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Sustainable Aviation Fuel Certiﬁcate

(SAFc) Emissions Accounting

and Reporting Guidelines

WHITE PAPER

OCTOBER 2022

In collaboration with RMI

and PwC Netherlands

Contents

Foreword

Preface

Executive summary

Introduction

1 Key SAF accounting and reporting concepts

2 Persona: SAF supplier

3 Persona: Airlines

4 Persona: Corporate traveller

5 Persona: Private aircraft

6 Persona: Freight

Key recommendations and next steps

Appendix 1: Sample calculations

Appendix 2: Normative references

Contributors

Endnotes

Images: Unsplash, Getty Images

reserved. No part of this publication may

be reproduced or transmitted in any form

or by any means, including photocopying

and recording, or by any information

storage and retrieval system.

Disclaimer

This document is published by the

World Economic Forum as a contribution

to a project, insight area or interaction.

The ﬁndings, interpretations and

conclusions expressed herein are a result

of a collaborative process facilitated and

endorsed by the World Economic Forum

but whose results do not necessarily

represent the views of the World Economic

Forum, nor the entirety of its Members,

Partners or other stakeholders.

Sustainable Aviation Fuel Certiﬁcate (SAFc) Emissions Accounting and Reporting Guidelines 2

Foreword

Sustainable aviation fuel (SAF) is steadily making

its way into the public consciousness of climate

solutions. Some of the most inﬂuential companies

and institutions globally have committed to

procuring and using SAF at an ever-increasing scale

over the past year. This is great news, as SAF is

recognized as a critical lever toward making net-

zero aviation a reality. From policy advancements,

agreement on a long-term aspirational goal for

international civil aviation and signiﬁcant offtake

announcements from major airlines, fuel producers

and corporate customers, the momentum for

scaling up SAF has only grown.

While these achievements are commendable and

historic, more work is needed to support the rapid roll-

out of SAF that will be required to keep the sector on

track to reach net-zero aviation. The current project

pipelines for SAF production are insufﬁcient and need

to be scaled up by a factor of roughly six to achieve

needed SAF production levels of 40-50 megatonnes

(Mt) by 2030. This will require the development of

hundreds of new fuel production plants, each taking

several years for design and construction. Simply put,

the clock is ticking, and we must continue to increase

our efforts to scale up SAF supply.

The role of aviation customers has never been

more important to help establish a thriving SAF

market. Corporates and private customers can

create a strong, long-term demand signal for the

certiﬁed emissions reductions from SAF through

SAF certiﬁcates (SAFc). While major global brands

have continued to show true ambition by investing

in early SAFc pilot transactions, harnessing the full

demand of corporate aviation customers will require

the establishment of a standardized, industry-

backed book and claim approach for accounting

and reporting the carbon beneﬁts of SAFc towards

voluntary climate targets.

Clear and standardized accounting and reporting

guidance is vital to unlocking signiﬁcant, long-term

investment from corporate aviation consumers for

the environmental attributes of SAF – while also

ensuring environmental integrity and avoiding the

potential negative outcomes, like double counting.

Book and claim – and clear associated accounting

and reporting guidance – is critical for airlines

and other air transport providers without physical

access to SAF supply today. It can also help limit

supply chain inefﬁciencies in shipping fuel around

the world, which add to SAF’s life cycle emissions.

This publication of the Sustainable Aviation Fuel

Certiﬁcate (SAFc) Emissions Accounting and

Reporting Guidelines marks a critical step in

developing a standardized accounting and reporting

approach, proposing a consistent and transparent

book and claim methodology to account for the

carbon beneﬁts of SAF and SAFc across the value

chain. These guidelines are intended to remove

uncertainty in the market and further understanding

and alignment. Over the next year the Clean Skies

for Tomorrow community will be working together to

test these guidelines to support adoption across the

entire value chain, including with standard setters

such as Greenhouse Gas Protocol (GHGP) and the

Science Based Targets initiative (SBTi).

Karin Meijer

Partner, ESG Services, PwC

Bryan Fisher

Managing Director,

Climate Aligned Industries, RMI

Lauren Uppink Calderwood

Head, Aviation, Travel and Tourism,

World Economic Forum

Sustainable Aviation Fuel Certiﬁcate (SAFc)

Emissions Accounting and Reporting Guidelines

October 2022

Sustainable Aviation Fuel Certiﬁcate (SAFc) Emissions Accounting and Reporting Guidelines 3

