INDUSTRIES
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ContactHolding companies and corporate groups face a version of sustainability complexity that no single-entity framework was designed to solve. Subsidiary companies operate in different sectors, face different regulatory obligations, and produce data in different systems. CDP disclosure may be required at group level — driven by investor expectations across the portfolio. CSRD may apply to a European operating company. Consolidated GHG reporting is required at the group level — across a portfolio of entities with different emission profiles, different ERP systems, and different data maturity levels.
The organizations that manage this most effectively are those that establish a group-level sustainability architecture from the top down — defining the consolidation methodology, the data governance structure, and the disclosure framework before individual subsidiaries begin building in isolation. That is the work Semtrio is built for.
Trusted by Holding & Group Leaders
Consolidated GHG accounting for a holding company requires more than aggregating subsidiary emissions. Group consolidation methodology — operational control, financial control, or equity share — must be selected, justified, and applied consistently across entities in different jurisdictions, sectors, and ownership structures. Subsidiaries in CBAM-covered sectors require embedded carbon calculations. EU-operating subsidiaries may be in CSRD scope independently of the group. And the group-level sustainability disclosure must reflect all of this coherently to investors, regulators, and ratings agencies — without the inconsistencies that arise when each entity builds its own reporting system separately.
IFRS S2 is increasingly requiring holding companies with listed parent entities to disclose climate-related financial risks at the group level — covering the combined physical and transition risk exposure across the entire portfolio of subsidiaries. SBTi target setting for holding companies requires a portfolio-level approach: understanding the emissions profile across subsidiaries, identifying where decarbonization potential is greatest, and setting targets that are both ambitious and operationally credible across a diverse group structure. CDP assessments at group level are increasingly driven by investor expectations — institutional shareholders in diversified holding companies are requesting CDP disclosure as a portfolio-level governance signal, not just a single-entity climate metric. EcoVadis evaluations increasingly cover holding company structures — requiring the group to demonstrate that sustainability governance extends across its portfolio, not just at the centre.
Holding company sustainability obligations arrive at both the group and subsidiary level — often under different frameworks at once. Each service below addresses a specific pressure point.
Group-level GHG consolidation across multiple entities, sectors, and reporting boundaries — methodology selected and applied consistently at holding company level, with the data governance structure that makes multi-entity emissions management scalable and audit-ready.
Learn moreCDP Climate disclosure support for corporate groups where institutional investors require portfolio-level environmental transparency — from group-level emissions data architecture through to questionnaire strategy, scoring improvement, and year-on-year performance tracking.
Learn moreCSRD scoping and readiness for holding companies with EU-linked subsidiaries — including portfolio-level double materiality assessment and ESRS-aligned disclosure design that covers the group structure coherently.
Learn moreGroup-level sustainability reports that consolidate subsidiary performance into a single investor-grade disclosure — aligned with GRI Standards and structured to reflect the complexity of a diversified holding company portfolio.
Learn morePortfolio-level double materiality across a holding company's subsidiary base — identifying material sustainability topics from both impact and financial risk perspectives across diverse sector and geographic exposure.
Learn moreGroup board-level briefings on sustainability regulatory timelines, IFRS S2 obligations, SBTi portfolio target-setting, and the governance accountability that institutional investors and regulators now expect from holding company boards with diverse sector oversight.
Learn moreWe have delivered 50 consolidated GHG accounting projects for major corporate groups — across manufacturing, energy, finance, and consumer sectors.
50
Consolidated GHG Accounting projects delivered
For Turkey's largest corporate groups — across multi-sector, multi-entity group structures
10+
Sectors served across Semtrio's portfolio
Manufacturing, energy, finance, retail, aviation, construction materials, telecoms — all within single group engagements
Multi-entity sustainability advisory requires a capability that most specialist firms do not have — the ability to hold the full regulatory picture across different sectors simultaneously, and design a consolidation architecture that serves all of them from a single group-level data structure. Semtrio has delivered Consolidated GHG Accounting projects for fifty of Turkey's largest corporate groups — organizations with subsidiaries spanning manufacturing, energy, finance, retail, and aviation within a single group structure. That cross-sector depth is what makes the methodology transferable: the steel subsidiary, the energy arm, and the retail portfolio can all be served by the same team applying the same methodological consistency.
Our delivery across 10+ sectors means that when a holding company's portfolio spans industries, we do not need to learn the regulatory landscape of each subsidiary from scratch. We already know it — because we are already advising individual companies within those sectors on the same frameworks.
Whether you're consolidating GHG data across subsidiaries, scoping CSRD and CDP obligations across a diversified portfolio, or building the group-level framework that ties it together — we're here.
Sustainability pressures look different by sector — so does our approach. Explore how we work across industries.
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
Senior Specialist,Client Solutions
Hamza Söylemez
Specialist,Client Solutions
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