In late 2023 Türkiye's Public Oversight, Accounting and Auditing Standards Authority (KGK) mandated the phased adoption of Türkiye Sustainability Reporting Standards (TSRS) S1 and S2 between 2024 and 2026. For non-financial SMEs the impact reaches the threshold within the next few years.
TSRS S1 and S2 Explained
- TSRS S1 — General Sustainability Disclosures: covers all sustainability risks and opportunities (environmental, social, governance)
- TSRS S2 — Climate-Related Disclosures: Scope 1, 2, 3 emissions; climate transition plan; physical-risk assessment
Both align with IFRS S1/S2, so your disclosures are readable to international investors and lenders.
KGK Calendar: Who and When?
2024 reporting year (filed in 2025)
- BIST 30 companies
- Total assets over TL 500M
- Net sales over TL 1B
- Headcount above 250
Companies crossing two or more of these thresholds are in scope.
2025 reporting year (filed in 2026)
Thresholds drop:
- Total assets over TL 250M
- Net sales over TL 500M
- Headcount above 150
2026 reporting year (filed in 2027) — expected expansion
KGK is considering a further threshold reduction. In addition, banks are increasingly requesting sustainability reports for credit underwriting, so compliance may be required commercially even without a legal mandate.
Why TSRS Is Hard the First Time
Turkish SMEs typically face three obstacles:
- No retrospective data. Reports demand 12-24 months of emissions, energy and water data. Reconstructing it from paper and email takes months.
- Methodology gap. Scope 1/2/3 distinction, factor selection and boundary definition are technical subjects.
- Verification cost. TSRS requires assurance; messy data doubles audit hours and fees.
How Birasyo's Sustainability Module Helps
The module was built to address all three in one place:
- Automatic data pipeline: electricity invoices, fuel purchases and fleet telematics already live in the accounting module. Sustainability pulls and converts them to emissions
- GHG Protocol + ISO 14064-1 compliant calculations with traceable sources line-by-line
- Ready-made TSRS S1 and S2 templates exported as PDF/Excel in the format your auditor expects
- Target tracking aligned with SBTi net-zero paths, reported quarterly
What You Should Do Now
If you are in scope: stand up measurement immediately. When January 2026 closes the books, data must already be complete.
If you are near a threshold: you will very likely cross it within 12 months. Start collecting Scope 1 and 2 now — cost is near zero and it removes a last-minute scramble.
If your customers are large BIST or EU companies: they will survey you for their own Scope 3 disclosures. Be able to answer quickly.
Request a TSRS readiness review via demo; the team will estimate your entry year and sketch a six-month preparation plan.