Calculation Tool for Companies Subject to Sustainability Reporting (KGK-SÜHA) 7 November 2025

The Public Oversight Authority (KGM) has developed a Calculation Tool for Companies Subject to Sustainability Reporting (KGK-SÜHA), which has been made available for use as of 7 November 2025.

30.12.2025

Subject: Calculation Tool for Companies Subject to Sustainability Reporting (KGK-SÜHA)

7 November 2025


Dear Members;


Companies required to produce sustainability reports are determined by the Board Decision on the Scope of Application of the Turkish Sustainability Reporting Standards (TSRS) Application Scope Decision (Board Decision), and the Board Decision specifies how calculations should be made within the framework of the criteria set out therein. The procedures and principles for sustainability reporting are outlined in the Procedures and Principles Regarding the Application Scope of the Turkish Sustainability Reporting Standards (Procedures and Principles).


The responsibility for calculating and determining whether sustainability reporting is required in accordance with the Board Decision and the Procedures and Principles lies primarily with the company itself. However, in order to provide guidance to companies on this matter and to eliminate any possible doubts by ensuring consistency in the calculations, the Public Oversight Authority (KGM) has created a Calculation Tool for Companies Subject to Sustainability Reporting (KGK-SÜHA), which has been made available for use as of 7 November 2025.


Click here to access the Calculation Tool for Companies Subject to Sustainability Reporting (KGK-SÜHA).

Link: https://kgk.gov.tr/kgk-s%C3%BCha



Important links:

v Click HERE to access TSRS1 and TSRS2 (29 December 2023).

v Click HERE for the board decision regarding the scope of application of the Turkish Sustainability Reporting Standards (TSRS) (29 December 2023).

v Click HERE for the Board Decision on the Scope of Application of the Turkish Sustainability Reporting Standards (TSRS) (18 December 2024).

v Click HERE for the Procedures and Principles regarding the Scope of Application of the Turkish Sustainability Reporting Standards (TSRS) (16 July 2025).

v Click HERE for the Calculation Tool for Companies Subject to Sustainability Reporting (7 November 2025).

v Click HERE for the Procedures and Principles Regarding Corporate Sustainability Reporting Training (4 June 2024).