What happened
On 16 October 2026, GHG Protocol published a status update on the revision of the Scope 2 market-based method. It follows the July 2026 announcement of the consultation results.
According to the update, the process has moved as follows:
- April 2026: The Independent Standards Board (ISB) set the initial direction, and the Secretariat proposed two market-based methods. Method 1 includes hourly matching, deliverability and incrementality requirements. Method 2 is based on the existing requirements of the 2015 Scope 2 Guidance and lets companies keep their current procurement strategies.
- July 2026: A majority of Board members supported developing two methods with differentiated requirements and claims.
- September 2026: The Board proposed a direction of travel for the Technical Working Group to refine. Under it, companies may use Method 2 until a date still to be determined, but should use Method 1, and must disclose which method they applied. After that date, companies shall use Method 1 if data meeting the quality criteria is available.
This direction is not final. An in-person working group workshop in late October will develop proposals on deliverability, incrementality, feasibility and transition timing, which the Board will then review and approve. The revised Scope 2 content will go to a consolidated consultation in Q2 2027, together with Scopes 1, 2 and 3 and Actions and Market Instruments (AMI); the joint GHG Protocol and ISO Corporate Standard is planned for publication in Q4 2028.
The update also refers to the multi-statement framework proposed in the AMI workstream: electricity procurement not reported in the market-based inventory could be reported in a separate "GHG Impact Statement" or as key indicators.
Who is affected
Every company in Turkey that reports market-based Scope 2 using YEK-G (Turkey's renewable energy guarantee of origin certificates), international certificates or bilateral contracts. The transition date will matter most for companies whose renewable electricity claims rely on annual certificate matching, companies with SBTi targets, and those disclosing Scope 2 under CDP or the Turkish Sustainability Reporting Standards (TSRS). Exporters who want to prove low-carbon electricity use to European customers should also follow the process.
What companies should do
- Keep reporting under the 2015 Guidance for now; the new rules will be published in Q4 2028 at the earliest.
- Start collecting hourly consumption data at site level; it will be the first requirement for moving to Method 1.
- Document the production period, plant and region behind each certificate and contract.
- Put the Q2 2027 consultation in your calendar.
For the practical effects of hourly matching, see our article on the Scope 2 revision. Alalëa helps companies prepare their Scope 2 inventory for the new approach: carbon footprint.
Sources
Related developments
- 29 July 2026GHG Protocol: single corporate standard in 2028, Scope 2 proposal to be reviewed
- 28 July 2026TSRS 2 greenhouse gas disclosures updated: ISSB amendments reach Türkiye
- 19 March 2026SBTi FLAG Guidance 1.2 published: target and deforestation timelines change
- 30 January 2026GHG Protocol publishes Land Sector and Removals Standard