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CORSIA, CDP Climate, IFRS S2, and net-zero — the sustainability obligations reshaping aviation.

Aviation operates under sector-specific carbon regulation, investor-driven emissions scrutiny, and net-zero commitment pressure that few other industries face simultaneously. CORSIA — the Carbon Offsetting and Reduction Scheme for International Aviation — requires airlines to measure and offset international flight emissions above 2019 baseline levels. CDP Climate scoring demands granular emissions data, SAF tracking, and a credible transition plan. IFRS S2 requires climate risk to appear in core financial reporting for listed carriers. And net-zero by 2050 commitments — whether voluntary or regulatory — require a decarbonization pathway that starts with a defensible, independently verified baseline inventory.

Semtrio works with airlines, aerospace manufacturers, defence organizations, and aviation infrastructure companies to build the emissions data systems and disclosure frameworks that make aviation sustainability credible and investor-grade.

Trusted by Aviation Leaders

Turkish Airlines
Roketsan
Pegasus Airlines
TAI
Turkish Technic

Aviation sustainability is moving from voluntary commitment to mandatory measurement, disclosure, and financial obligation.

CORSIA Phase 1 (2024–2026) requires airlines operating international routes to surrender eligible carbon units equivalent to their emissions growth above the 2019–2020 baseline. The CORSIA calculation requires accurate, verified Scope 1 jet fuel combustion emissions data at route level — airlines that have not built the measurement infrastructure face both financial exposure and regulatory compliance risk when certificate purchase obligations are enforced. EU ETS has extended to cover intra-European aviation routes, adding a parallel carbon cost mechanism for carriers operating within Europe.

CDP Climate has become a primary investor signal for the aviation sector. Airlines and aerospace organizations with significant institutional investor bases face increasing expectation to disclose through CDP — with scoring that reflects emissions data quality, SAF integration, transition plan credibility, and governance alignment with climate standards. For listed carriers, IFRS S2 brings climate risk into the core financial report — requiring scenario analysis, physical and transition risk assessment, and financial quantification of climate exposure that goes well beyond what most aviation organizations currently produce. The combination of CORSIA, CDP, EU ETS, and IFRS S2 means that aviation organizations need a single, consistent emissions methodology that serves all four frameworks from one data source — not four separate workstreams producing conflicting numbers.

How we work with aviation organizations

Aviation sustainability obligations arrive simultaneously from sector-specific carbon regulation, investor disclosure, and net-zero commitments. Each service below addresses a specific pressure point.

Our Results

We authored the aviation sector's first Climate Transition Report — and built the emissions platform that powers it.

Aviation sector's first Climate Transition Report

Authored for Turkish Airlines — the first climate transition disclosure of its kind in the global aviation sector

CO₂mission platform

Carbon offsetting program developed in partnership with Turkish Airlines — connecting operational emissions data to passenger-level climate action at scale

100%

CDP clients improved score or preserved Global A List position

Across all supported disclosure cycles — including aviation sector clients

Aviation sustainability advisory requires deep sector knowledge — understanding how CORSIA methodology maps to CDP Climate scoring, how route-level fuel consumption data connects to Scope 3 Category 11 calculations, and how a net-zero transition plan is structured to meet both regulatory and investor credibility standards. Semtrio authored the aviation sector's first Climate Transition Report for Turkish Airlines — a landmark document that established the methodological benchmark for climate transition disclosure in the sector. That engagement also produced the CO₂mission platform in partnership with Turkish Airlines, enabling passengers to calculate and offset their flight emissions — connecting operational data infrastructure to public climate accountability at scale.

Our CDP advisory has delivered 100% score improvement or A List preservation across our entire portfolio — including aviation sector clients. We apply the same depth of emissions methodology and disclosure strategy to every engagement, whether it is a national carrier preparing for CORSIA, an aerospace manufacturer navigating IFRS S2, or a low-cost carrier approaching its first CDP disclosure.

Aviation sustainability starts with a defensible emissions baseline. We build it — and the disclosure framework around it.

Whether you're navigating CORSIA, preparing for CDP Climate, or building the emissions infrastructure that connects net-zero commitments to verifiable action — we're here to design the system.

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Other Industries

Sustainability pressures look different by sector — so does our approach. Explore how we work across industries.

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Finance & Banking

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Retail & Consumer

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Our Client Solution Team

Whether you're navigating a sector-specific obligation, evaluating cross-portfolio strategy, or looking for one advisory partner across multiple workstreams — start here. We'll route to the senior consultant whose sector expertise matches your context.

  • Yaren Ünal

    Yaren Ünal

    Senior Specialist,Client Solutions

    +90 (530) 264 34 50yarenunal@semtrio.com
  • Hamza Söylemez

    Hamza Söylemez

    Specialist,Client Solutions

    +90 (530) 264 38 43hamzasoylemez@semtrio.com
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Aviation sustainability starts here.

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