NETZEROSIGNAL DESK

INTELLIGENCE HUB · STANDARD & MARKET

GHG Accounting

A defensible emissions number starts with the right boundary. This hub follows the standards, protocols and verification changes that determine how corporate, product and installation emissions are measured and used.

3 published recordsLatest source update 3 Sept 2026Guidance reviewed 1 Aug 2026Evidence

DECISION BRIEF

What this desk follows

The corporate greenhouse gas inventory (ISO 14064-1, or the GHG Protocol Corporate Standard) measures an organisation over a reporting year in Scope 1, 2 and 3. It is what TSRS and CSRD-style disclosure asks for.

The product carbon footprint (ISO 14067, built on life cycle assessment under ISO 14040 and 14044, and published as an EPD where a declaration is needed) measures one product across a defined life cycle. It is what a customer specification or a green public procurement tender asks for.

The installation-level verified emissions figure is what CBAM and an emissions trading system ask for: a specific production process at a specific site, verified by an accredited verifier. It is not a slice of the corporate inventory and cannot be derived from one.

Why it matters for Turkish business

Built for: Sustainability, finance, quality and operations teams responsible for corporate inventories, product footprints, SBTi evidence or verified installation data.

These distinctions decide real money in Türkiye right now. A TSRS reporter may omit Scope 3 for the first two annual periods but is building a corporate inventory. A CBAM exporter needs an installation figure and will have a corporate footprint rejected. An installation heading into the national ETS pilot needs verified annual emission reports under Law No. 7552, with fines for late filing.

Verification capacity has been the bottleneck. TÜRKAK moving to accept CBAM verifier accreditation applications from Türkiye is the single most consequential development for cost and lead time, and it is tracked in the coverage below.

Training is another capability signal: corporate inventories, ISO 14067 product footprints, LCA, PCF/EPD and SBTi courses can support an internal skills plan, but competence and verification still require the appropriate experience and controls.

What to do next

  1. Before buying a tool or engaging an adviser, write down which stakeholder needs which number, for which entity, period and reporting boundary.
  2. Keep the corporate inventory and the installation figures reconcilable from day one — same activity data, documented bridge — because an auditor or verifier will ask.
  3. Book verification early in the year. Accredited capacity is finite and clusters around reporting season.
  4. If you are setting a target as well as measuring, decide whether it is an SBTi-validated target or an internal one before you announce it; the two have very different evidence requirements.

Coverage boundary

This hub covers measurement, target evidence and assurance. Carbon-credit markets and offset procurement are handled separately, and no proprietary or copyrighted methodology is reproduced here.

RECORDS TRACKED

Latest intelligence

Published updates in source-date order. The newest source signal appears first.

  1. Regulation
  2. News
  3. News

Evidence & assurance

Published sources checked on 1 Aug 2026.

Primary source checked
  • Türkiye sets certification rules for industrial green transformationYeşil EkonomiOpen
  • European Commission publishes CBAM verification guidance for accreditors and verifiersEuropean Commission — CBAMOpen
  • EU publishes ten CBAM guidance documents for definitive period launch in 2026European Commission — CBAMOpen

FAQ

Questions viewers ask

Can a corporate carbon footprint be used for CBAM?

No. CBAM asks for embedded emissions of specific goods from a specific installation and production process. A corporate inventory has the wrong boundary and will be rejected by the declarant’s verifier.

What is the difference between ISO 14064 and ISO 14067?

ISO 14064-1 quantifies an organisation’s greenhouse gas emissions and removals over a reporting period. ISO 14067 quantifies the carbon footprint of a product across its life cycle. Different objects, different boundaries.