Corporate Climate Disclosure & GHG Reporting Program

Citadel EHS serves as the technical lead for a corporate climate disclosure and greenhouse gas (GHG) reporting program supporting a publicly traded aerospace and aviation company with more than 100 independently operated subsidiaries across the United States and international markets. The engagement began with a corporate- and subsidiary-level gap analysis to establish reporting boundaries, identify applicable GHG emission sources, assess existing data availability, and evaluate evolving climate disclosure requirements.

Citadel developed a standardized annual data collection program covering stationary and mobile combustion, refrigerants, specialty process gases, purchased electricity, and applicable Scope 3 categories. Recognizing the complexity of the client's diverse manufacturing and testing operations, Citadel developed client-specific emissions metrics and defensible calculation methodologies rather than relying solely on generic reporting templates. Where published emission factors were unavailable, methodologies were developed and documented using authoritative sources, including IPCC guidance and California Climate Registry protocols, and Citadel has directly supported the client in defending these methodologies during third-party assurance review.

Citadel also prepares the client's SB 261 climate-related financial risk reporting, structured around the TCFD framework, while supporting readiness for California's SB 253 GHG disclosure and increasing assurance requirements. To create a durable system of record, Citadel worked alongside the client's technical team and ESG software provider to integrate customized metrics, data collection protocols, and reporting workflows into a centralized ESG platform and train stakeholders on the new process. The result is a repeatable annual reporting program designed to provide consistent, traceable, and assurance-ready climate data across a complex global organization. The original engagement similarly identified SB 253, SB 261, CSRD/ESRS, the GHG Protocol, GRI, and TCFD among the regulatory requirements and reporting frameworks evaluated for the client's global operations.

Highlights:

• Technical lead for a global corporate climate disclosure program
• Supporting 100+ independently operated aerospace and aviation subsidiaries
• Scope 1, Scope 2, and applicable Scope 3 GHG emissions reporting
• Customized emission metrics and methodologies for specialized manufacturing and testing operations
• SB 253 GHG disclosure and third-party assurance readiness
• SB 261 climate-related financial risk reporting aligned with TCFD
• ESG data platform integration, reporting protocols, and stakeholder training
• Ongoing regulatory and assurance readiness support as climate disclosure requirements evolve
• Environmental, Social, and Governance (ESG), and carbon emissions reporting feasibility assessment for more than 125 subsidiaries
• Client Locations: Canada, Europe, India, Laos, Morocco, Singapore, Thailand, Turkey, United Kingdom, United States of America, and Vietnam