On the Scope of Application of the Sustainability Reporting Standards

With the Board Decisions dated 27.12.2023, the Public Oversight, Accounting and Auditing Standards Authority determined the Turkish Sustainability Reporting Standards (“TSRS”) and their scope of application (“Scope of Application”), and the Board Decisions were published in the Official Gazette dated 29 December 2023 and numbered 32414.

Several companies subject to the regulation and supervision of the Capital Markets Board and Banking Regulation and Supervision Agency, insurance, reinsurance and pension companies and the companies that are permitted to operate in Borsa Istanbul markets has become subject to the sustainability reporting requirements stipulated in TSRS as of 01.01.2024.

You may access our information Note on the Scope of Application here.