Subject: Exemptions Applicable to the Preparation of Sustainability Reports for the 2025 Operating Period for Businesses Reporting Sustainability for the First Time in Compliance with TSRS Standards During the 2024 Reporting Period

25 December 2025

Dear Members;

The Turkish Sustainability Reporting Standards (TSRS), which entered into force with the Board Decision No. 21632 published in the Official Gazette dated 29 December 2023 and numbered 32414 (l.M), have entered into force to be applied in accounting periods starting on or after 1 January 2024.

It has been decided to extend the transition exemptions for the first annual reporting period in paragraphs E4, ES and E6(b) of the TSRS Standard on General Provisions for Disclosure of Financial Information Related to Sustainability for one year for businesses reporting sustainability in accordance with TSRS for the first time in the 2024 reporting period.

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 regarding 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).