GHG Protocol: single corporate standard in 2028, Scope 2 proposal to be reviewed

What happened

On 29 July 2026, GHG Protocol made two important announcements about its standard development process.

Consolidated corporate standard: Under the ISO partnership announced in September 2025, the Corporate Standard (2004), the Scope 2 Guidance (2015), the Scope 3 Standard (2011), the Actions and Market Instruments (AMI) workstream and ISO 14064-1 will be merged into a single, harmonised global corporate standard. It will be published in two parts, with supporting guidance. According to the new Standard Development Plan, the public consultation is planned for the second quarter of 2027 and publication for the last quarter of 2028. There is no separate timeline for Scope 3; it is handled within the consolidated standard.

Scope 2 consultation results: The consultation opened on 20 October 2025 and closed on 31 January 2026 received about 1,100 responses from 56 countries. Companies, industry associations and consultants made up 62 percent of respondents. According to the summary report:

• The hourly matching and deliverability proposals received low support, lowest among companies and industry associations.
• Many participants were concerned that the changes could reduce participation in the voluntary clean energy market; others argued that hourly and geographic matching is needed to support new clean energy investment.
• Measures exempting most organisations from hourly matching, and a legacy (grandfathering) clause for existing long-term contracts, received broad support.

The Independent Standards Board and the technical working group will review the draft and examine the option of offering more than one reporting approach. Revised Scope 2 content will go to consultation as part of the consolidated draft in 2027.

Who is affected

All Turkish companies that prepare their greenhouse gas inventory under the GHG Protocol or ISO 14064-1. The timeline shows the new rules will be published at the end of 2028 at the earliest, so current TSRS (Turkish Sustainability Reporting Standards), CDP and SBTi reporting will continue under today's standards for some time. For companies reporting market-based Scope 2 with YEK-G (Türkiye's renewable energy guarantee of origin system) or international certificates, it is now less certain that hourly matching will become mandatory as proposed, but temporal and geographic matching remains on the agenda.

What companies should do

• Put the Q2 2027 consultation in your calendar; the consolidated draft may bring changes to boundaries, Scope 3 and market instruments.
• Keep building your hourly consumption data infrastructure for decision support, whatever the final rule.
• Document the source, period and region of the certificates you use for your Scope 2 claims.

Alalëa helps companies prepare their inventories for changing standards: carbon footprint.