

TurkeyCorporate/Commercial Law
A. Başak Acar, LL.M.
A. Başak Acar, LL.M.
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A. What is TSRS?

The Türkiye Sustainability Reporting Standards ("TSRS") aim to strengthen the commitment to the principles of transparency and accountability by enabling businesses to report their sustainability performance. TSRS are standards that require businesses to disclose sustainability-related financial information. With these standards, the obligation to measure and report the sustainability efforts of enterprises based on environmental, social and governance ("ESG") criteria has been introduced.

TSRS entered into force on January 1, 2024, with the decision of the Public Oversight Authority ("POA") published in the Official Gazette on December 29, 2023. These standards are based on IFRS S1 and IFRS S2 developed by the International Financial Reporting Standards Foundation ("IFRS Foundation") and issued by the International Sustainability Standards Board ("ISSB").

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