When an EU customer adds a “carbon emissions per product” line to its supplier form, or when you export a product covered by the Carbon Border Adjustment Mechanism (CBAM), the first question is the same: how much do you emit? You cannot answer that with a guess — you answer it with a calculation. That is exactly what a carbon footprint assessment does: it converts the greenhouse gases your operation releases over a year into one common unit, carbon dioxide equivalent (CO₂e).
It looks complex at first, but once the logic clicks, the work becomes collecting the right data from the right place. This guide explains what a carbon footprint measures, what the three scopes mean, and where a manufacturing SME should begin.
What does a carbon footprint actually measure?
A corporate carbon footprint is the sum of greenhouse gas emissions arising from a company’s activities. Not just carbon dioxide — methane, nitrous oxide and other gases are converted, by their global warming potential, into a single common unit: CO₂ equivalent (CO₂e). That makes different gases comparable in one number.
There are two common levels: the corporate footprint (the whole company’s annual total) and the product footprint (the emissions from making one specific product). Mechanisms like CBAM ask for “embedded emissions” at the product level; sustainability reports usually work at the corporate level. What you need is decided by who is asking you for the data.
Scope 1, 2 and 3: three rings of emissions
The Greenhouse Gas Protocol (GHG Protocol) splits emissions into three scopes. The split clarifies who is responsible for which emission and prevents double counting.
- Scope 1 — Direct emissions. Sources you directly control: natural gas and coal burned on site, your vehicle fleet, chemical reactions in the production process. In short, fuel that actually combusts on your premises.
- Scope 2 — Indirect emissions from purchased energy. Emissions created while generating the electricity, steam or heat you buy. Electricity does not “burn” at your plant, but the power station that produces it emits — and that is attributed to you.
- Scope 3 — Indirect emissions across the value chain. The widest and often the largest ring: purchased raw materials, your suppliers’ production, product logistics, business travel, waste, and the use of your product by the customer.
For most manufacturers the hardest part is Scope 3, because the data sits outside your walls. The good news: most companies start with Scope 1 and 2, get those solid, then expand Scope 3 gradually.
The core logic: activity data × emission factor
Every calculation that looks complicated rests on one formula behind the scenes:
Emissions = Activity data × Emission factor
Activity data is a measurable quantity: cubic metres of natural gas consumed, kilowatt-hours of electricity drawn, litres of fuel your fleet burns. The emission factor is a coefficient, taken from recognised sources, that tells you how much greenhouse gas each unit of that activity releases.
For electricity, for example, the country’s grid emission factor is used. For Türkiye this factor is published and updated periodically by the competent authorities; you should always use the most recent official value. There are accepted factor databases for fuels, refrigerant gases and other sources too. The accuracy of the number depends on both the activity data and the chosen factor — so clean, traceable data sits at the heart of the work.
Standards: GHG Protocol and ISO 14064
Two frameworks make the calculation reliable and comparable:
- GHG Protocol: the source of the Scope 1-2-3 split and the most widely used accounting standard in the world. It defines what to count and how.
- ISO 14064: the international standard for preparing, reporting and verifying a greenhouse gas inventory. It is the framework used when an organisation needs an independent body to verify its inventory.
Since CBAM’s definitive period began on 1 January 2026, verifiable emissions data is no longer optional for producers exporting iron and steel, aluminium, cement, fertilisers, electricity or hydrogen to the EU. Large EU customers also request the same data from their suppliers for their CSRD reports. Both pressures lead to the same place: a measurable, sourced inventory.
A practical roadmap for SMEs
For a manufacturer who has never started, a reasonable sequence looks like this:
- Draw your boundaries. Which sites, which year, which scopes are included? Starting with Scope 1 and 2 is the right call for most companies.
- Find the data sources. Natural gas and electricity bills, fuel purchase records, production volumes. Most of the data is already with you — scattered across spreadsheets and invoice folders.
- Collect activity data continuously. Instead of a one-off compilation, capturing data at the source with meters, sensors and machine-to-machine (M2M) communication improves both accuracy and repeatability.
- Apply the factors and calculate. Use current, official emission factors; note the source of every line item.
- Prepare for verification. On the basis of ISO 14064, keep the documents behind the numbers traceable. When a verifier or an EU customer asks “where does this figure come from?”, have the answer ready.
Moving data from a one-off report to a living system
Many companies produce their first carbon footprint in a single spreadsheet prepared by a consultant. That is fine for a start — but a year later everything begins again, because the data was never kept systematically.
The real gain is in tying measurement to the company’s day-to-day data. When production and energy data are gathered on a digital transition backbone of ERP and process automation (RPA), the carbon calculation stops being a project you rebuild each period and becomes a report you generate at the press of a button. That is the practical meaning of running green transition and digitalisation together: the data you measure both runs your business and produces your compliance document.
How İkiz Eksen approaches this
İkiz Eksen works precisely along this chain: it measures field energy and production data, moves it to a single source of truth on the digital side, and builds the CBAM/CSRD-ready report on the green side within the GHG Protocol and ISO 14064 frameworks. Steps such as accredited verification and hardware installation are carried out with specialist solution partners — who provides what is clear from the start.
We can clarify together where, and with which data, you should begin calculating your footprint. Explore our solutions or get in touch — let’s talk about your situation. We deliver projects end to end across Türkiye.
Frequently Asked Questions
What is the difference between a corporate and a product carbon footprint?
A corporate footprint measures the company’s total annual emissions; a product footprint calculates the emissions from making one specific product. Mechanisms like CBAM ask for “embedded emissions” at the product level, while sustainability reports usually work at the corporate level.
Do I have to calculate Scope 3?
At the start, most companies begin with Scope 1 and 2, because that data is under your control. Scope 3 is harder because it covers the value chain; however, large EU customers and some reporting frameworks increasingly ask for it too. Building a solid 1-2 base and expanding into 3 gradually is a practical path.
Which standard should I use?
The common approach is to base what you count on the GHG Protocol and base inventory preparation and verification on ISO 14064. When independent verification is required, ISO 14064 is the reference.
Can I trust the emission factor values?
Factors are updated periodically; in particular, the country’s grid electricity emission factor should always be taken from the most recent official value. This article is for information purposes — before you start calculating, confirm the current factors and obligations with the competent authorities or a specialist.
Do I have to recalculate the footprint from scratch every year?
If the data is not kept systematically, yes — you start over each period. When you continuously collect production and energy data on an ERP/automation backbone, the calculation becomes repeatable and reporting turns from a project into a routine output.