Official Gazette dated 22 October · two publications
In this issue
Transition exemptions determined for 2026 sustainability reports
Board Decision of the Public Oversight, Accounting and Auditing Standards Authority on Exemptions to be Applied in the Preparation of Sustainability Reports for the 2026 Reporting Period
Laws concerned: Decree-Law No. 660 on the Organization and Duties of the Public Oversight, Accounting and Auditing Standards Authority
Published by the Public Oversight, Accounting and Auditing Standards Authority, this Board decision regulates the exemptions to be applied in the preparation of sustainability reports for the 2026 reporting period. Within the scope of the decision, various transition reliefs have been granted to enterprises under the framework of TFRS 1. All enterprises will benefit from the opportunity to publish their sustainability reports for the year 2026 at a later date than their financial reports.
In addition, for enterprises that applied TFRS 1 limited to TFRS 2 in previous periods, this application has been made valid for 2026 as well. Enterprises utilizing this exemption are granted the right not to disclose comparative information regarding sustainability risks and opportunities other than climate in their 2027 reports. Relevant companies and reporting entities are required to plan their reporting processes by taking these transition exemptions into account.
Effective date
19 October 2026
Who is affected
Enterprises and companies subject to sustainability reporting obligations.
Voluntary reporting for Scope 3 emissions removed for banks and financial institutions
Board Decision of the Public Oversight, Accounting and Auditing Standards Authority Dated 19/10/2026 and Numbered 75935942-050.01.04-[01/46754]
Laws concerned: Decree-Law No. 660 on the Organization and Duties of the Public Oversight, Accounting and Auditing Standards Authority
With this Board decision published by the Public Oversight, Accounting and Auditing Standards Authority, the regulation that made it voluntary for banks and non-bank financial institutions to report during periods when they were exempt from the obligation to disclose Scope 3 greenhouse gas emissions has been repealed. In this context, the voluntary reporting opportunity previously granted to certain banks and financial institutions not traded on Borsa Istanbul, with more than 1 branch or exceeding 250 employees, has been terminated. As a result of this amendment, the relevant financial institutions will be required to perform Scope 3 emission reporting even during exemption periods.
The decision has entered into force to be applicable for reporting periods beginning on or after 1 January 2026. The regulation directly affects the compliance obligations of enterprises within the scope of sustainability reporting standards.
Article by article
Subparagraph (b) of the first paragraph of article 3 of article 1
Before It was voluntary for banks and non-bank financial institutions with more than 1 branch or exceeding 250 employees to report during periods when they were exempt from the obligation to disclose Scope 3 greenhouse gas emissions.
Now The provision regarding making the reporting of Scope 3 greenhouse gas emissions voluntary during exemption periods has been repealed.
Relevant banks and financial institutions are now obliged to fulfill Scope 3 greenhouse gas emission reporting also during exemption periods; reporting is no longer optional.
Effective date
1 January 2026
1/1/2026 veya sonrasında başlayan raporlama dönemlerinde geçerli olmak üzere yürürlükten kaldırılmasına karar verilmiştir.
Who is affected
Banks and non-bank financial institutions not traded on Borsa Istanbul, with more than 1 branch or exceeding 250 employees.
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