Turkey Regulatory Brief / Archive
Public Oversight, Accounting and Auditing Standards Authority Decision on Sustainability Reporting Transition Exemptions for 2026 Reporting Period
Type Decision Published 22 Oct 2026
Extends several TSRS 1 and TSRS 2 transition exemptions to sustainability reports for the 2026 reporting period for all companies, and allows companies using the TSRS 2-only option to omit comparative information on non-climate sustainability risks and opportunities in their 2027 reports. Relevant to companies subject to Turkish sustainability reporting standards.
Original title: Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurulunun 19/10/2026 Tarihli ve 75935942-050.01.04-[01/46753] Sayılı Kararı
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What changed in Turkish law today, from the Official Gazette, in clear English: regulations, decrees and communiqués that affect business.
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Decision Published 22 Oct 2026
The Board removes the provision that allowed certain banks and non-bank financial institutions to report Scope 3 greenhouse gas emissions voluntarily in periods where they are exempt from the mandatory requirement. The change applies to reporting periods starting on or after 1 January 2026 and amends the Turkish Sustainability Reporting Standards (TSRS) scope decision. Institutions not listed on Borsa Istanbul that had one branch or no more than 250 employees at the prior year-end are affected.
Decision Published 21 Oct 2026
The Nuclear Regulatory Authority (NDK) Board sets out the required content of the Nuclear Material Accountancy and Control Programme that licensed nuclear facilities must prepare and submit during authorisation stages. It covers facility nuclear safeguards organisation, material balance areas, measurement methods, transfers, physical inventory, unusual-event reporting, Additional Protocol reporting and internal audits. It mainly affects operators and licensed persons of nuclear facilities in Turkey.
Decision Published 21 Oct 2026
The Energy Market Regulatory Board adds a new ground to the collateral rules for energy market participants: an outstanding debt arising from unpaid invoice amounts for billing periods whose payment due date has passed. Market participants with overdue energy invoices may be affected by collateral requirements. The amendment takes effect on the date of publication.
Regulation Published 21 Oct 2026
Amends the Turkish Cancer Institute Regulation under the Turkish Health Institutes Presidency: it removes some provisions, restructures the institute so it consists of the Institute Presidency, scientific boards and other units, and replaces the cancer-institute scientific board with four named scientific boards (epidemiology and preventive oncology, clinical oncology, basic oncology and genetics, tumour immunology and cell therapies). Board membership, terms and meeting rules are also updated. The change mainly affects the institute's internal governance and its scientific advisory bodies rather than private businesses.
Regulation Published 21 Oct 2026
Amends the institute's organisational regulation by removing one unit, restructuring the Scientific Boards into two boards covering newborn/child/adolescent health and maternal/perinatal health, and abolishing one article. It also adds a new article on data governance, confidentiality and ethics, requiring ethics committee approval before research involving human participants, biological material or health data, and takes effect on publication.