Turkey Regulatory Brief / Archive
Public Oversight, Accounting and Auditing Standards Board Decision No. 75935942-050.01.04-[01/46754] dated 19/10/2026: removal of optional Scope 3 GHG reporting for certain banks and non-bank financial institutions
Type 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.
Original title: Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurulunun 19/10/2026 Tarihli ve 75935942-050.01.04-[01/46754] Sayılı Kararı
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