Türkiye's Climate Disclosure Rules: What You Need to Know

Summary Türkiye adopted IFRS S1 and IFRS S2 as TSRS 1 and TSRS 2 by Board decision published in the Official Gazette on 29 December 2023, with mandatory application for periods beginning on or after 1 January 2024. The first mandatory reports covered financial year 2024 and were published in 2025; the Authority extended the first-year publication deadline to 31 October 2025. Scope covers listed companies and regulated financial institutions above two of three size thresholds, raised on 16 January 2026 to TRY 1 billion in assets, TRY 2 billion in revenue and 500 employees for periods from 1 Jan