Türkiye extends TSRS exemptions for 2026 · Net Zero

Türkiye extends TSRS reporting exemptions for the 2026 reporting period

Türkiye’s Public Oversight, Accounting and Auditing Standards Authority has extended three transitional exemptions under the Turkish Sustainability Reporting Standards for the 2026 reporting period.

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Jurisdiction

Türkiye

Instrument

75935942-050.01.04-[01/46753]

Status

Adopted

Key date

19 Oct 2026

Türkiye’s Public Oversight, Accounting and Auditing Standards Authority has extended three transitional exemptions under the Turkish Sustainability Reporting Standards for the 2026 reporting period. Affected companies may publish sustainability disclosures after their financial statements and continue to limit risk-and-opportunity disclosures to climate-related matters, subject to the applicable reporting thresholds.

- Sustainability and financial reports need not be released at the same time. - Climate-only risk and opportunity disclosures remain permitted in 2026. - A comparative-disclosure exemption for non-climate matters continues into 2027. - Reporting thresholds include TRY 1 billion in total assets. - Thresholds also include TRY 2 billion revenue and 500 employees.

Key dates

1. 19 Oct 2026 Karar tarihi 2. 1 Jan 2025 Raporlama zorunluluğu için eşik değerlerin geçerli olduğu hesap dönemlerinin başlangıcı

What happened

Türkiye’s Public Oversight, Accounting and Auditing Standards Authority (KGK) has adopted further temporary relief for entities reporting under the Turkish Sustainability Reporting Standards (TSRS). The decision is dated 19 October 2026 and applies to the 2026 reporting period.

Companies will not be required to publish their sustainability reports at the same time as their financial statements. They may therefore issue the sustainability report later.

The decision also allows companies to continue reporting only climate-related sustainability risks and opportunities, rather than the full range of environmental, social and governance-related risks and opportunities. A related exemption from presenting non-climate risks and opportunities on a comparative basis will remain available for the 2027 reporting period.

Why it matters

The measures reduce the immediate reporting workload for Turkish businesses within TSRS scope. Companies can sequence sustainability reporting separately from their financial-reporting timetable and focus their risk-and-opportunity work on climate matters during the exemption period.

The TSRS reporting thresholds apply to financial years beginning on or after 1 January 2025. They include total assets of TRY 1 billion, annual net sales revenue of TRY 2 billion and 500 employees.

What's next

Businesses preparing 2026 TSRS disclosures can use the extended publication and climate-focused reporting relief. The comparative exemption for non-climate risks and opportunities is set to continue through the 2027 reporting period.