The amendment to the law authorizing the Public Oversight, Accounting and Auditing Standards Authority to establish Turkey's Sustainability Reporting Standards was published in the Official Gazette dated June 2022 and numbered 31856.

With the amendment made to the Turkish Commercial Code No. 6102 published in the Official Gazette dated 4 June 2022 and numbered 31856, in the 88th article of the aforementioned law:

“Public Oversight, Accounting and Auditing Standards Authority is authorized to determine and publish the Turkish Sustainability Reporting Standards in line with international standards in order to ensure unity in practice and international validity of reports on sustainability for the businesses and organizations it has determined. Institutions and boards established by law to regulate and supervise certain areas can make detailed regulations regarding the standards that will be valid for their own fields, provided that they comply with the Turkish Sustainability Reporting Standards. The Public Oversight, Accounting and Auditing Standards Authority has been authorized to determine the Turkish Sustainability Reporting Standards by adding the paragraph.

* You can access the text of the law regarding the granting of this authority to the Public Oversight agency from this link (article 9).

* You can access the text of the Announcement published by the Public Oversight Authority from this link.

**You can reach the TKSD Information Note prepared in this context here.