What Is TSRS?
TSRS — the Türkiye Sustainability Reporting Standards — is the national reporting framework that requires companies to disclose their climate-related financial risks in line with IFRS S2. For institutions with agricultural supply chains, the hardest disclosure area is field- and land-based physical risk.
Updated: June 2026 · Source: KGK
Why TSRS Exists
Climate risk is now an operational and financial matter. Drought, extreme heat, flooding, and frost directly affect production volume, delivery reliability, insurance exposure, and loan repayment capacity. Frameworks like TSRS, IFRS S2, and Europe’s CSRD/ESRS require these risks to be disclosed with concrete data.
TSRS is built on reporting the financial impact of climate-related risks in line with IFRS S2. For companies with agricultural supply chains, the hardest disclosure area is field- and land-based physical risk data — because that data usually does not exist in the company’s own records.
Who Must Report?
Under the thresholds updated by the KGK (Public Oversight Authority) decision of 16 January 2026 (Official Gazette 33139), entities within scope that exceed at least two of the three criteria below across two consecutive reporting periods are required to report under TSRS.
The thresholds apply to accounting periods beginning on or after 1 January 2025; Scope 3 emissions carry a transition exemption for the first two periods. For current scope and thresholds, the official KGK text governs.
Threshold Criteria
- Total assets
- ≥ ₺500 million
- Annual net sales revenue
- ≥ ₺1 billion
- Number of employees
- ≥ 250
At least two of three criteria · two consecutive periods
What Gets Reported?
In line with IFRS S2, TSRS requires climate-related risks and opportunities to be disclosed across four dimensions:
- 01
Governance
How climate-related risks and opportunities are overseen at board and management level.
- 02
Strategy
The impact of physical and transition risks on the business model, value chain, and financials.
- 03
Risk Management
How climate risks are identified, assessed, and managed.
- 04
Metrics & Targets
Measuring risks and targets, including greenhouse gas emissions (Scope 1-2-3).
The Hardest Part: Field-Based Physical Risk.
Governance, strategy, and risk management statements can be prepared in-house. But the actual climate risk, water stress, historical event intensity, and crop/land condition of supply regions must be backed by external data. In agricultural supply chains, this is exactly where physical risk disclosure gets hardest: the field itself.
The Tarımus Solution
Prove Field-Based Physical Risk.
Tarımus measures the physical climate risk of your supply regions at parcel scale, auditably, and feeds it directly into TSRS land-based disclosures. It is the evidence layer that fills your management statement with real field data.
- IPCC-based climate vulnerability analysis — hazard, exposure, sensitivity, adaptive capacity
- Parcel → district → region → portfolio physical risk score
- Green / blue / grey water and water-efficiency indicators
- Carbon baseline indicator — aligned with the Scope 3 transition exemption
- Evidence Vault: every figure auditable down to its source, time, and calculation
Invitation
Let's Write the Next Chapter of Agriculture Together.
Food company, exporter, bank, insurer, cooperative or ESG advisor — let's talk through a pilot report for your sourcing region or portfolio. We'll listen, and we'll show you.