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SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelinesWHITEPAPEROCTOBER2022IncollaborationwithRMIandPwCNetherlandsContentsForewordPrefaceExecutivesummaryIntroduction1KeySAFaccountingandreportingconcepts2Persona:SAFsupplier3Persona:Airlines4Persona:Corporatetraveller5Persona:Privateaircraft6Persona:FreightKeyrecommendationsandnextstepsAppendix1:SamplecalculationsAppendix2:NormativereferencesContributorsEndnotes34681419222529323738434547Images:Unsplash,GettyImages©2022WorldEconomicForum.Allrightsreserved.Nopartofthispublicationmaybereproducedortransmittedinanyformorbyanymeans,includingphotocopyingandrecording,orbyanyinformationstorageandretrievalsystem.DisclaimerThisdocumentispublishedbytheWorldEconomicForumasacontributiontoaproject,insightareaorinteraction.Thefindings,interpretationsandconclusionsexpressedhereinarearesultofacollaborativeprocessfacilitatedandendorsedbytheWorldEconomicForumbutwhoseresultsdonotnecessarilyrepresenttheviewsoftheWorldEconomicForum,northeentiretyofitsMembers,Partnersorotherstakeholders.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines2ForewordSustainableaviationfuel(SAF)issteadilymakingitswayintothepublicconsciousnessofclimatesolutions.SomeofthemostinfluentialcompaniesandinstitutionsgloballyhavecommittedtoprocuringandusingSAFatanever-increasingscaleoverthepastyear.Thisisgreatnews,asSAFisrecognizedasacriticallevertowardmakingnet-zeroaviationareality.Frompolicyadvancements,agreementonalong-termaspirationalgoalforinternationalcivilaviationandsignificantofftakeannouncementsfrommajorairlines,fuelproducersandcorporatecustomers,themomentumforscalingupSAFhasonlygrown.Whiletheseachievementsarecommendableandhistoric,moreworkisneededtosupporttherapidroll-outofSAFthatwillberequiredtokeepthesectorontracktoreachnet-zeroaviation.ThecurrentprojectpipelinesforSAFproductionareinsufficientandneedtobescaledupbyafactorofroughlysixtoachieveneededSAFproductionlevelsof40-50megatonnes(Mt)by2030.Thiswillrequirethedevelopmentofhundredsofnewfuelproductionplants,eachtakingseveralyearsfordesignandconstruction.Simplyput,theclockisticking,andwemustcontinuetoincreaseoureffortstoscaleupSAFsupply.TheroleofaviationcustomershasneverbeenmoreimportanttohelpestablishathrivingSAFmarket.Corporatesandprivatecustomerscancreateastrong,long-termdemandsignalforthecertifiedemissionsreductionsfromSAFthroughSAFcertificates(SAFc).WhilemajorglobalbrandshavecontinuedtoshowtrueambitionbyinvestinginearlySAFcpilottransactions,harnessingthefulldemandofcorporateaviationcustomerswillrequiretheestablishmentofastandardized,industry-backedbookandclaimapproachforaccountingandreportingthecarbonbenefitsofSAFctowardsvoluntaryclimatetargets.Clearandstandardizedaccountingandreportingguidanceisvitaltounlockingsignificant,long-terminvestmentfromcorporateaviationconsumersfortheenvironmentalattributesofSAF–whilealsoensuringenvironmentalintegrityandavoidingthepotentialnegativeoutcomes,likedoublecounting.Bookandclaim–andclearassociatedaccountingandreportingguidance–iscriticalforairlinesandotherairtransportproviderswithoutphysicalaccesstoSAFsupplytoday.Itcanalsohelplimitsupplychaininefficienciesinshippingfuelaroundtheworld,whichaddtoSAF’slifecycleemissions.ThispublicationoftheSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelinesmarksacriticalstepindevelopingastandardizedaccountingandreportingapproach,proposingaconsistentandtransparentbookandclaimmethodologytoaccountforthecarbonbenefitsofSAFandSAFcacrossthevaluechain.Theseguidelinesareintendedtoremoveuncertaintyinthemarketandfurtherunderstandingandalignment.OverthenextyeartheCleanSkiesforTomorrowcommunitywillbeworkingtogethertotesttheseguidelinestosupportadoptionacrosstheentirevaluechain,includingwithstandardsetterssuchasGreenhouseGasProtocol(GHGP)andtheScienceBasedTargetsinitiative(SBTi).KarinMeijerPartner,ESGServices,PwCBryanFisherManagingDirector,ClimateAlignedIndustries,RMILaurenUppinkCalderwoodHead,Aviation,TravelandTourism,WorldEconomicForumSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelinesOctober2022SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines3PrefaceThescaleupofSAFgloballycanbefacilitatedbyacomprehensiveaccountingandreportingframework.CST’s“demandsignal”workstreamaimstoscaletheuseofSAFthroughaSAFcsystemthatcanmobilizecorporatedemandtocontributetotheSAFpricepremiuminexchangeforemissionsandbroaderenvironmentalclaims.AboutCSTandSAFcertificatesTheCleanSkiesforTomorrowcoalition(CST)wasinitiatedattheWorldEconomicForumannualmeetinginDavosinJanuary2019.Thecoalitionprovidesacrucialplatformforindustryleadersandcivilsocietytoalignonandimplementatransitionpathwaytonet-zeroaviationby2050.CSTservesastheaviationsectorpillarintheMissionPossiblePartnership,aninternationalcoalitionworkingtodecarbonizeharder-to-abateheavyindustryandtransportsectors.Thoughsustainableaviationfuel(SAF)isrecognizedasthemostviablein-sectordecarbonizationapproachtoday,itisapproximatelytwotofivetimes1thepriceofconventionaljetfuelandrepresentslessthan0.1%ofjetfueldemand.2Itsadoptionsuffersfroma“chicken-and-egg”challenge,wherebySAFproducersandconsumersareunableorunwillingtobeartheinitialcostofscalingglobalproduction.CST’s“demandsignal”workstreamaimstoscaletheuseofSAFthroughaSAFcertificates(SAFc)systemthatcanmobilizecorporatedemandtocontributetotheSAFpricepremiuminexchangeforemissionsandbroaderenvironmentalclaims.IndividualcompanyeffortstoscaleSAFusesuchasSkyNRG’sBoardNow,UnitedAirlines’Eco-SkiesAlliance,KLM’sCorporateSAFProgramme,andFlyGreenFund,alreadyexistandhavesetavaluableprecedentforthismechanism.However,auniversalsystemthatequipstheaviationsectorwithclearguidancetoclaimenvironmentalbenefitsisneeded.Inordertosupporttheseclaims,thesystemalsorequiresmarketinfrastructuretotracktheuseofSAFcandlendcredibilitytothisnewmechanism.CST’sreport,PoweringSustainableAviationThroughCustomerDemand,providesmoreinformationontheSAFcconcept,itsfunctionalityandapreliminaryframeworkforSAFcemissionsclaimsaccountingandreporting.Theseguidelinesbuildfromthisinitialwork.SincethestartoftheCSTinitiative,thedemandsignalgrouphas:–Convenedabroadcoalitionofover50leadingentitiesfromacrosstheaviationindustry(airlines,airports,fuelproviders,manufacturers,corporateflightbuyers)committedtothevisionofnet-zeroemissionsinaviation.–BroughtevidencethatsomecorporatetravellersandairfreightcustomersarewillingtopayapremiumforSAF,confirmingthatdemandcoulddrivetheinitialdeploymentofSAFatscale.–DevelopedaviableframeworkforSAFcthatiscompatiblewithandworkingtowardsrecognitionasamitigationmeasurewithinvoluntarycarbonreportingprogrammesthroughtheGreenhouseGasProtocol(GHGP)andtheScienceBasedTargetsinitiative(SBTi).–InfluencedtransactionsthathaveusedtheSAFcapproachtostructuretheirprocurement–includingPwC,Microsoft,DeloitteandDeutschePostDHLinpartnershipwithAlaskaAirlines,UnitedAirlines,AmericanAirlinesandDeltaAirLines.SAFcwillrequirerobustmarketinfrastructuretoscale,thedevelopmentofwhichisthefocusofCST,theSustainableAviationBuyersAlliance(SABA)andtheRoundtableonSustainableBiomaterials(RSB)effortsin2022.Thisinfrastructureincludes:–TheSAFcrulebook,whichincludesdetailedspecificationsonhowSAFccanbeissued,transferredandretiredinanindependentlygovernedregistry.–TheSAFcregistry,anITsystemthatwillstreamline,verifyandmaketransparenttheissuance,transferandretirementofcertificates.–GuidancetosupportusersofSAFandSAFcintheiremissionsaccountingandreporting(thisdocument).CST,SABAandSkyNRGarealsoactivelyworkingtotestthisSAFcmarketinfrastructureinpilottransactions,whichwillgenerateadditionalinsightstorefinethesystem.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines4Theseguidelinesofferdetailedstep-by-stepinstructionsincludingrecommendedaccountingcalculationmethodsandreportingprocedures.HowtousetheseguidelinesTheproposedSAFandSAFcaccountingandreportingguidelinesaredesignedtoguidepractitionersincludinggreenhousegasinventoryspecialists,auditors,fuelsuppliers,airtransportproviders,andcorporatebuyersofSAFandSAFc.Theseguidelinesofferdetailedstep-by-stepinstructionsincludingrecommendedaccountingcalculationmethodsandreportingprocedures,intheabsenceofformalglobalstandards.Specifically,thisdocumentaimstoprovidefivekey“personas”includingSAFsuppliers,airlines,corporatetravellers,privateaircraftownersandoperatorsandfreightoperators(carriers,freightforwardersandshippers)with:–Guidelinesforemissionscalculationstobeusedindesigningandpreparingagreenhousegasemissionsinventory.–GuidelinesforpubliclyreportinggreenhousegasemissionsandreductionsassociatedwithSAFandSAFc.TheseguidelinesaredevelopedtoensurethateachuserofSAFandSAFcisassignedaccurateandproportionateemissionsandreductions.Intheseguidelines,theterm“should”isusedtodescriberecommendationsforrelevantstakeholderstoprepareandreportagreenhousegasinventory.Theserecommendationsareintendedtoimprovethecompleteness,relevance,transparency,consistencyandaccuracyofexistingaccountingandreportingstandardsforSAFandSAFc.StandardsonGHGemissionsaccountingalreadyexistandguideaccountingandreportingtoday.TheseproposedSAFandSAFcaccountingandreportingguidelines,asmuchaspossible,useguidancefromprevalentstandardsandframeworkstoensurecompatibilitywithcurrentbestpractices(seeAppendix1forfurtherdetails).Inparticular,theseguidelinessubstantiallymakeuseofGHGPstandards,3theSBTiaviationsectortargetsettingguidance,theICAOCORSIAmethodology,thedraftRSBBookandClaimManual,theSmartFreightCentre’saccountingguidanceforabookandclaimframework,andtheGlobalLogisticsEmissionsCouncil(GLEC)framework4(seeAppendix2forfurtherdetails).However,asSAFcisanovelaccountingandreportingtool,minormodificationstoexistingaccountingapproachesareproposedthatdeviatefromcurrentpracticesinordertoaccuratelyandconsistentlyreflectitsdistinctcharacteristics.Ultimately,itishopedthattheseproposedguidelinescanfacilitatetheincorporationofSAFcintothebroadercorporateemissionsaccountingandreportingguidanceandstandardsincludingtheGHGPandtheSBTi.Importantly,theseproposedguidelinesapplyexclusivelytovoluntaryuseandreportingofSAFandSAFc.TheyarenotapplicableforSAFusedtowardscomplianceframeworkssuchasSAFblendingmandates.Complianceusecaseswillrequiredistinctaccountingandreportingprinciplesandprotocols,whichshouldbethesubjectoffurtheranalysis.Toallowforflexibility,broaderuseandconsistencywithotherupcomingstandards,theseguidelineswilllikelyberevisitedinthefuture,inviewoftheexperienceandknowledgeofSAFandSAFcusage.TheseguidelinesdonotcomprehensivelydetailtheperformancecriteriaforSAFc,nordotheyfullydetailthefunctionofaSAFcregistry.Toaddressthis,SABAandtheRSB,incollaborationwithCST,areworkinginparalleltodevelopdetailedspecificationsforabookandclaimregistryforSAFc.TheregistryisanITsystemthatwillrecordallissuedandretiredcertificatesandpreventdoubleclaimingofenvironmentalattributesacrossthevaluechain.Thus,theproposedSAFandSAFcaccountingandreportingguidelinesareintendedtobeusedaspracticalclaimsguidancethatbuildsonthecomprehensiveframeworkbeingdevelopedbyRSB,SABAandCST.