ESG and Sustainability Regulations in Turkey: 2025 and Beyond

Changing Dynamics in the Turkish Market

Sustainability is no longer a choice; it has become a legal obligation. In Turkey, institutions like the Capital Markets Board (SPK) and the Public Oversight Authority (KGK) are rapidly implementing new regulations.

TSRS (Turkish Sustainability Reporting Standards)

Aligned with IFRS S1 and S2 standards, TSRS introduces mandatory reporting requirements for companies of certain sizes. Banks, financial institutions, and large-scale industrial companies are the first to be included.

Carbon Border Adjustment Mechanism (CBAM)

The EU's CBAM directly affects exporting sectors in Turkey, such as cement, iron and steel, aluminum, and fertilizers. To avoid carbon taxes, transitioning to green production processes is now imperative.

To identify sector-specific risks and opportunities and ensure full regulatory compliance, get support from Cliff experts.