Executive narrativeIn practice, Türkiye’s environmental, social and governance (ESG) regime is best approached as three overlapping systems that pull multinationals into ESG outcomes even when the obligation is not labelled that way:•first, capital markets and corporate reporting is rapidly hardening—the Public Oversight, Accounting and Auditing Standards Authority (KGK) has made Türkiye Sustainability Reporting Standards (TSRS) mandatory for defined categories of enterprises, with a formal assurance track•second, operational environmental compliance is still the sharpest edge for most businesses—permitting, inspections and administrative enforcement under the Environmental Law and the Environmental Impact Assessment (EIA/ÇED) process remain the most immediate sources of plant-level disruption risk•third, green claims and consumer-facing ESG statements are now an evidence-driven enforcement topic—the Advertising Board (RK) and the Ministry of Trade’s consumer protection apparatus have published a dedicated guide on environmental claims, which sits on top of general consumer and advertising rulesSustainability and climate related disclosuresThe reporting regime is now anchored in TSRS 1 (general sustainability disclosures) and TSRS 2 (climate-related disclosures). TSRS applies for accounting