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines5ExecutivesummaryDecarbonizingaviationisdifficultbutcritical.Whileelectricandhydrogen-fuelledaircraftarepromising,thesetechnologies,withthepotentialtodecarbonizeflightsentirely,maynotbecommerciallyviableuntilwellintothe2030sandareunlikelytofullyservelong-haulflights.Drop-insustainableaviationfuel(SAF)isalreadycommerciallyavailableandthereforeplaysacriticalroleindecarbonizingaviationtodayandinthelongerterm.However,SAFcompriseslessthan0.1%oftotaljetfueldemandtodayandissignificantlymoreexpensivethanconventionaljetfuel.Withtheaimtosupportitsbroaderadoption,CleanSkiesforTomorrow(CST)issupportingindustry-wideeffortstocatalysedemandforadditionalsupplyofSAF.Withitspartners,CSThasdevelopedamarket-basedmechanismthatcanenablemoreactorstocontribute,thusdrawingdownthispricepremium,andadvancingtheSAFmarket.SAFcertificatesThismarketmechanismiscalledaSAFcertificate(SAFc),whichwillfunctionsimilarlytoanenergyattributecertificate(EAC),representingtheenvironmentalattributesofametrictonneofneat,i.e.unblended,SAF.Thereissignificantdemandfromcorporateaviationcustomers–bothintheirbusinesstravelandfreight–fortangiblesolutionstotackletheirsupplychainorscope3emissions.SAFccanharnessthisdemandtofacilitatefasterscalingofSAFproductionandenablemoreactorstostartdecarbonizingtheirvaluechainsintangibleways.ThismarketmechanismcanequipconsumerswithatooltosendameaningfuldemandsignaltothenascentSAFmarket.ThankstotheRoundtableonSustainableBiomaterials(RSB)andtheInternationalSustainabilityandCarbonCertification(ISCC),arobustmassbalancecertificationsystemalreadyexists.Inadditiontotracingtheflowoffuelsthroughthevaluechain,itverifiesfacility-levelclaimsaboutsustainabilitytocomplianceandvoluntaryschemes.Buildingfromthis,CSTanditspartnersarecollectivelydevelopingabookandclaimsystem–amechanismthatenablesthoseenvironmentalattributestodecouplefromthephysicalfuelvolume.Thisinvolvesdevelopingmarketinfrastructuretodescribeandcodifythismechanism:rulesforhowSAFccanwork,anindependentlygovernedregistrythatcontrolsissuance,transfer,andretirementofcertificates,andaccountingguidanceforhowSAFccanbeclaimed.BringingSAFctolifeisacollectiveandongoingendeavour.ThecollectiveworkofCST,theSustainableAviationBuyersAlliance(SABA),theRSB,theSmartFreightCentre(SFC)andmanyotherpartnersinindustryhasprogressedthebroaderframeworkthisfar.ThiscollaborativeeffortcontinuestobuildauniversalmarketinfrastructurethatcanunlockkeybarrierstoSAFatscale.WhyaccountingmattersStandardizedSAFcaccountingguidancehasthepotentialtode-risktheSAFcmarket.Inordertoscale,themarketneedsconsistentclarityon:1.HowSAFandSAFccanbeaccuratelyaccountedfor(i.e.whocanclaimwhat).Firstandforemost,itiscriticalthattheenvironmentalattributesofSAFareaccountedforcorrectly.AswithEACs,itisimportanttoensurethateachuserofSAFandSAFcaccuratelyaccountsforandreportsemissionsandreductions.2.HowSAFandSAFccanbereportedtowardsclimatetargets.AhandfulofleadingcompanieshavealreadyworkedwithairlinestosupportSAFpurchasesinreturnfortheenvironmentalattributes,ineffectpilotingtheSAFcconcept.TheseearlypilotshavesetanimportantprecedentforhowSAFccanwork.Yet,thereisnotyetanacceptedpracticeforcorporatecustomerstoreporttheseenvironmentalattributesintheirclimatedisclosuresortodemonstratetheircontributiontomeetingcorporategoalsunderframeworkssuchastheScienceBasedTargetsinitiative(SBTi).InordertoinvestinSAFcatscale,corporateaviationcustomerswillrequireSAFctofacilitatebonafideclaimstowardstheirclimatetargets.BuildingconsensusonaunifiedandstandardizedapproachtoaccountingandreportingforSAFandSAFccancrediblyandconsistentlyhelptomitigateaviationsectoremissions.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines63.HowvoluntaryandcomplianceSAFandSAFcclaimsdiffer.VoluntaryactioniscriticalforthesectortoscaleupSAFsupplyandforcorporatestoactivelycontributetotheenergytransitionofaviation.Atthesametime,policyapproachesthatmandateSAFusagesuchas“Fitfor55”and“ReFuelEUAviation”arebecomingcommon.Thedistinctionbetweenvoluntaryandmandatoryuse,anditsimplicationsforSAFandSAFcisimportantasitensuresaccurateaccountingandpreventionofdoubleclaimingofenvironmentalattributesacrossthevaluechain.Toenablenewandadditionalproduction,voluntaryactorsneedtransparencyaboutwhichfuelsareusedtowardswhichcomplianceschemes,andtheincentivesthatfuelsreceive.PurposeofthisdocumentandhowitshouldbeusedDespitetheaviationvaluechain’sburgeoninginterestinSAFandSAFc,thereisnotyetanagreed-uponorstandardizedapproachthathasbeenadoptedbytheaviationvaluechainfortheaccountingandreportingofSAFandSAFc.TheseguidelinesintendtobridgethisgapandbuildconsensusonhowaunifiedandstandardizedapproachtoaccountingandreportingforSAFandSAFccancrediblyandconsistentlyhelptomitigateaviationsectoremissions.Thisdocumentpresentsdetailedandstep-by-stepinstructionsincludingrecommendedaccountingcalculationmethodsandreportingproceduresthatreflecttheneedsoffuelsuppliers,theaviationsector,anditscustomers.Ultimately,itishopedthatstandardsetterssuchastheGreenhouseGasProtocol(GHGP)andSBTicanbuildfromandcodifythisdialogueintostandardizedaccountingandreportingguidance.Aformalizedandagreed-uponapproachwillhelpstakeholdersacrosstheaviationvaluechainunlocksignificantinvestmentsfromcorporateaviationconsumersforadditionalSAFandkick-starttheSAFmarketonapathwayconsistentwithnet-zeroaviation.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines7IntroductionSustainableaviationfuelSustainableaviationfuel(SAF)isrenewableorwaste-deriveddrop-inaviationfuelthatmeetssustainabilitycriteria,includingalifecycleemissionsreductioncomparedtoconventionalaviationfuel.5SAFisproducedfromsustainable,renewablefeedstockssuchasusedcookingoils,forestryresidues,municipalsolidwasteandcapturedCO2.SAFcanbeproducedthroughvariouscertifiedproductionpathways.AllcommerciallyproducedSAFavailabletodayusesbiogenicfeedstocksandisconsideredbiofuel.However,fuelsproducedwithmunicipalsolidwastethatarenotentirelybiogenic,aswellaselectro-fuelsorsyntheticfuelsproducedusingcapturedCO2,arealsoconsideredSAF.Productionpathwaysthatusethesefeedstocksareprojectedtocommercializeandscaleinthenextseveralyears.SAFischemicallyequivalenttokeroseneandconsideredtobea“drop-in”fuel,i.e.compatiblewithtoday’stypicalcommercialaircraftengines.Althoughthegreenhousegas(GHG)emissionsfromSAFcombustionarecomparabletothoseofconventionaljetfuel,SAFusageresultsinsignificantemissionsreductionsoveritslifecyclerelativetoconventionaljetfueluse.Whenusedtofuelaircraft,SAFcansignificantlyreducethecarbonintensityofflyingonalifecyclebasis,dependingonthefeedstockandtechnologicalpathway.6SAFsupplychainSAFcanbemadefrommanytypesoffeedstocks(e.g.biomass,residues,waste)andthroughavarietyofproductionpathways(e.g.hydro-processedestersandfattyacids(HEFA),alcohol-to-jet(AtJ),power-to-liquid(PtL)).Eachcombinationhasauniquelifecycleemissionsvalue.ForSAFmadefrompurpose-growncropfeedstocks(includingenergyandcovercrops),cultivationandharvestingarepartofthescopeofthelifecycleassessmentinadditiontocollection,processing,transport,SAFproductionandblending.Forresidue-andwaste-basedfeedstocks(includingagriculturalandforestryresidues,municipalsolidwaste,usedcookingoilandinedibletallow),theproductlifecyclebeginsatthepointofcollection.StandardizedSAFcertificate(SAFc)accountingguidancehasthepotentialtode-risktheSAFcmarketanddrivedemand.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines8ThegeneralSAFlifecyclefromcultivationthroughcombustionLifecyclestagesforSAFfromcrop,residueandwastefeedstocksFIGURE1FIGURE2CO2absorption(throughphotosynthesis)Wasteandresiduefeedstocksareoftenbiogenic,withexceptionslikemunicipalsolidwasteandcapturedCO2CultivationisonlyinscopeofLCAforrawmaterials(e.g.crops),butnon-wastefeedstocksAspertheIntergovernmentalPanelonClimateChange(IPCC)andtheGreenhouseGasProtocol(GHGP),biogenicCO2emissionsfromfuelcombustionareassumedtobebalancedoutbybiomasscarbonuptakeduringplantgrowth,andthereforecountedaszerointhelifecycleassessmentofSAF.CombustionofSAFFeedstockcultivationWasteandresiduefeedstocksCO2CO2CO2Feedstockharvesting,collectingand/orrecoveryFeedstockprocessingandextractionFeedstocktransportSAFproduction,i.e.feedstock-to-fuelconversionFueltransportanddistributionBlendingCO2CO2eCO2eCO2eCO2eCO2eCO2eCO2eForbiogenicfuels,biogenicCO2emissionsfromfuelcombustionareassumedtobebalancedoutbybiomasscarbonuptakeduringplantgrowth,andtherefore,countedaszerointhelifecycleassessmentofSAFCropsWasteTransportProcessingSAFproducerMunicipalsolidwasteUsedoilsTallowCapturedCO2CollectionResiduesTransportProcessingSAFproducerAgriculturalForestryCollectionHarvestingandcollectingEnergycropsCovercropsTransportProcessingandextractionSAFproducerCultivationSource:WorldEconomicForumSource:WorldEconomicForumSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines9SAFcertificatesSimilartoarenewableelectricitycertificateorguaranteeoforiginintheproductionofgreenelectricity,aSAFcrepresentstheenvironmentalattributesofametrictonneofneat(i.e.unblended)SAF.7SAFccanbeeitherbundledwiththephysicalfuelorunbundledfromit.Whenunbundledfromthephysicalfuelvolume,SAFccanbesoldandclaimedseparately.ThisenablesairtransportconsumersandproviderswithoutphysicalaccesstoSAFtoinvestinthisnascentindustryandmakevalidemissionreductionsclaimsassociatedwithagivenamountofSAF,thusmoredirectlyaddressingtheiraviationclimateimpact.EachSAFcertificatehasatleasttwointimatelyconnectedclaims–onethatcanbemadebyanairtransportprovider,andanotherthatcanbeclaimedbyauserofaviationservices(i.e.acorporatewithbusinesstravelemissionsand/orairfreightemissions).SAFcertificatesrepresenttheenvironmentalattributesofabatchofSAFFIGURE3MassbalancesystemEnvironmentalattributesarecarriedwiththephysicalfuelBookandclaimsystemEnvironmentalattributesaredecoupledfromthephysicalfuelandtrackedasSAFcertificatesSAFproductionFeedstocksourcingSAFtransportSAFblendedwithfossiljetfuelSAFblendtransportedtoairportandusedinaircraftSAFcertificatesissuedinregistrySAFcertificatestransferredtoregistryaccountsSAFcertificatesretiredCalculatereducedemissionsthroughalifecycleassessment(LCA),ascomparedtoconventionaljetfuelThisbookandclaimmechanismbuildsfromrobustexistingmassbalancecertificationsystemsforSAFsupplychains,andcanenable:–AirtransportproviderstosharetheSAFcostburdenwiththeircustomersthatarewillingandabletopaythepricepremium.–StakeholderswithairtransportfootprintswhodonotpurchasejetfueltocontributetothepricepremiumofSAF.Inreturntheycanclaimtheenvironmentalbenefitstowardstheirclimatedisclosure,andmoredirectlyaddresstheclimateimpactsoftheirairtravel.–AirlinesandcarrierswithoutphysicalaccesstoSAFtopurchaseandclaimtheenvironmentalbenefitsofSAFtowardstheirclimatedisclosureinthesamewaytheywouldifpurchasingphysicalfuelandbundledSAFc.–Supplychainstofunctionmoreefficiently–forinstance,allowingforthephysicalfueltobedeliveredatthenearestairport,minimizingsupplychainemissionsandtheassociatedenvironmentalattributestobeclaimedandreportedbyanentityelsewhere.Source:RMI,2022SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines10SAFcisdesignedtobeconsistentwithexistingstandardsandguidance.Inordertoservetheseusecases,SAFcrequirescomprehensivesustainabilitysafeguards,atransparentregistrytostreamlineandshowcasethecreationanduseofcertificatesandclearaccountingprotocolstoavoidthepossibilityofdoublecountingtheenvironmentalbenefits.Thisincludesprovidingassurancethat:–WhenSAFcertificatesareunbundledfromtheunderlyingphysicalfuel,thefuelissoldasconventionaljetfueltoavoiddoubleclaiming,i.e.afuelsuppliercannotsellphysicalSAFwithitsattributesandSAFcseparately,suchthatthebenefitscouldbeclaimedbymultipleairtransportprovidersandendusersforanygivenvolume.