The Public Oversight, Accounting and Auditing Standards Authority, through its Board Decision published in the Official Gazette dated 16 January 2026 and numbered 33139, has updated the thresholds for determination the scope of implementation of the Türkiye Sustainability Reporting Standards (TSRS).
The Board Decision doubled the existing threshold values, setting them at (i) total assets of 1 billion Turkish Liras, (ii) annual net sales revenue of 2 billion Turkish Liras, and (iii) 500 employees.
Accordingly, institutions, organizations and businesses that exceed at least two of these threshold values for two consecutive accounting periods beginning on or after 1 January 2025 will be required to comply with the TSRS in preparing their sustainability reports.