Scope 1
Direct operations
Emissions from sources owned or controlled by your organization.
- Stationary combustion
- Mobile combustion
- Refrigerants
- Process emissions
- Other direct sources
Carbon Accounting
Build a carbon inventoryyou can stand behind.
Carbon accounting is not just about calculating a number. It is about knowing where the data came from, how emissions were calculated, what assumptions were made and whether the result can withstand review.
Collect the data. Calculate the footprint. Understand its uncertainty. Keep the evidence. Be ready to report and verify.
Carbon record · Scope 2Controlled
Activity data12,482 kWhİzmir Plant · Jul 2026
Emission factor0.442TEİAŞ · kgCO₂e/kWh
Calculated emission5.52 tCO₂e
Meter invoice attachedEnd-to-end traceable
From activity data to carbon inventory
Carbon accounting starts long before the calculation.
Carbon data is distributed across departments, facilities, systems and people. Cleture structures those activities into one controlled and repeatable accounting process.
Energy bills
Fuel use
Purchased materials
Transportation
Business travel
Waste & files
Supplier data
01Activity dataThe operational record behind the emission
02ClassificationScope, category, facility and period
03CalculationActivity multiplied by the governed factor
04ControlEvidence, review and approval
05InventoryConsolidated corporate footprint
One continuous record from source data to reported emissions.
Scope 1, 2 & 3
See emissions across your entire organization.
Build one organizational GHG inventory across direct operations, purchased energy and the wider value chain.
Scope 2
Purchased energy
Indirect emissions from electricity, steam, heating and cooling, including relevant location- and market-based approaches.
- Electricity
- Steam
- Heating
- Cooling
- Location & market based
Scope 3
The wider value chain
Applicable upstream and downstream categories beyond your own operations.
- Purchased goods
- Transportation
- Business travel
- Waste
- Product use & other categories
One carbon inventory across all three scopes.
Calculate with transparency
Know what sits behind every tonne of CO₂e.
A carbon footprint should never be a black box. Keep the activity, factor, methodology, period and organizational context visible behind every result.
Activity data12,482 kWhElectricity · İzmir Plant
×
Emission factor0.442TEİAŞ · Jul 2026
=
CO₂e5.52 tCO₂eScope 2
Activity × factor × applicable conversion and GWP values
01
Govern the factor source
Maintain applicable sources and organization-specific factors where appropriate.
02
Keep methodology visible
Preserve the reporting context and method used by the calculation.
03
Trace the original activity
Move from the reported result back to the operational record that created it.
Methodology stays connected to the calculation.
Uncertainty & evidence
A carbon number should communicate more than its total.
Not every data point has the same certainty. Make data quality, assumptions and supporting evidence part of the carbon record instead of hiding them behind the final result.
Data quality
Know how confidently you know the number.
Smart meterPrimary measured data
High
Supplier invoiceDocumented activity data
Strong
Supplier statementThird-party information
Medium
Estimated activityAssumption applied
Improve
Identify where better information can materially improve the reliability of the inventory.
Evidence built in
Keep the proof behind the number.
Activity information
Invoice or meter record
Emission factor and method
Review and approval record
Traceable carbon result
10,000 tCO₂e is one piece of information. How confidently you know it is another.
From facility to group
See one footprint — or the organization behind it.
Preserve company and facility structure while consolidating emissions into a controlled group-level carbon inventory.
Facility-level detail. Group-level visibility.
01Group / HoldingConsolidated organizational boundary
1 group02CompaniesLegal entities and operations
4 companies03FacilitiesPlants, offices and sites
18 facilities04Emission sourcesActivities where emissions occur
246 sourcesConsolidated footprint42,850 tCO₂e
Reporting periodFY 2026
Control before reporting
Review the inventory before you stand behind it.
Move from working data to an approved reporting period with controls that preserve the complete story behind every number.
1CollectBring together activity data
2CalculateApply governed methods
3ReviewCheck data and evidence
4ResolveClose issues and gaps
5ApproveControl the reporting period
6ReportProduce structured outputs
Ready for verification
Answer the auditor's next question.
01Reported emission
02Calculation
03Emission factor
04Activity data
05Evidence
06Source
Preserve the story while the inventory is created instead of reconstructing it during verification.
Reporting
Use the governed record again.
Scope 1, 2 & 3
Companies & facilities
Emission categories
Reporting periods
Organizational boundaries
Consolidated structures
Generate outputs from the carbon record without rebuilding the calculation for every reporting requirement.
Build for verification from the beginning.
Recognized accounting principles
Use a methodology your stakeholders understand.
Standards should not only shape the final report. They should shape how boundaries, sources, activities, factors and controls are built into the inventory.
01
GHG ProtocolCorporate accounting across Scope 1, Scope 2 and applicable Scope 3 categories.
02
ISO 14064-1Organization-level quantification and reporting of greenhouse gas emissions and removals.
From estimate to confidence
Improve inventory quality over time.
01Estimated dataAssumptions and secondary information
02Activity dataInvoices and operational records
03Primary dataMeters, systems and suppliers
04Controlled dataEvidence, review and approval
05Verifiable inventoryTraceable calculations and records
One continuous carbon accounting process
From scattered data to a defensible inventory.
1CollectActivity data
2StructureScope and context
3CalculateFactors and methods
4AssessQuality and uncertainty
5EvidenceSupporting records
6ReviewControl and approve
7ConsolidateFacility to group
8ReportStructured outputs
9VerifyTrail behind numbers
Carbon accounting becomes a repeatable organizational capability.
Your carbon footprint is more than a number
Make every numberexplainable.
Know where emissions came from, how they were calculated, which evidence supports them and where uncertainty remains — from activity data to a carbon inventory you can defend.