–SAFcertificatesarenotclaimedbyendusersforvoluntaryclaimsifthephysicalSAFisusedtowardsacomplianceobligation.Asmuchaspossible,SAFcisdesignedtobeconsistentwithexistingstandardsandguidancefromtheGreenhouseGasProtocol(GHGP),ScienceBasedTargetsinitiative(SBTi)andCarbonOffsettingandReductionSchemeforInternationalAviation(CORSIA).Inparallelwiththedevelopmentoftheseaccountingguidelines,theSustainableAviationBuyersAlliance(SABA)incollaborationwiththeRoundtableonSustainableBiomaterials(RSB)andtheCleanSkiesforTomorrowinitiative(CST)isdevelopingarulebooktodefineSAFcanditsregistry,whichwillprovideaconsistentstructureandrecordsforallissuedandretiredcertificates.SAFandSAFcsustainabilitycriteriaTheenvironmentalattributesofSAFarecertifiedatafacilitylevelundermassbalancesustainabilitycertificationschemes(SCS)throughoutSAFsupplychains.TheseSCSsorstandardsarecurrentlyheldbytheRSBandtheInternationalSustainabilityandCarbonCertification(ISCC)system.TheseSCSsdefinesustainabilitycriteriathatarecheckedbyaccreditedthird-partyauditors.AuditorscertifyfacilitiesthroughoutSAFsupplychainsagainsttheseSCSs,evaluatingtheenvironmentalattributesofthefeedstocksandproduced,transportedandblendedfuels.ISCCandRSBholdarangeofcertificationstandards.Someoftheseareapprovedunderspecificregulations,forinstance,theInternationalCivilAviationOrganization’s(ICAO)CORSIAandtheEU’srenewableenergydirective(RED)standards.Others,includingISCCPLUSandRSBglobalstandards,aredesignedtosupportthebroaderSAFmarket.CertificationtoanyoftheseSCScansubstantiateaSAFcertificate.ThesecertificationsdefineandverifytheenvironmentalattributesofSAFc.ForSAFsupplychainscertifiedtosustainabilitycertificationschemes,SAFcertificatescanbeissuedinaregistrytoafuelsupplieraftertheneatSAFisblendedwithconventionaljetfuel.Then,anygivenSAFccanbetransferredtoandretiredbyairtransportprovidersandcorporateconsumersofairtransportservices.AirtransportproviderscanclaimSAFceitherwhenbundledwithorwhenunbundledfromthephysicalfuelvolume.SAFccanthenbeclaimedSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines11towardsclimatedisclosureonceretired.Whentheattributesareunbundled,thephysicalfuelmustbesoldasconventionaljetfueltoavoiddoubleclaiming.InadditiontoSCScertification,theCSTcommunityhasindicatedapreferencethatSAFshouldachieve,atminimum,a60%lifecycleCO2e(carbondioxideequivalent)emissionsreductionrelativetoconventionaljetfueltosubstantiateacertificate.Thisreductionthresholddoesnotconsidernon-KyotoProtocolGHGs.8Mostoftoday’sSAFsurpassesthislifecycleemissionsreductionthreshold.9Importantly,SAFshouldnotthreatenfoodsecurity,resultindirectorindirectland-usechanges,orhavesignificantemissionsfootprintsfromproduction.SAFconstitutesaverysmallpercentageofglobalandindividualairlinefuelusetoday.Therefore,usingaconventionaljetfuelbaselinelikeCORSIA’sdefaultvalueof89gramsofCO2epermegajoule(gCO2e/MJ)orajurisdiction-specificequivalenttodeterminetheeffectiveemissionsreductionfromtheuseofSAFaccuratelyrepresentstheimpactofSAFandSAFcusageinemissionsaccountingandreporting.However,inthefuture,whenSAFwillconstituteahigherpercentageofglobalandindividualairlineusage,thisbaselinemayneedtoberevisedtoaccountforthebaselineshareofSAFinthefuelmix,likelydifferentiatedbyvoluntaryandmandatedSAF.MixedbaselineswillultimatelyallowusersofSAFandSAFctomoreaccuratelyaccountandreportemissionsreductionsandshouldbethesubjectoffutureanalysis.Biogenicandnon-biogenicGHGemissionsBiogenicemissionsdirectlyresultfromthecombustion,decompositionorprocessingofbio-basedmaterialsotherthanfossilfuels,peatandmineralsourcesofcarbon.ThecombustionofSAFmadefrombiogenicfeedstocksgeneratesbiogenicCO2emissionsandaverysmallmassofnitrousoxide(N2O)andmethane(CH4).10WhiletheCORSIAlifecycleassessment(LCA)methodologyonlyaccountsforCO2emissionsfromfuelcombustion,itdoesaccountforothernon-CO2GHGemissionsupstreamofcombustion.11Further,forSAFderivedfrombiomass,biogenicwastesandresidues,biogenicCO2emissionsfromfuelcombustionareassumedtobebalancedoutbytheCO2uptakeviaphotosynthesisduringthegrowthphaseofthebiogenicfeedstock.Hence,theCO2emissionsfromthecombustionofbiogenicfuelarecountedaszerointheassessmentofSAF.ThistreatmentisconsistentwiththeCORSIAandEUREDIIlifecycleassessmentmethodologies,GHGPstandards,andtheIntergovernmentalPanelonClimateChange(IPCC)recommendations12fornationalGHGinventories.Thecombustionemissionsofpetroleumjetfuelconsistof83%(74gCO2e/MJ)ofitstotallifecycleGHGemissions,thusavoidingthisthroughtheuseofSAFprovidessignificantGHGemissionsbenefits.13Fornon-biogenicSAFandSAFwithnon-biogeniccomponents,suchasSAFproducedfromsomemunicipalsolidwaste,non-biogenicCO2emissionsfromfuelcombustionshouldbefullyaccountedfor.Inthecaseofe-fuelsorpower-to-liquidfuels,capturedCO2canincertaincasesbeaccountedasanemissionsremovalwithinthelifecycleofthefuel.Non-biogenicCO2emissionsfromfuelcombustionshouldnotsimplybeassumedzeroinanycase.ThereareseveralpotentialsourcesofcapturedCO2fore-fuelsproduction–directaircapture(DAC)andindustrialpointsourcecapturefrombioenergyorfossilenergies–someofwhichcanbeaccountedforinotherindustrialactors’supplychains.Iftheremovalofemissionsisaccountedforatthetimeofemissionscapturing,thenanairtransportprovidershouldfullyaccountandreportcombustionemissionsatthetimeoffuelcombustion.Alternatively,ifanupstreamactordoesnotaccountfortheirremovalofemissionsatthetimeofemissionscapturing,anairtransportprovidershouldaccountfortheremovalandreporttheircombustionemissionsaszero.AsallcommerciallyavailableSAFtodayisproducedfromentirelybiogenicfeedstock,theseguidelinesrecommendthatinaccountingforandreportingSAFandSAFc,stakeholdersshouldreportCO2combustionemissionsaszero.Inthefuture,however,whenSAFproducedfromnon-biogenicfeedbackfeedstockisavailable,theseguidelineswilllikelybechangedtoreflecttheabove.InducedorindirectlandusechangeInducedorindirectlandusechange(ILUC)describesthepotentialunintendedconsequencesofbiofuelsproductiononlanduse,quantifiedintermsofGHGemissions.Forinstance,ifforestedlandisclearedtoproducecrop-basedfuel,thisfuelmaycauseanetincreaseasopposedtoadecreaseinGHGemissions.IncludingILUCvalues(asdeterminedthroughtechno-economicmodels)inLCAcalculationsenablesusersofSAFtounderstandabroaderrangeofsupplychainimplicationsassociatedwithbiofuelsproductionandconsumption.IntheCORSIAmethodology,theLCAforanygivenSAFiscalculatedasthesumofthecoreLCAandILUC,i.e.directandindirectemissionsvalues,andthencomparedwiththeLCAofconventional(petroleum-based)jetfueltodetermineitslifecycleemissionsbenefits.AccordingtotheCORSIAmethodology,SAFproducedwithwasteandresiduefeedstocksbydefaultdoesnotresultinILUCimpacts;however,additionalcertificationscanhelpverifythis.SAFshouldachieve,atminimum,a60%lifecycleCO2e(carbondioxideequivalent)emissionsreductionrelativetoconventionaljetfueltosubstantiateacertificate.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines12SAFandglobaleffectiveradiativeforcingAirtransportimpactsglobalclimateinotherwaysthanthroughitsdirectCO2contribution.WhileCO2,N2OandCH4areknowntobethemaincontributorstoaviationemissions,theircontributiontotheglobaleffectiveradiativeforcing(ERF)isestimatedtobeonlyafraction–approximatelyhalf14–oftheindustry’stotalimpact.EmergingresearchindicatesthatotheremissionsfromjetenginecombustionatcruisingaltitudecancausefurtherglobalwarmingbeyondtheimpactofGHGs.Forexample,particulatematterhasbeenlinkedwithcontrail-inducedcirruscloudsthatforminicesupersaturatedregions(ISSR).Particulatemattercantrapheatfromtheearth’ssurfaceincertainatmosphericconditions.However,GHGemissions,inparticularCO2emissionsduringairoperations,aretheonlyonesthataredirectlyproportionaltothefuelburnedduringflightoperations.Thetotalclimateimpactofnon-GHGemissionsfromaviationissignificantandveryuncertain.Arecentscientificpublication15estimatesthatwhiletheimpactofnon-CO2emissionsfromaviationwasabout66%oftheaviationnetERFin2018,therangeofuncertaintyofthisimpactiseighttimeshigherthanthatofCO2alone.AEuropeanCouncilreport16alsoindicates,“thenatureofERF,inanyform,is‘backwardlooking’andinformsonthecurrentperturbationoftheradiationbudgetfromhistoricalandcurrent-dayemissions”.ItgoesonfurthertosuggestthatERFdoesnotinformonpotentialfuturechanges,andneitherdoesitprovideanydirectemissionequivalenceontheclimateimpactofGHGandnon-GHGemissions.Forthisreason,theEuropeanCouncilreportconcludedthatwhileERFisrelevantforunderstandingscienceitisnotsuitablefordirectuseinregulationthatconsidersemissionsequivalency.InviewoftheaboveandinlinewiththeSBTiaviationsectorguidance,17theseguidelinesfocusexclusivelyontheimpactofKyotoGHGemissionsforSAFaccountingasthereisevenlessscientificcertaintyaboutSAF’simpactonradiativeforcingthanthereisforconventionaljetfuel.Whenscientificuncertaintiesassociatedwithnon-GHGemissionsareresolved,theseguidelinesshouldberevisitedtoreflecttheseimpactsonSAFaccountingandreporting.Somecompaniesarestartingtofactorradiativeforcingeffectsintotheirairtransportinventoriestodaytoasaccuratelyaspossiblecapturetheirclimateimpacts.Thisisacommendablepractice.GHGemissions,inparticularCO2emissionsduringairoperations,aretheonlyonesthataredirectlyproportionaltothefuelburnedduringflightoperations.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines13KeySAFaccountingandreportingconceptsForSAFaccountingandreportingtoberobust,directandindirectemissionsmustbeconsidered.1Scope1,scope2andscope3emissionsascoveredbytheGHGPFIGURE4MethaneCH4NitrousoxideN2OHydroflorocarbonsHFCsPerfluorochemicalsPFCsSulfurhexafluorideSF6NitrogentrifluorideNF3Scope3IndirectCapitalgoodsPurchasedgoodsandservicesFuelandenergyrelatedactivitiesTransportationanddistributionWastegeneratedinoperationsBusinesstravelEmployeecommutingLeasedassetsPurchasedelectricity,steam,heatingandcoolingforownuseCompanyvehiclesCompanyFacilitiesScope1DirectScope2IndirectUpstreamactivitiesReportingcompanyDownstreamactivitiesScope3IndirectProcessingofsoldproductUseofsoldproductsTransportationanddistributionInvestmentsLeasedassetsFranchisesEndoflifetreatmentforsoldproductsCO2CarbondioxideSource:GHGP,2013Scope1,2and3ofcarbonemissionsScope1emissionsarefromactivitiesperformeddirectlybythereportingcompany.Scope2emissionsareindirectemissionsrelatedtopurchasedenergy(primarilyelectricity)ofthereportingcompany.Scope3emissionsareallindirectemissionsrelatedtoactivitiesperformedthroughoutareportingentity’svaluechain.18Scope3emissionscategoriesScope3corporatevaluechainemissionsarecategorizedinto15distinctcategoriesaslistedbelow.Theseareintendedtoprovidecompanieswithasystematicframeworktoorganize,understandandreportonthediversityofscope3activitieswithinacorporatevaluechain.Eachscope3categoryiscomposedofmultipleactivitiesthatindividuallyresultinemissions.AccountingSAFGHGemissions1.1SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines14Upstreamanddownstreamscope3categoriesTABLE1UpstreamordownstreamScope3categoriesUpstreamemissions1.Purchasedgoodsandservices2.Capitalgoods3.Fuel-andenergy-relatedactivities(notincludedinscope1orscope2)4.Upstreamtransportationanddistribution5.Wastegeneratedinoperations6.Businesstravel7.Employeecommuting8.UpstreamleasedassetsDownstreamemissions9.Downstreamtransportationanddistribution10.Processingofsoldproducts11.Useofsoldproducts12.End-of-lifetreatmentofsoldproducts13.Downstreamleasedassets14.Franchises15.InvestmentsSource:GHGP,2013Well-to-tank,tank-to-wakeandwell-to-wakeemissionsWell-to-wake(WTW)emissionsrepresentemissionsoftheactivitiesacrossthevaluechainofjetfuelintheaviationsector.Theseemissionscanbesplitintotwocomponents:–Well-to-tank(WTT)encompassesemissionsfromfeedstocksourcing,processingandtransporttofuelproduction,anddistribution.–Tank-to-wake(TTW)consistsofemissionsexclusivelyfromthecombustionoffuel.Exampleofanindicativewell-to-wakeprocessFIGURE5FuellingtheplaneTransportTransportCollectingandprocessingProductionandblendingWell-to-tankTank-to-wakeTank-to-wakeCombustionSource:WorldEconomicForumSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines15PreventingdoublecountingofemissionsTopreventdoublecountingofemissions,theGHGPcorporatestandarddefinesscope1andscope2emissionstoensurethattwoormorecompaniesdonotaccountforthesameemissionswithinthesamescope.19However,thestandardacknowledgesthatdoublecountingwithinscope3emissionscanoccurwhenmultipleentitiesinthesamevaluechainaccountforthescope3emissionsfromasingleemissionssource.Scope3accounting20facilitatesthesimultaneousactionofmultipleentitiestoreduceemissionsthroughoutsociety.Itisimportanttonotethatwhileasingleemissionmaybeaccountedforbymultipleentitiesasscope3,theemissionsshouldbereportedindifferentscope3categories.EmissionscalculationusingtheGHGPfive-stepapproachTheGHGPprescribesthefollowingfive-stepsequentialapproachforcompaniestoidentifyandcalculatetheirGHGemissions:211.IdentifyGHGemissionssources2.SelectaGHGemissionscalculationapproach3.Collectactivitydataandchooseemissionfactors4.Applycalculationtools5.RollupGHGemissionsdatatocorporatelevelThefive-stepapproachisappliedandexplainedindetailintheproposedaccountingguidelinesforeach“persona”inthefollowingsections.Specificdatarequirementsandcalculationmethodologiesarealsoincludedwithineach“persona”.Furthermore,theseguidelinesalsoincludeexamplesinAppendix1todemonstratethepracticalapplicationofthefive-stepapproach.Thedecisionofthepreferredapproachbythecorporateshouldbebasedonthefollowing:22–Natureofthebusinessincludingoperationalandgeographicaldispersion–Approachtoprocurementandavailabilityofrawmaterial.