TSRS Report(Türkiye Sustainability Reporting Standards)
Present your ESG performance accurately with sustainability reporting that is compliant with legal obligations, transparent and reliable.
Mandatory Compliance
with TSRS
Within the scope of the TSRS, which becomes mandatory as of 2025, report your sustainability data in a format that is aligned with international standards and auditable.
Sustainability Reporting That Is Compliant with Legal Obligations, Transparent and Reliable
Sustainability reporting in Türkiye has become an official obligation as of 2025. The Türkiye Sustainability Reporting Standards (TSRS) constitute the national reporting system that enables businesses to disclose their environmental, social and governance (ESG) performance in a format that is aligned with international frameworks, comparable and auditable.
The TSRS requires organizations to publicly present their climate risks, sustainability strategies, greenhouse gas emissions, social performance indicators and governance structures with a holistic perspective. In this way, companies both comply with legal regulations and set out their long-term value creation processes in a scientific and transparent manner.
The TSRS consists of two core standards:
- TSRS S1 - General Provisions: Sustainability management, strategy, stakeholder relations, risks and opportunities, governance structure, social and environmental impacts, performance indicators.
- TSRS S2 - Climate-Related Disclosures: Emissions inventory, climate risks, transition plans, mitigation strategies, scenario analyses and climate-related governance.
This structure ensures Türkiye's alignment with the European Union ESRS standards, IFRS S1-S2 and global reporting practices.
The Added Value the TSRS Report Will Provide to Your Business
Legal Compliance
Enables reporting in compliance with the TSRS 1 and TSRS 2 standards, which become mandatory as of 2025.
Alignment with International Standards
A competitive advantage in the global market thanks to a reporting infrastructure aligned with ESRS, ISSB, GRI and TCFD.
Investor Confidence
Provides reliable and comparable sustainability data for financial institutions, funds and investors.
Corporate Risk Management
Supports the identification and management of climate, operational, supply chain and social risks.
Process Improvement
Regular monitoring of internal performance through measurable ESG indicators.
Reputation and Compliance Advantage
Provides corporate transparency in the eyes of Borsa İstanbul, the CMB and international stakeholders.
What Do We Do Within the Scope of Our Service?
TSRS Scope Analysis and Threshold Value Assessment
We assess whether your company is subject to the TSRS based on the number of employees, total assets and net sales revenue.
Who Is Required to Prepare a TSRS Report?
As of 2025, the following businesses are obliged to publish a sustainability report compliant with TSRS 1 and TSRS 2:
1. Banking and Finance Sector (Institutions Subject to BRSA Regulations)
- Whose shares are traded on the stock exchange
- With more than 11 branches and more than 250 employees
Banks and financial institutions are within the scope of the TSRS. Banks under the SDIF are exempt.
2. Other Financial Institutions (not subject to BRSA supervision; investment trusts, portfolio management, etc.)
- Whose shares are traded on the stock exchange
- With more than 11 branches and more than 250 employees
Financial institutions are required to report in accordance with the TSRS.
3. Real Sector Companies (companies that are not banks or financial institutions)
Businesses that meet at least two of the following three criteria for two consecutive years are within the mandatory scope of the TSRS:
TSRS Scope Threshold Values
At least 2 criteria, for 2 consecutive years| Number of Employees | 250 people and above |
| Total Assets | TL 500 million and above |
| Net Sales Revenue | TL 1 billion and above |
Those Outside the Scope and Official Verification
4. Those Outside the Scope
- That do not meet the threshold values
- That are not traded on the stock exchange
- That are not subject to financial regulations
Such organizations may report on an optional (voluntary) basis.
Companies can check whether they are subject to the TSRS through the official list of the KGK: https://www.kgk.gov.tr/kgk-s%C3%BAha
The Risks of Not Complying with the TSRS and Possible Sanctions
Since the TSRS is based on Decree-Law No. 660, it is a legal and binding regulation. The consequences of non-compliance:
- Administrative sanctions under TCC Article 562 and Decree-Law Article 26
- Determination of non-compliance and direct audit by the KGK
- An adverse/qualified opinion in the independent audit if the report is not submitted
- Reputational loss in the eyes of the CMB and Borsa İstanbul for publicly traded companies
- An increased risk of a "declaration of non-compliance" on publicly available lists
As of 2025, all companies within the scope of the TSRS are required to publish their sustainability reports simultaneously with their financial reports.
Data-Driven TSRS Compliance Management
The TSRS reporting process is not merely a declaration; it is a strategic transformation process in which the organization's governance, risk and performance systems work together. With a properly structured data infrastructure and a strong reporting methodology, you can reliably present your company's sustainability performance to national and international stakeholders.
Let Us Plan Your TSRS Compliance Process Together
awaits you.
Let us manage the TSRS S1-S2 compliance analysis, reporting, data verification and assurance preparation end to end.
How Can We
Help You?
With our expert team, we provide consultancy at global standards for your R&D and Design processes.
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+90 212 709 08 50