Introduction

The Carbon Border Adjustment Mechanism (CBAM), which was introduced by the European Union in 2023, is a mechanism developed to ensure fair competition in the import of carbon-intensive products. This regulation closely concerns not only producers in Europe but also producers in countries exporting to the EU such as Turkey.

In this context, it is of great importance for the enterprises to comply with the GHG Protocol and the standards published by TSE. Thus, both legal obligations will be fulfilled and sustainability goals will be contributed.

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CBAM (Carbon Regulation at the Border)

CBAM requires the reporting of embedded emissions in products imported into the EU from carbon-intensive sectors and the purchase of certificates by 2026. The sectors covered include iron and steel, cement, aluminium, fertiliser, hydrogen and electricity.

For companies exporting from Turkey to the EU, this regulation means both a reporting obligation and an increase in costs. For this reason, companies should already start carbon footprint calculation processes.

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GHG Protocol

The GHG Protocol is an internationally recognised methodology for businesses to measure, report and manage their greenhouse gas emissions. With its three comprehensive approaches (Scope 1 - direct emissions, Scope 2 - emissions from purchased energy, Scope 3 - indirect emissions from the value chain), it enables businesses to comprehensively assess all their emissions.

This protocol forms the basis for reporting under CBAM and also guides businesses in planning their sustainability strategies and providing transparency.

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TSE Standards

The ISO 14064-1 standard published by TSE in Turkey guides businesses in the preparation and reporting of corporate greenhouse gas inventory. ISO 50001 energy management systems standard contributes to the reduction of indirect emissions by increasing energy efficiency.

Complying with these standards not only facilitates compliance with international regulations such as CBAM, but also increases the competitiveness of businesses.

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Conclusion

When CBAM, GHG Protocol and TSE standards are evaluated together, it is seen that enterprises should place carbon management at the centre of their corporate strategies. This approach is inevitable both to ensure legal compliance and to build a sustainable future.

It is of critical importance for companies operating in export-oriented sectors to harmonise their reporting and certification processes with these standards.

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Bibliography

European Commission. (2023). Carbon Border Adjustment Mechanism (CBAM). Brussels.
GHG Protocol (2015). Corporate Accounting and Reporting Standard. Washington, DC.
TSE (2018). ISO 14064-1: 2018 Standard. Ankara.
TSE (2018). ISO 50001:2018 Standard. Ankara.