–Consistencyinthecharacteristicsofsourcedrawmaterial–Availabilityofactivitydataandreportingtools–Availabilityofaqualitymanagementsystemtoensureconsistencyandintegrityofdata–ReportingknowledgeoftheinvolvedstaffmembersTheseguidelinesincluderecommendationsforappropriateapproachestogatherdataatthecorporatelevelinthefollowingsections.DescriptionofthedecentralizedvscentralizedapproachaccordingtotheGHGPTABLE2DecentralizedCentralizedIndividualfacilitiescollectactivity/fuelusedata,directlycalculatetheirGHGemissionsusingapprovedmethods,andreportthisdatatothecorporatelevel.Individualfacilitiesreportactivity/fuelusedata(suchasquantityoffuelused)tothecorporatelevel,whereGHGemissionsarecalculated.Source:GHGP,ACorporateAccountingandReportingStandard(Revisededition),2004ApproachesforrollingupGHGemissionsdatatocorporatelevelTheGHGPofferstwobasicapproachesforgatheringdataonGHGemissionsfromacorporate’sfacilities:SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines16SystemboundaryforSAFderivedfromcropsFeedstockcultivationandharvestingFeedstockcollectionandrecoveryFeedstockprocessingandextractionFeedstock-to-fuelconversionFueltransportanddistributionFuelcombustionFeedstocktransporttoprocessingandfuelproductionfacilitiesSystemboundaryforSAFderivedfromwaste,residueandby-productfeedstocksAsthelifecycleofeachbatchofSAFvariesbyfeedstocktypeandconversionpathway,sowillthecomponentelementsofthecoreLCAcalculation.Forinstance,SAFderivedfromagriculturalcropswillincludethefollowingcoreLCAcomponents:CoreLCAcalculationsystemboundariesdifferbyfeedstocktypeFIGURE6Source:ICAO,2019TheseguidelinesrefertotheCORSIALCAmethodologyforthecalculationofthelifecycleGHGemissionsofSAF.ThesystemboundaryoftheCORSIALCAmethodologycoversthefullvaluechainofSAF.SAFlifecycleemissionsarecalculatedasthesumofemissionsfromallattributedprocessesalongthesupplychain(thecoreLCA)andthemodelledinducedorindirectlandusechange(ILUC)value.ThecorelifecycleGHGemissionsofSAFarecalculatedusingaprocess-basedattributionalLCAapproach.Thismethodaccountsfortheproduct’smassandenergyflowsalongthewholevaluechainofSAF.WhenusingattributionalanalysisforthecoreLCAGHGemissionscalculations,emissionsareallocatedasthesumofemissionsfromeachstageofthevaluechainandallocatedbetweenco-productsonthebasisoftheproducts’embodiedenergycontent.AsdetailedwithintheCORSIAstandardandtheSBTiaviationsectorguidance,participatingoperatorscaneitherusedefaultlifecycleemissionsfactors,ormayalternativelyuseanactualcorelifecyclevaluecertifiedthroughanICAO-approvedSCS.23SAFlifecycleassessment1.2ForILUCemissions,aconsequentialapproachistakenthatestimateshowglobalenvironmentalburdensareaffectedbytheproductionanduseoftheSAF.TotallifecycleGHGemissionvaluesforagivenSAFareasumofthe“coreLCA”emissionscalculatedandtheILUCemissionvalue.Ofnote,theCSTcommunityhasindicatedapreferencethatforfueltobeconsideredSAF,itshouldnotthreatenfoodsecurityorresultindirectorILUC.CO2,CH4andN2OaretheonlyrelevantGHGemissionsinthelifecycleassessmentofSAF.SAFcoreLCA[gCO2e/MJ]Feedstockcultivation+feedstockharvestingandcollection+feedstockprocessing+feedstocktransportation+feedstocktofuelconversion+fueltransportanddistribution+fuelcombustionSAFlifecycleemissionfactorCoreLCAvalues(gCO2e/MJ)+ILUCemissionvalues(gCO2e/MJ)SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines17GHGemissionsarereportedbybusinessesaspartoftheirpubliclyavailablesustainabilityorannualreports.Businessesalsoprovideemissionsdatatootherglobalenvironmentaldisclosures,suchastheCarbonDisclosureProject(CDP)andtheTaskForceonClimate-RelatedFinancialDisclosures.Wherepossible,thereportingsuggestionsintheseguidelinesarebuiltonexistingGHGPstandards.Revisionsandsupplementsareproposedtopromotetransparencyandconsistency.InaccordancewiththeGHGP,acorporatepublicemissionsreportpublishedbytheSAFand/orSAFcuserwillincludethefollowing:–Anoutlineoftheorganizationalandoperationalboundarieschosenbythereportingcompany.–Forscope3,alistspecifyingthetypesofcategories/activitiescovered.–Thereportingperiodcovered.–Methodologies/calculationtoolsusedtocalculatescope1,2and3emissions.–Theyearchosenasthebaseyear24towhichcurrentemissionscanbecompared.–Incaseanysignificantchangeswithinthereportingboundariesoccur,arecalculationofthebaseyearemissions.–Anyspecificexclusionofsources,facilitiesoroperationswithinthereportingperiod.–Anemissionsprofilethatisconsistentwithandclarifiesthechosenreportingcompany’spolicyformakingbaseyearemissionsrecalculations.LimitationsofexistingreportingguidelinesTheGHGPcurrentlyconsidersonlydirectemissionsfromjetfuelburnwithoutincorporatingmoreaccuratelifecycleemissions,which,inthecaseofSAF,includesupstreamimpactsfrombiogenicfeedstocks25andILUC.Furthermore,itrequiresthatbiogenicCO2fromthecombustionofbiomassbereportedseparatelyfromscope1.InordertoensurethatcorporatebuyersofSAFandSAFcarecreditedformitigatingaviation-relatedemissions,revisionsandsupplementsareproposedundereach“persona”intheseguidelines.Onceareliablemethodologyisavailable,theseguidelinesproposethatusersofSAFandSAFcincludethefollowingreportingcomponentscurrentlynotincludedintheGHGP:–EmissionsdataforallGHGemissions,includingCO2,CH4,N2OintonnesandintonnesofCO2e(withintherelevantscopes).–GHGsnotcoveredbytheKyotoProtocol,aswellasradiativeforcingreportedseparatelyfromscopes,aspertheSBTiAviationSectorGuidance.ReportingSAFGHGemissions1.3OverviewofSAFandSAFcemissionsandreportingOverviewSAFandSAFcemissionsandreportingper“persona”TABLE3BiogenicCO2emissionsareaccountedaszeroforeveryactorFuelsuppliersAirlinesCorporatetravelersPrivateaircraftCarriersShippersFreightforwardersWTT(well-to-tank)Scope1,2,and/or3dependingonopboundaryScope3category3Scope3category6Scope3category3Scope3category3,4Scope3category3,4Scope3category3,4TTW(tank-to-wake)Scope3category11Scope1Scope3category6Scope1Scope1Scope3category3,4Scope3category3,4SAFScope1,2,and/or3dependingonopboundaryScope1N/AScope1Scope1N/AN/AUnbundledSAFcN/AScope1Scope3category6Scope1Scope1Scope3category3,4Scope3category3,4EmissionsReportingFreightSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines18Persona:SAFsupplier2SAFsuppliersencompassallactorsdownstreamoffeedstocksupplyandupstreamofairlinesinthevaluechainofSAF.TheseactorscollectivelysourcefeedstockandproduceandsupplySAFtocommercialairlinesandotherairtransportproviders.Yet,manysuppliersonlyplayasubsetoftheserolesinSAFsupplychains.SAFissourcedfromsustainableresourcesincludingwasteoilsofbiologicalorigin,biomassrawmaterials,directaircapture(DAC)CO2,forestryandagriculturalresidues,ormunicipalsolidwaste.SuppliersseeksustainabilitycertificationofthesupplychainofSAFtheyprovidetoenableconsumerstounderstandandclaimtheenvironmentalattributesoftheirproducts.26Eligibilityforsustainabilitycertificationisdeterminedandconfirmedviathird-partyauditstoasustainabilitycertificationscheme(SCS)suchastheRSBandISCC’sCORSIAstandards.ProposedinventoryboundaryThecorporateemissionsinventoryboundaryandtheaccountingtreatmentofaSAFsupplieraredependentonitsorganizationalandoperationalboundary,aswellasbusinesscontext,whichcanvarywidely.Thechoiceoftheinventoryboundaryisdependentonthebusinesscharacteristicsofthepersona.Allrelevantemissionssourceswithinthechoseninventoryboundaryshouldbeaccountedforsothatacomprehensiveandmeaningfulinventoryiscompiled.TheseguidelinesrecommendthatSAFsuppliersshouldincludecompletelifecycleorWTWemissionsincludingdirectscope1andscope2emissions,andindirectscope3emissionsaspartofGHGemissionsinventories.Suggestedemissionsaccountingandreportingtreatment–ASAFsupplierisdirectlyresponsibleforfeedstock-to-SAFconversion-relatedemissionsfromtheirfacilities,accountedforandreportedasscope1.Emissionsfromthegenerationofpurchasedelectricityconsumedduringtheproductionareaccountedforandreportedasscope2.–Upstreamemissionsattributedtofeedstockcultivation,collection,processingandproduction,areaccountedforandreportedasindirectscope3category1emissions.–DownstreamemissionsassociatedwiththetransportandprocessingofneatSAF27shouldbeattributedtotheentityresponsiblefortransportandprocessing.IftheaforementionedactivitiesarenotwithintheorganizationalboundaryoftheSAFsupplier,emissionswillbeclassifiedasitsindirectscope3category9and10emissions.–Downstreamemissionsattributedtofuelcombustionareclassifiedasindirectscope3category11emissionsoftheSAFsupplier.–Forbiogenicfuels,CO2emissionsfromfuelcombustionareassumedtobeoffsetandthereforecountedaszerointheLCAofSAF.–ManySAFsuppliersproduceanumberofproductsinadditiontoSAF.Suppliersshouldallocateemissionsbetweenanyco-productsonanenergycontentbasisinordertoaccuratelyconveythelifecycleemissionsofSAF.28Introduction2.1SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines19Step1.IdentifyandmapemissionssourcestocorporateinventoryStep2.SelectaGHGemissioncalculationapproachAspertheGHGPstandards,theselectionofanemissioncalculationapproachshouldconsidertheavailabilityandsourceofactivitydataaswellastheapplicableemissionfactor.–Datashouldbeactivity-andsupplier-specific,basedontherawmaterialacquiredandjetfuelproducedanddistributed.–EmissionfactorsshouldbebasedontotallifecycleemissionsofSAFusingeithertheCORSIAdefaultfactorforagivenfeedstocktypeandconversionpathway,oranactualcalculatedLCAvalueascertifiedthroughanCORSIAeligibleSCS.Step3.CollectactivitydataandchooseemissionfactorsEmissionsdatashouldbeidentifiedandcollectedonalifecycle/WTWbasis.ThissectionexplainsemissionsaccountingforatypicalSAFsupplierusingtheGHGPstipulatedfive-stepapproachinidentifyingandcalculatingGHGemissions.Toillustratetheapplicationofthefive-stepapproach,theSAFsupplier’sassumedorganizationalboundaryonlyincludesfuelproduction/conversionfromvarioustypesofsustainablefeedstocks,includingbiomassorwasteresources.TheseguidelinesincludeasamplecalculationincludedinAppendix1todemonstratetheapplicationofthefive-stepapproachfortheSAFsupplier.Emissionsaccounting2.2Scope1EmissionsassociatedwiththeproductionofSAFfromthefeedstockScope2EmissionsassociatedwiththegenerationofpurchasedelectricityconsumedduringtheproductionScope3category1Upstreamemissionsassociatedwiththefeedstockcultivation,harvesting,collection,processingandextractionScope3category4Upstreamtransportanddistributionofthefeedstockand/orfuelScope3category9DownstreamemissionsassociatedwiththeoutboundtransportanddistributionofSAFtoairports/storagefacilitiesScope3category11Downstreamemissionsassociatedwithfuelcombustion(enduseofgoodsandservices)UpstreamemissionsdataPrimarydatasourcedfromthesupplier,basedonthemass(kg)offeedstockacquiredfromthefeedstocksupplierProcessemissionsdataPrimaryactivitydata,basedonproductiondataDownstreamemissionsdataPrimarysupplier-specificdata,basedontransportanddistributiondataSecondarydatasourcedfromatmosphericemissiondatabases,forexampleUKDepartmentforBusiness,EnergyandIndustrialStrategy(BEIS)andUSEnvironmentalProtectionAgency(EPA)emissionsdatabasesSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines20TheapplicableLCAemissionfactorwillvarydependingontheunderlyingSAFfeedstockandtheconversionpathway.ThesystemboundaryoftheLCAmethodologyconsistsofthefullvaluechainofSAF.SAFlifecycleemissionsshouldbecalculatedasthesumoftheLCAvaluesofallattributedprocesses–addingupdirectemissionsalongthesupplychainandtheestimatedILUCvalues.29ForSAFderivedfrombiomassandbiogenicwasteandresidues,biogenicCO2emissionsfromfuelcombustionintheaircraftengineareassumedtobebalancedoutbycarbonuptakeduringgrowth(pleaserefertochapteroneofthispaper),andtherefore,countedaszerointhecoreLCAofSAF.SAFlifecycleemissionsarecalculatedasthesumofthe“coreLCA”andtheestimatedILUCemissionvalues.Step5.AggregateofemissionsdatatothecorporatelevelToreporttotalcorporate-wideemissions,aSAFsuppliershouldgatherandtotalthelifecycleemissionsforallbatchesofSAFproduced.ThisincludesSAFbatchesproducedindifferentlocationsduringthereportingperiod.Asproofofsustainabilitydocumentationofcertifiedbatchescanvary,aSAFsuppliershoulduseadecentralizedapproachtoaggregateandreporttheGHGlifecycleemissionsdatatothecorporatelevel.ApublicGHGemissionsreportforaSAFsuppliershouldincludethefollowinginformation:–Emissionsdatareportedforscope1,scope2andscope3,basedonorganizationalandoperationalboundariesandtheusedrawmaterials,including:–Scope1:AllrelevantGHGemissionsrelatedtothesupplier’sactivitiesintheiroperationalboundary,reportedwithinthescope.