Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu’nun, 16 Ocak 2026 Tarihli ve 33139 Sayılı Resmî Gazete’de yayımlanan 13 Ocak 2026 tarihli Kararı (“Kurul Kararı”) ile birlikte, 21634 sayılı “Türkiye Sürdürülebilirlik Raporlama Standartları’nın (TSRS) Uygulama Kapsamının Belirlenmesine İlişkin Kurul Kararı”nda yer alan eşik değerlerde değişiklik yapılmıştır.

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.

With the enactment of Law No. 7552 on Climate, Turkey has established the Emissions Trading System (“ETS”) as one of the key instruments for reducing greenhouse gas emissions, in line with its net-zero emission target, green growth vision, and climate change mitigation goals. In this context, on 23 October 2025