Why is this important?

Climate change is one of the greatest challenges our society currently faces. There are ambitious international and national goals for reducing greenhouse gas emissions. The target recommended by the Intergovernmental Panel on Climate Change (IPCC) of limiting global temperature rise to 2° Celsius above pre-industrial levels was recently corrected to 1.5°C. Turkey has set itself the goal of reducing greenhouse gas emissions by at least 20% by 2020 in comparison to 1990 and is setting its sights on achieving nearly full greenhouse gas neutrality by the middle of the century. These goals can only be achieved if companies assume responsibility for their emissions and drastically reduce them. The goals of limiting global warming and the associated emission reductions serve to protect us as the impact of climate change is also resulting in greater risks in Turkey (e.g. periods of drought or flooding).

What do the terms mean?

The GHG Protocol was drafted by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD). Many companies already comply with it and almost all industry-specific standards are derived from it. The GHG Protocol calls for disclosure of direct emissions, such as those caused by machinery in the production process or due to business trips (Scope 1), and ideally also the emissions caused as a consequence of using electricity or caused by suppliers (Scopes 2 and 3).

What needs to be borne in mind?

Greenhouse gas emissions (in particular, carbon dioxide) can be reduced by decreasing the amount of energy consumed. Emissions can also be reduced by making use of renewable energy sources (see criterion 12). Therefore, report on your company’s goals and results regarding both lowering its energy consumption and transitioning to renewable energy.

Please also bear in mind that ’benchmark‘ is aimed at making your calculations comprehensible by means of comparison, i.e. the reference year, the scope of application (e.g. your company including any subsidiaries, or only specific sites), emission factors or the regime used (e.g. Carbon Disclosure Project, GHG Protocol, the VfU’s environmental performance indicators for financial institutions, etc.).


Identify the key emission sources and outline the greatest challenges your company faces in relation to climate-relevant emissions.


Report on your climate-relevant emission goals and the planned goal achievement time frames and on your use of renewable energies.


Report on your strategies and concrete measures for reducing climate-relevant emissions and for using renewable energies.


State whether previous goals were achieved and, if so, to what extent, and disclose any goals which were not achieved and why.


State which benchmarks you use for your calculations, in particular the reference year in the case of reduction calculations, the parts of the company to which your calculations apply, emission factors and the regime used (e.g. Carbon Disclosure Project, GHG Protocol, the VfU’s environmental performance indicators for financial institutions, etc.).