–Scope2:AllrelevantGHGemissionsattributedtotheproductionofelectricityusedduringtheproductionofSAF,reportedwithinthescope.–Scope3:AllrelevantGHGemissionsassociatedwithdownstreamactivities,includingfueltransportandprocessing,andthecombustionofsupplier’sSAFduringflightoperations,reportedwithinthescope.–AllrelevantGHGemissionsassociatedwiththeupstreamsourcingoffeedstockbytheSAFsupplier,reportedwithinthescope.–OtherSAFsustainabilitycriteriaverifiedthroughSCScertificationandconveyedthroughproofofsustainabilitydocumentation.–Nameofthecertificationscheme(s),certificationbodyorbodiesandcertificationidentificationnumbers.Proposedemissionsreporting2.3Step4.ApplycalculationapproachCoreLCA[gCO2e/MJ]Feedstockcultivation+feedstockharvesting,collectionandrecovery+feedstockprocessingandextraction+feedstocktransporttoprocessingandfuelproduction+feedstocktofuelconversion+fueltransportanddistributiontotheblendpoint+fuelblending+fuelcombustioninanaircraftengineTotalSAFlifecycleemissionsCoreLCAvalues(gCO2e/MJ)+ILUCemissionsvalues(gCO2e/MJ)SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines21Persona:Airlines3Airlinesarecommercialaircraftoperatorsthatprovideairtransportservicesfortravellingpassengersandfreight.Airlinesuseaircrafteitherownedbyorleasedtothem,oftenonalong-termbasis.Toreducetheirlifecycleemissions,airlinesprocureanduseSAFasanalternativetoconventionaljetfuel,whichistheirlargestGHGemissionssource.Alternatively,airlinescanpurchaseandretireunbundledSAFcviatheregistrytoclaimrelatedenvironmentalbenefitsandreducetotalflightemissions.ThisinparticularcanenableaircraftoperatorsinregionswithlimitedphysicalaccesstoSAFtoinvestinthenascentindustryandmakevalidemissionsreductionclaims.ProposedinventoryboundaryThecorporateemissionsinventoryboundaryandtheaccountingtreatmentofanairlinearedependentonitsorganizationalandoperationalboundaryaswellasbusinesscontext,whichcanvarywidely.Currently,mostairlinesonlyaccountforandreportoncombustion/TTWemissions.However,theSBTiaviationsectorguidancerecommendssectoralstakeholdersdevelopinventoriesonalifecycle/WTWbasistoaccountforallindirectanddirectemissions.ForSAF,theinclusionofemissionsattributedtoproduction,transportanddistributionisimportantasemissionsreductionsoccurupstreamoffuelcombustion.Therefore,inordertoclaimanaccurateemissionsreductionandforadirectcomparisonwithemissionsfromtheirSAFusage,airlinesalsoneedtoaccountforandreportfossilfuelupstreamemissionsonaWTWbasis.Inviewoftheabove,theseguidelinesrecommendthatcommercialairlinesincludecompletelifecycle/WTWemissionsincludingdirectscope1andindirectscope3category3emissionsaspartofGHGemissionsinventories.Scope1emissionsincludeemissionsfromthecombustionoffuelduringflightoperations.Scope3category3includesupstreamfuelandenergy-relatedactivitiesincludingallupstreamemissionsofpurchasedandconsumedfuel.Suggestedemissionsaccountingandreportingtreatment–AirlinesusingphysicalSAFbundledwithSAFcaswellasthoseonlypurchasingunbundledSAFcshouldclaimscope1emissionsreductions.–Alldirectandindirect(combustion-relatedandupstream)emissionsassociatedwiththeprocurementanduseofSAF,exceptforbiogenicCO2emittedduringSAFcombustion,shouldbeaccountedforandreportedwithintheemissionsinventoryandpublicGHGreports.Introduction3.1Toreducetheirlifecycleemissions,airlinesprocureanduseSAFasanalternativetoconventionaljetfuel,whichistheirlargestGHGemissionssource.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines22Step1.IdentifyandmapemissionsourcestocorporateinventoryInlinewiththeGHGPstandards,theemissionscalculationshouldbebasedonconsumption(massorvolume)andlifecycleemissionsorWTWfortheusedSAF,whichvariesfordifferentproductionpathwaysandtypesoffeedstock.Thedatausedintheemissionscalculationshouldbeactivity-basedprimarydataaswellassupplier-specificsecondarydata.TheseguidelinesincludeasamplecalculationinAppendix1todemonstratetheapplicationofthefive-stepapproachforairlines.Emissionsaccounting3.2Step2.SelectaGHGemissionscalculationapproachAspertheexistingGHGPstandards,theselectionofanemissionscalculationapproachshouldconsidertheavailabilityandsourceofactivitydata,aswellastheapplicableemissionfactor.–PrimaryactivitydatabasedonthemassorvolumeofSAFprocuredbytheairlineforflightoperations,sourcedfromfuelpurchasereceiptsandinternalpurchaserecords.–ActualsupplierandSAF-specificemissionfactors,basedonlifecycleassessment,obtainedfromthefuelsupplier.Step3.CollectactivitydataandchooseemissionfactorEmissionsdatashouldbecollectedonawell-to-wakebasis–thesumofbothscope1emissionsfromSAFcombustionandscope3category3fuel-andenergy-relatedactivitiesemissionsfromupstreamproductionanddistributionofSAF.SAFsupplierswillprovideanLCAemissionfactor–thesumperunitoffuelforalltheGHGemissionsreleasedintotheatmosphereduringthecultivation,harvesting,collection,processingandextraction,feedstocktransport,feedstocktojetfuelconversion,jetfueltransportanddistribution,andfuelcombustion–aswellastheILUCvalueapplicabletothetypeoffeedstockviaproofofsustainabilitydocumentationverifiedthroughSCScertification.TheapplicableLCAemissionfactorwillvarydependingontheunderlyingfeedstocktypeandtheproductionpathway.Step4.ApplycalculationapproachAssuggestedbytheSBTiaviationsectorguidance,torecognizethatthechoiceoffuelcaninfluenceboththeupstreamandcombustionemissions,airlinesshouldaccountfortheiremissionsonaWTWbasis.NotethattheGHGPdoesnotrecommendthesameWTWaccountingscope.Theoutcomeoftheabovecalculationwillbetheper-flightwell-to-wakeemissionsoftheairlines,basedonthelifecycleemissionsofneatSAF.ByaccountingforSAFlifecycleemissionsusingLCA-basedemissionfactorsoralternateapprovedLCAvalues,anairlinecanaccountforreducedvaluechainemissions.AsSAFisblendedwithconventionaljetfuel,airlinesshouldkeeparecordoftheeffectiveamountofneatSAFpurchasedandconsumedforflightoperationsduringthereportingperiod.ThisdatacanbeobtainedfromthepurchaseinvoicesofSAForproducttransferdocumentationfromSAFsupplierstodeterminetheexactamountofneatfuelconsumedduringtheflightsthroughouttheyear.Oncearegistryislive,airlinescanalsousethesystemtomaintainarecordoftheirretiredSAFc–bothbundledandunbundled–andtheemissionsreductionstheyrepresent.Scope1EmissionsattributedtoaircraftinternalcombustionengineScope3category3Upstreamemissionsfromfuel-andenergy-relatedactivities,includingemissionsofpurchasedandconsumedSAFincludingfeedstockcultivation,harvesting,collection,processingandextraction,feedstocktransport,blending,feedstocktofuelconversion,jetfueltransportanddistributionSAFWTWemissionsScope1combustionemissionsbasedonTTWemissionfactororapprovedLCAvalues(kgCO2e/kg)xSAFconsumption(kg)+Scope3category3emissionsbasedonbasedonWTTemissionfactororapprovedLCAvalues(kgCO2e/kg)xSAFconsumption(kg)SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines23Step5.AggregateemissionsdatatothecorporatelevelandrollupAsdescribedintheGHGPstandards,toreporttotalcorporate-wideemissions,anairlineshouldgatherandsumupthedataforallitsflightoperationsduringthereportingperiod.Anairline’sGHGemissionsinventoryshouldincludelifecycleemissionsfromneatSAFaswellastheconventionaljetfueluse.Thesumofthelifecycleemissionsofthetwocategoriesoffuelwillbethetotallifecycleemissionsofflightoperationsduringthereportingperiod.TofulfiltheirSAFdemand,airlinesmayrelyonmultiplesuppliersoperatingacrossvaryingjurisdictions,andtherefore,SAFproducedfromavarietyoffeedstocksandproductionpathways.InviewofthelimitedproductioncapacityandtheimpactoflocalregulationsonSAFproductionandreporting,airlinesshoulduseadecentralizedapproachtototalGHGlifecycleemissionsdata.Underadecentralizedapproach,fleetandfuelmanagementshouldcollectfuelpurchaseandfuelconsumptiondataforallflightoperationstocalculateemissions.Whenpossible,airlinesshoulduselifecycleemissionfactorsprovidedbysuppliersandreporttheemissionsdatatothecorporatelevel.AirlineswithouttheabilitytopurchasephysicalfuelcanalsopurchaseandretireunbundledSAFc(viatheregistryoncelive)toclaimSAF’senvironmentalattributes.ThisshouldallowaircraftoperatorsinregionswithlimitedphysicalaccesstoSAFtoinvestinthenascentindustryandmakevalidemissionsreductionclaims.AirlinesshouldreporttheirSAFcusagebysubtractingthemassofCO2erepresentedontheretiredSAFcfromtheirscope1emissions.TheCO2erepresentedbySAFcisbasedonthelifecycleemissionsoftheSAF,relativetoconventionaljetfuel.EachSAFcrepresentsaCO2emassvalueexplainedintheequationbelow:SAFcaccountingtreatment3.3TotalCO2eemissions(mass)representedbySAFcVolumeoffuelxapplicableconventionaljetfuelLCAEF–VolumeoffuelxSAFLCAEFEmissionfactorApublicGHGemissionsreportforairlinesusingSAFand/orSAFctomanagetheiraviationemissionsshouldincludethefollowinginformation:–TotalflightoperationslifecycleemissionsbasedondifferentdatasetsforallthebatchesofSAFandconventionaljetfuelreportedseparatelyforboth:–Scope1(TTW)–directemissionsattributedtofuelconsumptionduringflightoperations.–Scope3category3(WTT)–upstreamemissionsattributedtoactivitiesinthelifecycleofSAFandconventionaljetfuelproduction.–CombustionandupstreamemissionsdataforbiogenicCO2andotherKyotoProtocolemissionsreportedwithinthescopesinmetrictonnesandinmetrictonnesofCO2equivalent.–TotalemissionsreductionsinCO2eclaimedthroughSAFcpurchase.–Proofandnameofthesustainabilitycertificationscheme(RSBorISCC)towhichpurchasedSAFand/orSAFcsupplychainsarecertified(seeRSBBookandClaimManual30andSAFcregistryrulebookformoredetails).–AirlinesretiringandreportingunbundledSAFcshouldcontinuetoreporttheiractualaswellasreducedemissions,calculatedbysubtractingemissionsrepresentedbyretiredSAFcfromactualemissions.Termedas“dualreporting”inGHGP,thishelpstodemonstrateeffectiveemissionreductionsasaresultofretiringSAFc.IntheabsenceofaSAFcregistryinwhichairlinescanretireSAFc,airlinesshouldmakeemissionsreductionclaimsonlyaftertheyreceivecorrespondingproofofsustainabilityandproducttransferdocumentationfromtheirfuelsuppliersinbilateraltransactions.Proposedemissionsreporting3.4SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines24Persona:Corporatetraveller4Corporatetravellersarebusinesseswithemployeesthatareactivelyinvolvedinbusinesstravelbyair,inaircraftoperatedbycommercialairlines.Theseguidelinesonlyapplytocorporatetravellersthatmakeuseofcommercialairlines.Inthecaseofcompanieswithprivateaircraft,theaccountingandreportingmethoddiffersandisdescribedinthe“Privateaircraftpersona”sectionofthispaper.ProposedinventoryboundaryCorporatetravellersshouldaccountforandreporttotalbusinessairtravelemissionsunderscope3category6,whichshouldcompriseLCAemissionsoftheassociatedairlines.Thisdiffersfromtheexistingboundaryofairtravelrelatedscope3category6emissions,whichonlyincludesanassociatedairline’sscope1combustionemissions.Suggestedemissionsaccountingandreportingtreatment–ThecorporatetravelleremissionsinventoryshouldbebasedonalifecycleorWTWbasis.–Whenaccountingforbusinesstravelemissions,corporatetravellersshouldfirstcalculateemissionsforallflightsbasedonconventionaljetfueluse.–Emissionreductions,asaresultofacorporatetravellerpurchasingandretiringSAFc,shouldbeaccountedforbysubtractingemissionsrepresentedbyretiredSAFcfromthecorporatetraveller’sbusinesstravelemissions.–CorporatetravellersshouldclaimreductionsinemissionsfrompurchasedandretiredSAFcthroughtheregistry,oncefunctional.