Amendments Regarding Simplified Measures and Digital Customer Onboarding
January 19, 2026Türkiye Sürdürülebilirlik Raporlama Standartları’nın Uygulama Eşiklerinde Değişiklik Yapıldı
January 20, 2026
Amendments Made to the Application Thresholds of the Turkish Sustainability Reporting Standards
With the Decision of the Public Oversight, Accounting and Auditing Standards Authority dated 13 January 2026 (the “Board Decision”), published in the Official Gazette dated 16 January 2026 and numbered 33139, thresholds set out in Board Decision No. 21634 on the “Determination of the Scope of Application of the Turkish Sustainability Reporting Standards (TSRS)” are amended.
Pursuant to these amendments, institutions, organizations, and enterprises that exceed at least two of the following criteria for two consecutive reporting periods shall be required to apply the TSRS in the preparation of their sustainability reports:
- Total assets of TRY 1 billion,
- Annual net sales revenue of TRY 2 billion,
- Number of employees of 500,
The amendments shall apply to accounting periods beginning on or after 1 January 2025.
