Which reporting period applies?

Companies in scope report annually, published together with the financial statements.

Is Scope 3 mandatory?

TSRS 2 requires Scope 3 disclosure with defined transitional reliefs in the first years.

How does TSRS differ from CSRD?

TSRS follows IFRS S1/S2 (investor focus); CSRD/ESRS uses double materiality and covers more topics.

Is assurance mandatory?

Limited assurance is required for companies within the KGK assurance scope.

How long does the first cycle take?

Typically 6–9 months for a first-time reporter.

Expert Consultancy Service

TSRS Sustainability Reporting Advisory

TSRS 1 and TSRS 2 reporting advisory: scope thresholds, double materiality, Scope 1-2-3 inventory, climate scenario analysis and assurance readiness.

Free Pre-assessment +90 216 573 64 04

The Turkish Sustainability Reporting Standards (TSRS), aligned with IFRS S1 and S2, are mandatory for companies above the KGK thresholds. We take you from scope assessment to an assurance-ready report.

Are you in scope?

Thresholds are based on total assets, annual revenue and employee numbers, with specific rules for banks, insurers and listed companies. We confirm your status in the first week.

TSRS 1 and TSRS 2

TSRS 1 sets general sustainability-related financial disclosure requirements; TSRS 2 covers climate, including physical and transition risks, scenario analysis and Scope 1, 2 and 3 emissions.

Data infrastructure

We build the data collection architecture, control points and audit trail needed for reliable disclosure year after year.

Assurance readiness

Reports are prepared so a limited assurance engagement under the KGK framework can be completed without findings.

How we work

1Gap analysis: current status, legal obligations and data maturity are assessed.
2Work plan: scope, boundaries, responsibilities and timetable are agreed.
3Implementation: procedures, calculations and evidence files are produced.
4Internal review: data quality checks and management review are completed.
5Audit / submission: the accredited body audit or official application is managed.
6Continuous improvement: annual surveillance, updates and target tracking.