–CorporatetravellersnotretiringSAFcintheregistryshouldonlyusetheapplicableLCAemissionfactorofconventionaljetfueltoreporttheirairtravelemissions.Thisreportingrequirementshouldnotbeaffectedbytheassociatedairlines’choiceoffuel.Introduction4.1SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines25Theemissionscalculationshouldbebasedontheconsumptionandlifecycleemissionsofconventionaljetfuel.Thedatausedinthecalculationwillbebothactivity-basedprimarydataaswellasthird-party-providedsecondarydata.Theseguidelinesincludesamplecalculations,whichcanbefoundinAppendix1todemonstratetheapplicationofthefive-stepapproachforthecorporatetraveller.Emissionsaccounting4.2Step1.IdentifyGHGemissionsourcestocorporateinventoryScope3category6Upstreamemissionsassociatedwithbusinessairtravel,usingapplicablelifecycleemissionsfactor/intensityofconventionaljetfuel.Step2.SelectaGHGemissionscalculationapproachGHGPrecommendsusingoneofthreecalculationmethodstocalculateairtransportGHGemissions:–Distance-basedmethod,whichinvolvesdeterminingthedistanceandmodeofbusinesstrips,andthenapplyingtheappropriateemissionfactorforthemodeused.–Fuel-basedmethod,whichinvolvesdeterminingtheamountoffuelconsumedduringbusinesstravelandapplyingtheappropriateemissionfactorforthatfuel.–Spend-basedmethod,whichinvolvesdeterminingtheamountofmoneyspentoneachmodeofbusinesstravelandapplyingsecondary(environmentallyextendedinput-output)emissionfactors.AccordingtoGHGP,31thefuel-basedmethodforcalculatingtravelemissionsisthemostaccurateasitinvolvesdeterminingtheexactamountoffuelconsumedandapplyingtherelatedemissionfactor.However,thedistance-basedmethodisoftenthemostpracticalapproachforaviationcorporatetravellerstodaytocalculatetheirbusinesstravelemissionsbecause:–Thedatarequiredtoaccuratelyestimateemissionswiththefuel-basedmethodisnotalwaysreadilyavailable.–Thedistance-basedmethodismostconsistentwiththeprevalentaccountingandreportingpractices.–Distanceisthemostavailabledatawithincorporatecustomers’internaldataset,unlesstheyworkdirectlywithairlinestoreceivemoreaccurate,fuel-baseddata.–Thefuel-basedmethodmaybecomemoresuitablewhentherequisitedatasetsbecomereadilyavailable.Therefore,theseguidelinesprovidethereaderwithasamplefuel-basedcalculationapproach.32Althoughthespend-basedmethodiseffectiveforscreeningpurposes,itcanbehighlyinaccurate.Hence,thespend-basedmethodistheleastpreferredwhilecalculatingandreportingemissionsfrombusinesstravel,andtherefore,isnotdetailedhere.Thefuel-basedmethodforcalculatingtravelemissionsisthemostaccurateasitinvolvesdeterminingtheexactamountoffuelconsumedandapplyingtherelatedemissionfactor.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines26∑(Distanceperairtravel(km))×conventionaljetfuelWTWemissionfactor(kgCO2e/p-km)Step4.ApplycalculationapproachDistance-based:Thedistance-basedmethodusestheapplicableconventionaljetfuelLCAemissionfactor(kgCO2e/p-km)andflightdistance(p-km)tocalculatecategory6:businesstravelemissionsStep3.CollectactivitydataandchooseemissionfactorsTheemissionscalculationshouldbebasedonactivitydata,jetfuelconsumptionforthefuel-basedmethodordistancetravelledforthedistance-basedmethod.Theactivitydataandemissionfactorsusedtocalculatebusinesstravelemissionswilldependonthechoiceofthecalculationmethodsexplainedabove.Distance-based:Activitydataincludesthenumberofkilometrestravelledperperson(passenger-kilometres,abbreviatedasp-km)foraparticularaircrafttype.Totaldistance(p-km)travelledbymodeofairtransport(typeofaircraft,travelclassetc.)foremployeesinthereportingperiodcanbecalculatedorcollectedfromthefollowing:1.Automatictrackingofdistancetravelledbyaircraftthroughatravelagencyorothersources2.Travelreportsprovidedbyairlines3.Annualsurveys/questionnaires/reportingmanualofemployeesIrrespectiveofthefueltypeusedbytheirassociatedairlines,corporatetravellersshouldusesecondaryemissionfactorsofconventionaljetfuel.Thesearebasedonthedefaultdatabasesofregionalornationalemissionfactorsofvarioustraveltypes(short,mediumorlonghaulandeconomy,businessorfirst),representedaskilogramsofCO2eemittedperkilometreorpassenger-kilometre.ExamplesofentitieswithpublishedemissionfactordatabasesincludeBEIS(DepartmentforEnvironment,FoodandRuralAffairs(DEFRA)),theUSEPAandtheDutchEmissionsAuthority.Fuel-based:Activitydataincludesmass(kgortonnes)offuelconsumedbyanassociatedairlineallocatedtothereportingcompany’scorporatetravels.Asexplainedabove,thisdataisnotcommonlysharedwithcorporatetravellerstoday.Hence,thisversionoftheguidelinesdoesnotincludeasuggestiononthesourcingofthedataforthefuel-basedmethod.Incalculatingthetotalemissionsforthereportingperiod,theactivitydatashouldbesummedtoobtainthetotalannualkilometrestravelledwithairlines.InAppendix1examples,secondaryemissionfactorspublishedbyBEIS(DEFRA)havebeenusedtocalculatedistance-basedemissions.∑(Massoffuelconsumption(kg))×conventionaljetfuelWTWemissionfactor(kgCO2e/kgfuel))Fuel-based:Thefuel-basedmethodusesfuelconsumptiondata(kg)andtheapplicableconventionaljetfuelLCAemissionfactor(kgCO2e/p-km).Step5.AggregateemissionsdatatothecorporatelevelandrollupToreporttotalcorporatebusinesstravelemissions,thereportingcompanywillgatherandsumuptheemissionsdataforallbusinessairtravelemissionsforthereportingperiod,onalifecycleorWTWbasis.Mostcorporatetravellersreporttheirbusinesstravelemissionsusingacentralizedapproach.However,thereportingcompanyshouldselecttheapproachbestsuitedtothem.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines27CorporatetravellersshouldreporttheirSAFcusage(viatheregistryoncelive)bysubtractingemissionsrepresentedbyretiredSAFcfromscope3category6businesstravelemissionsinventory.TheCO2erepresentedoneachSAFcisbasedontheapplicablelifecycleemissionsoftheconventionaljetfuel.EachunitofSAFcrepresentsaCO2ereduction(kgortonnes)explainedintheequationbelow:SAFcaccountingandreportingtreatment4.3ApublicGHGemissionsreportforacorporatetravellerpurchasingSAFctoreduceitsaviationtravelemissionsshouldincludethefollowinginformation:1.ThecorporatetravelleremissionsreportedonacompletelifecycleorWTWbasis.2.Totalscope3emissionsreductionsinCO2eclaimedbySAFcviathebookandclaimsystem.3.CorporatetravellersretiringSAFcshouldcontinuetoreporttheiroriginalaswellasreducedemissions.TermedasdualreportinginGHGP,thishelpstodemonstrateeffectiveemissionsreductionsasaresultofretiringSAFc.4.CorporatetravellersusingSAFctoreducescope3emissionsshoulddiscloseproofandthenameofthesustainabilitycertificationscheme(RSBorISCC)towhichthefuelsupplychainiscertified(seeRSBBookandClaimManual33andSAFcregistryrulebookformoredetails).IntheabsenceofaSAFcregistry,corporatetravellersshouldmakeemissionsreductionclaimsonlyaftertheyreceivecorrespondingproofofsustainabilityandproducttransferdocumentationfromtheirassociatedairlinesorfuelsupplierinbilateraltransactions.OncetheSAFcregistryislive,corporatetravellersshouldusethisITsystemwiththeirassociatedfuelsupplierandairlinestostreamlinetheSAFcissuance,transferandretirementprocess.Thissystemwillrequirethatfuelsuppliersuploadproofofsustainabilitydocumentationlinkedtoanactivemassbalancecertificationtosubstantiatecertificateissuance.SAFcbuyersshouldonlymakeclaimsonSAFcafteraunithasbeenretiredintheirnamewithintheregistry.Proposedemissionsreporting4.4TotalCO2eemissions(mass)representedbySAFcVolumeoffuelxapplicableconventionaljetfuelLCAemissionfactor(EF)–VolumeoffuelxSAFLCAEFSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines28Persona:Privateaircraft5Privateaircraftareowned,orleasedaircraftusedbybusinessestotransporttheirownpassengersand/orfreight.Toreducetheirtravel-relatedlifecycleemissions,businessesusingprivateaircraftmayprocureSAFanduseitinsteadofconventionalfuel.Alternatively,theycanclaimrelatedenvironmentalbenefitstoreducebusinesstravel-relatedemissionsbypurchasingandretiringSAFcviaaregistry.ProposedinventoryboundaryBusinessesusingprivateaircraftshouldaccountforallthedirectandindirectemissionsattributedtotheuseofprivateaircraftinareportingperiodonalifecycleorWTWbasis.ThesebusinessesshouldincludeintheirGHGemissionsinventoryalltheapplicablelifecycleemissionsincluding:–Scope1emissionsfromthecombustionoffuelduringflightoperations.–Scope3category3emissionsfromupstreamfuelandenergy-relatedactivities,includingallupstreamemissionsofpurchasedandconsumedfuel.Suggestedemissionsaccountingandreportingtreatment–BusinesseswithprivateaircraftusingSAForpurchasingSAFcshouldclaimemissionsreductions,resultingfromsignificantlyloweredemissionsduringupstreamfuelandenergy-relatedactivities,similartothatofanairline.–CombustionandupstreamemissionsdataforbiogenicCO2andotherKyotoProtocolemissionsreportedwithinthescopes.–Emissionscalculationsshouldbebasedonconsumption(massorvolume)ordistancetravelledandlifecycleemissionsoftheusedSAF.Introduction5.1SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines29Step2.SelectGHGemissionscalculatorapproachTheselectionofanemissionscalculationapproachshouldconsidertheavailability,sourceandaccuracyofactivitydataandapplicableemissionfactors.Businessesusingprivateaircraftshouldusethefollowingemissionscalculationmethods,prioritizingthefuel-basedmethodifdataisavailableasitismoreaccurate:–Fuel-basedmethod,whichinvolvesdeterminingtheamountofSAFconsumedduringairtransportandapplyingtheappropriateemissionfactorforthatfuel.–Distance-basedmethod,whichinvolvesdeterminingthedistanceand,ifapplicable,themodeofairtransport,thenapplyingtheappropriatesecondaryemissionfactorforthemodeused.(Themodeofairtransportreferstolong-,medium-andshort-haul,aswellasbusinessversuseconomyclass).Step3.CollectactivitydataandchooseemissionfactorEmissionsdatashouldbecollectedonaWTWbasis–thesumofbothscope1emissionsfromSAFcombustionandscope3category3fuel-andenergy-relatedactivitiesemissionsfromupstreamproductionanddistributionofSAF.SAFsupplierswillprovideanLCAemissionfactor–thesumperunitoffuelforalltheGHGemissionsreleasedintotheatmosphereduringthecultivation,harvesting,collection,processingandextraction,feedstocktransport,feedstocktojetfuelconversion,jetfueltransportanddistribution,andfuelcombustion–aswellastheILUCvalueapplicabletothetypeoffeedstockviaproofofsustainabilitydocumentationverifiedthroughSCScertification.TheapplicableLCAemissionfactorwillvarydependingontheunderlyingfeedstocktypeandtheproductionpathway.Activitydataandsources:–Forfuel-basedcalculations:fuelreceipts,purchaseorprocurementrecords–Fordistance-basedcalculations:distancetravelled,basedonactualtravelreportsEmissionfactorsandsources:–SAFsupplierprovidedcertifiedcarbonintensityvalue–CORSIAdefaultconventionaljetfuelLCAbaselineof89gCO2e/MJ.Step4.ApplycalculationapproachFuel-basedbusinesstravelemissionsinventoryofbusinessusingprivateaircraftScope1combustionemissions(LCAbasedTTWemissionfactororapprovedLCAvalues:kgCO2e/kg)xSAFconsumption(kg)+scope3category3emissions(LCAbasedWTTemissionfactororapprovedLCAvalues:kgCO2e/kg)xSAFconsumption(kg)Distance-basedbusinesstravelemissionsinventoryofbusinessesusingprivateaircraftDistanceperprivateaircraftairtravel(km)×SAFWTWemissionfactor(kgCO2e/km)PleaseseebelowforGHGPstipulatedfivestepstoaccountforSAF-relatedemissions.Step1.IdentifyandmapemissionssourcestocorporateinventoryEmissionsaccounting5.2Scope1DirectemissionsattributedtointernalcombustionengineScope3category2Upstreamemissionsfromfuelandenergy-relatedactivitiesSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines30BusinessesusingprivateaircraftcanalsopurchaseandretireunbundledSAFc(viatheregistryoncelive)toclaimSAF’senvironmentalattributes,muchlikeanairlinewithouttheabilitytopurchasephysicalSAF.ThisshouldallowbusinessesinregionswithlimitedphysicalaccesstoSAFtoinvestinthenascentindustryandmakevalidemissionsreductionclaims.Similartothatofanairline,businessesusingprivateaircraftshouldreporttheirunbundledSAFcusagebysubtractingthemassofCO2erepresentedontheretiredSAFcfromtheirscope1emissions.TheCO2erepresentedbySAFcisbasedonthelifecycleemissionsoftheSAF,relativetothesamevolumeofconventionaljetfuel.EachSAFcrepresentsaCO2emassvalueexplainedintheequationbelow:SAFcaccountingtreatmentProposedemissionsreporting5.35.4–TotalflightoperationsrelatedlifecycleorWTWemissionsforSAFaswellasconventionaljetfuelreportedseparatelyfor:–Scope1–directemissionsattributedtofuelconsumptionduringflightoperations.