The Threshold Values Determining the Scope of Application of the Türkiye Sustainability Reporting Standards Updated

The Board Decision of the Public Oversight, Accounting and Auditing Standards Authority regarding the re-determination of the threshold values relating to the criteria that form the basis for determining the scope of application of the Türkiye Sustainability Reporting Standards (TSRS), dated 13.01.2026 and numbered 75935942-050.01.04-[01/39092] (the Amending Decision), has been published in the Official Gazette dated 16.01.2026 and numbered 33139.

With the Amending Decision, the threshold values relating to the criteria set forth in the first paragraph of Article 3 of the Board Decision on the Scope of Application of the Türkiye Sustainability Reporting Standards numbered 01/21634 has been amended, and the threshold values used as the basis for determining the obligation to apply TSRS were increased by onefold. Accordingly, the former and updated threshold values are set out below: 

• Total Assets from TRY 500 million to TRY 1 billion;
• Annual Net Sales Revenue from TRY 1 billion to TRY 2 billion; and
• Number of Employees from 250 to 500 employees.

Institutions, entities, and enterprises within the scope that exceed the threshold values of at least two of these criteria in two consecutive reporting periods are subject to the obligation to apply TSRS within the framework of the relevant legislation.

This Decision shall be applied to accounting periods beginning on or after 1 January 2025.