Threshold values determined within the scope of TSRS:

Number of employees: 250 people

Total assets: 500 Million Turkish Liras

Annual net sales revenue: 1 Billion Turkish Lira

Pursuant to the Banking Law No. 5411 dated 19/10/2005, banks subject to the regulation and supervision of the Banking Regulation and Supervision Agency cannot meet any threshold value, even though they are listed in the List of Enterprises Subject to Limits and listed in the First Paragraph of Article 3 of the Board Decision. They are within the scope of mandatory reporting without being subject to However, banks within the Savings Deposit Insurance Fund are exempt from this practice.

Although it is not mandatory, businesses outside the scope will also be able to report in accordance with Turkish Sustainability Reporting Standards on a voluntary basis.

Source:

https://www.resmigazete.gov.tr/eskiler/2023/12/20231229M1-10.pdf

https://www.kgk.gov.tr//SustainabilityAnnouncementDetailForm/4939/9/T%C3%BCrkiye-S%C3%BCrd%C3%BCr%C3%BClebilirlik-Raporlama-Standartlar%C4%B1-(TSRS)-Uygulama-Kapsam%C4%B1na-%C4%B0li%C5%9Fkin-Kurul-Karar%C4%B1-Kapsam%C4%B1nda-S%C3%BCrd%C3%BCr%C3%BClebilirlik-Raporlamas%C4%B1na-Tabi-Olacak-%C4%B0%C5%9Fletmelerin-Belirlenmesi