Scope
- Boundaries: organisational boundary (control or equity share approach) and reporting boundary; choice of base year.
- Direct emissions (Category 1 / Scope 1): boiler and generator fuels, vehicles, refrigerant leaks, process emissions.
- Indirect emissions from imported energy (Category 2 / Scope 2): purchased electricity; location-based and, where needed, market-based with YEK-G certificates (Turkish guarantees of origin).
- Other indirect emissions (Categories 3-6 / Scope 3): transport, purchased goods and services, waste; selected through a significance assessment.
- Quality: uncertainty assessment, data management procedure and a traceable calculation file.
- Reduction roadmap: the tCO₂e impact and priority of energy efficiency, fuel switching and renewable energy measures.
- CBAM: support with embedded emissions data for organisations exporting to the EU.
Method and instruments
Emissions are calculated as activity data multiplied by an emission factor. For electricity we use the national grid emission factor published by the Turkish Ministry of Energy and Natural Resources; for fuels, the IPCC 2006 Guidelines and values from Türkiye's National Greenhouse Gas Inventory. The source and year of every factor are stated in the report.
Electricity consumption is taken monthly from OSOS data in the Energy Monitoring Portal; the portal calculates location-based Scope 2 emissions and produces a greenhouse gas inventory report for the organisation.
Data collection templates for fuels, vehicles, refrigerants and waste are prepared for your organisation, with a source and an owner defined for each data item.
Regulations and standards
- ISO 14064-1:2018Quantification and reporting of greenhouse gas emissions and removals at organisation level
- ISO 14064-3:2019Verification and validation of greenhouse gas statements
- ISO 14065:2020Requirements for bodies validating and verifying environmental information
- GHG Protocol Corporate StandardScope 1, 2 and 3; location-based and market-based methods for Scope 2
- IPCC 2006 GuidelinesFuel and process emission factors
- Regulation (EU) 2023/956Carbon Border Adjustment Mechanism (CBAM): embedded emissions of covered goods
Deliverables
- Greenhouse gas inventory report (to the reporting requirements of ISO 14064-1)
- Calculation file: activity data, emission factors and their sources, tCO₂e by category and site
- Significance and uncertainty assessment
- Reduction roadmap and target proposal against the base year
- Support in answering the verifier's questions during verification
Frequently asked questions
Will you verify the report?
No. For impartiality we do not verify the inventory of an organisation we advise. Verification is carried out under ISO 14064-3 by a verification body accredited to ISO 14065; we prepare the inventory and the calculation file for that process.
Do we have to calculate all Scope 3 emissions?
No. ISO 14064-1:2018 asks you to select indirect emission categories using predefined significance criteria and to explain the selection in the report. Categories requested by your customers or supply chain are prioritised.
Does CBAM affect us?
CBAM covers EU imports of cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. If you export these goods to the EU, your buyer will ask for embedded emissions data. The corporate inventory is the basis for this data; product-level calculations are carried out separately.
What data do we need to prepare?
Electricity and fuel invoices for the reporting year, vehicle fuel records, refrigerant top-up records of cooling equipment, production volumes and, for the selected Scope 3 categories, purchasing, transport and waste data. We prepare the data collection templates.