–Scope3category3(WTT)–upstreamemissionsattributedtoactivitiesinthelifecycleofSAFandconventionaljetfuelproduction.–CombustionandupstreamemissionsforthebiogenicCO2andalltheotherKyotoProtocolemissionsreportedwithinthescopesinmetrictonnesandinmetrictonnesofCO2equivalent.–Totalscope1emissionsreductionsinCO2eclaimedbySAFcviathebookandclaimsystem.–Proofandnameofthesustainabilitycertificationscheme(RSBorISCC)towhichpurchasedSAFand/orSAFcsupplychainsarecertified(seeRSBBookandClaimManual34andSAFcregistryrulebookformoredetails).–BusinessesusingprivateaircraftretiringSAFcshouldcontinuetoreporttheiroriginalaswellasreducedemissions.TermedasdualreportinginGHGP,thishelpstodemonstrateeffectiveemissionreductionsbecauseofretiringSAFc.IntheabsenceofaSAFcregistryinwhichbusinessesusingprivateaircraftcanretireSAFc,thesebusinessesshouldmakeemissionsreductionclaimsonlyaftertheyreceivecorrespondingproofofsustainabilityandproducttransferdocumentationfromtheirfuelsuppliersinbilateraltransactions.TotalCO2eemissions(mass)representedbySAFcVolumeoffuelxapplicableconventionaljetfuelLCAEF–VolumeoffuelxSAFLCAEFStep5.AggregationofemissionsdatatothecorporatelevelandrollupAsSAFareblendedwithconventionaljetfuel,thereportingcompanyshouldkeeparecordoftheamountofneatSAFaswellasconventionaljetfuelpurchasedandconsumedforflightoperationsduringthereportingperiod.Thebusinesstravel-relatedemissionsinventoryofthereportingcompanyshouldcompriselifecycleemissionsfromtheneatSAFaswellastheconventionaljetfueluse.Thesumofthelifecycleemissionsofthetwofuelcategorieswillbethetotallifecycleemissionsofprivateaircraftflightoperationsduringthereportingperiod.Alternatively,ifthereportingcompanyispurchasingandretiringSAFcviathebookandclaimsystem,itshouldmaintainarecordoftheamountofemissionsreductionsrepresentedbyitsretiredSAFc.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines31Persona:Freight6KeyconceptsandsuggestedemissionsaccountingandreportingtreatmentThesefreightguidelinescoverthefollowingthreekeystakeholdertypes:1.Carriersorfreightersthatoperateaircraftwiththesolepurposeoftransportingfreight.352.Freightforwardersorlogisticsserviceproviders(LSPs)thatactasdelegatesbetweenthecompanythatmakestheshipment(theshipper)andthecarrierand/oranassociatedairline.Unlikeacarrier,freightforwardersdonotcarryouttheshipmentsthemselves.3.Inthecaseoflarger,worldwideLSPs,freightforwarderscanalsoactasacarrierifitoperatestheirownaircraft.However,intheseguidelines,thefreightforwarderdoesn’tassumetheadditionalroleofcarriers.4.Shippersthatarepurchasersoffreighttransportserviceswithfreightthatrequirestransportbyair.Shippersmayhirefreightforwarderstosecureairtransportservicesontheirbehalformayhireaircarriersdirectly.Anygivencompanymayincludebusinessunitsacrossmorethanoneofthesestakeholdertypes,i.e.acompanycanassumeandreportemissionsinmultipleroles.Inthatcase,itshouldfollowtherecommendationsdetailedbelowforeachstakeholdertype(presentedasmutuallyexclusivehereforclarity)andthentotaltheiremissionsacrosseachcategory.Freightorcargoaregoodsthataretransportedbyair,seaorland.Forthisaccountingandreportingguideline,onlyairtransportofcargowillbeconsidered.Airfreight,includingmail,istransportedbytwotypesofaircraft:dedicatedcargoaircraft,whichcarryfreightonly,andaircraftoperatedbycommercialairlines,whichcarrybothpassengersandfreightintheholdsofaircraft,calledbellycargo.WhenunbundledfromthephysicalSAF,SAFccanbesoldandclaimedseparately,whichenables:Theabove-listedstakeholderstocontributetothecostofandclaimtheenvironmentalattributesoftheunderlyingneatSAFandmoredirectlyaddresstheclimateimpactsoftheiraviationfreightoperations.Introductiontofreightemissionsaccounting6.1SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines32Overviewofscopereportingandaccountingforfreight“personas”TABLE4Emissionsaccounting6.2ThissectionproposesemissionsaccountingfortheaforementionedthreekeystakeholdersusingtheGHGPstipulatedfive-stepapproachinidentifyingandcalculatingGHGemissions.TheemissionfactorusedinthecalculationofSAF-relatedemissionsshouldbebasedonconsumption(massand/orvolume)andlifecycleemissionsoftheusedSAF.TheapplicableLCAemissionfactorwillvarydependingontheunderlyingSAFfeedstockandtheconversionpathway.Step1.Identifyandmapemissionssourcestocorporateinventory:CarrierScope1DirectemissionsattributedtointernalcombustionengineScope3category3Upstreamemissionsfromfuelandenergy-relatedactivities,includingemissionsofpurchasedandconsumedSAFincludingfeedstockcultivation,harvesting,collection,processingandextraction,feedstocktransport,blending,feedstocktofuelconversion,jetfueltransportanddistribution.Scope3category4Upstreamtransportanddistribution-relatedactivities(outsourcedfuelconsumption)forfreightforwardersandshippers,includingfuelconsumptionofassociatedcarriers.CarrierFreightforwarderShipper–Scope1emissionsfromcombustionduringflights–Scope3category3–Scope3category4–Scope3category3–Scope3category4–Scope3category3–Scope3category41.Shipperstocontributetoandreport–bypurchasingandretiringSAFc–environmentalattributesassociatedwiththeconsumptionofSAF.WiththehelpofafunctioningSAFcbookandclaimregistry,theshipperscandosoeveniftheassociatedcarriersaren’tdirectlyusingSAFfortheirfreightaviationoperations.2.CarriersusingSAFfortheirfreightaviationoperationtoallocatetheemissionsreductionstoshippersthatcontributetotheirabatementeffortsbypurchasingfreightservicesandSAFc.Wherepossible,theseguidelinesdirectlymakeuseofandbuildfromtheGHGPGlobalLogisticsEmissionsCouncilframeworkandthedraftSmartFreightCentreAbatementCostSharingFramework.AsSAFciscurrentlynotexplicitlyaddressedorrecognizedintheabovestandards,thespecificrecommendationsontheuseofSAFcmaynotconformwiththeabove.ProposedinventoryboundaryandscopeallocationThecorporateemissionsinventoryboundaryandtheaccountingtreatmentofcarriers,freightforwardersandshippersaredependentontheirorganizationalandoperationalboundary,aswellasbusinesscontext,whichcanvarywidely.Thescopeandcategorieslistedaboveincludethefollowingactivitiesandrelatedemissions:–Scope1emissionsincludedirectemissionsfromthecombustionoffuelduringflights.–Scope3category3comprisesupstreamfuelandenergy-relatedactivities,includingallupstreamemissionsofpurchasedandconsumedfuel.–Scope3category4comprisesupstreamtransportanddistribution,includingemissionsfromoutsourcedfuelconsumption.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines33CarrierAcarrierisresponsibleforaccountingandreportingthecompletelifecycleemissionsoftheSAFaswellastheconventionaljetfuelthatitconsumes.Sinceactivitydatasuchasfueluseforthedurationoftheflightcanbedirectlyandreadilysourced,thefuel-basedmethodshouldbeusedtocalculateGHGemissions.EmissionsdatashouldbecollectedonaWTWbasisasthesumofcombustionandenergy-relatedemissionsfromtheupstreamproductionanddistributionofSAFandconventionaljetfuel.Activitydata:–SAFandconventionaljetfuelconsumptioninmass,fromreceiptsandfuelmanagementsystems.Fuelusedatashouldbebasedonfullroundtripflights,definedbytheSmartFreightCentre37asagroupofsequentialjourneysthatstartandendinthesameplace.Emissionfactor:–Supplier-specificemissionfactorbasedonLCAemissionsforeachbatchofSAFpurchasedandused.–Forconventionaljetfuel,thedefaultCORSIALCAemissionfactorofconventionaljetfuelorjurisdiction-specificequivalent.AcarrierisresponsibleforaccountingandreportingthecompletelifecycleemissionsoftheSAFaswellastheconventionaljetfuelthatitconsumes.ShipperScope3category3Upstreamemissionsfromfuelandenergy-relatedactivities,includingemissionsofpurchasedandconsumedSAFincludingfeedstockcultivation,harvesting,collection,processingandextraction,feedstocktransport,blending,feedstocktofuelconversion,jetfueltransportanddistribution.Scope3category4Upstreamtransportanddistribution-relatedactivities(outsourcedfuelconsumption)suchasassociatedcarriers’fuelconsumption.FreightforwarderScope3category3Upstreamemissionsfromfuelandenergy-relatedactivities,includingemissionsofpurchasedandconsumedSAFincludingfeedstockcultivation,harvesting,collection,processingandextraction,feedstocktransport,blending,feedstocktofuelconversion,jetfueltransportanddistribution.Scope3category4Upstreamtransportanddistribution-relatedactivities(outsourcedfuelconsumption)suchasassociatedcarriers’fuelconsumption.Inidentifyingtheinventoryboundaryofthefreight-relatedSAFandSAFccorporatebuyers,theseguidelinesconformwiththefollowingstandards:36–Assumesscope1orTTWcombustion-relatedemissionsofbiogenicSAFtobezero.–IncludesSAF-relatedWTTemissionsattributedtoproduction,transportanddistribution.SAFsupplierswillprovideanLCAemissionfactor–thesumperunitoffuelforalltheGHGemissionsreleasedintotheatmosphereduringthecultivation,harvesting,collection,processingandextraction,feedstocktransport,feedstocktojetfuelconversion,jetfueltransportanddistribution,fuelcombustion–aswellastheILUCvalueapplicabletothetypeoffeedstockviaproofofsustainabilitydocumentationverifiedthroughSCScertification.Steps2and3.SelectaGHGemissioncalculationapproach,collectactivitydataandchooseemissionfactorSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines34ExplanatorynoteforfreightforwardersandshippersForshippersandfreightforwarders,thedistance-basedmethodusesmasstoquantifytheamountofcargotransportedorprocessed.Massisselectedduetoitsconsistentapplicationacrossthesupplychain,andalsobecauseitiswidelyacceptedinpublishedmethodologies.Thedistanceashipmentistransportedismeasuredfromthepointatwhichtheshipperhandsitovertothecarrierandendswiththehand-overoftheshipmenttoanothercarrierortheendreceiver,forexample,ahouseholdoranotherbusiness.Inordertoensurethatemissionsinventoriesarebasedonlifecycleemissions,freightforwardersandshippersshoulduseWTWemissionfactorsforbothSAFandconventionaljetfuel.FreightforwardersandshippersshouldusetheCORSIAbaselineof89gCO2e/MJoranalternativejurisdiction-specificLCAvalueintheiremissionscalculations.Forfreightforwarders,notethatwhiledistance-basedistheGLECprescribedandmostcommonlyusedmethod,dependingontheavailabilityofactivitydata(fueluseorinvoicesforfuelpurchase)andoperationalor/andjurisdictionalguidelines,afreightforwardercanalsousethefuel-orspend-basedmethod.Forallthreemethodologies,calculationapproachesshouldbeinlinewiththeGHGPandGLECframeworks.Step4.ApplycalculationapproachCarrier:Fuel-basedmethodSAFWTWemissionsScope1combustionemissionsbasedonTTWemissionfactororapprovedLCAvalues(kgCO2e/kg)xSAFconsumption(kg)+scope3category3emissionsbasedonbasedonWTTemissionfactororapprovedLCAvalues(kgCO2e/kg)xSAFconsumption(kg)FreightforwarderBasedonitsinventoryboundary,thefreightforwarderisresponsibleforallupstreamemissionsofthefuelconsumedduringthetransportofthecargo,aswellasanyemissionsfromupstreamtransportanddistributionofthecargo.Althoughthefreightforwardercanuseanyofthethreemethods(fuel-based,distance-basedorspend-based)tocalculateitsscope3emissions,distance-basedisthemostcommonlyused.Activitydata:–Distancetravelled,basedononboardsystemsorGreatCircleMapper–Massofshipment(grossmass)Emissionfactor:–DefaultCORSIALCAemissionfactorofconventionaljetfuelbaselineorjurisdiction-specificequivalentbasedonLCADefaultfactors:–Fuelefficiency(InternationalAirTransportAssociation(IATA)RP1678orEN16258)andfuelintensity(IATARP1678orEN16258)ShipperBasedonitsinventoryboundary,theshipperisresponsibleforallemissionsfromupstreamtransportanddistributionofthecargo,carriedoutbythecarrierorthefreightforwarder–incargo-designatedaircraftorinthebellyholdofapassengeraircraft.Basedontheavailabilityofdataandcommonindustrypractice,shippersshouldusethedistance-basedmethodtocalculatetheirscope3emissions.Activitydata:–Distancetravelled,basedononboardsystemsorGreatCircleMapper–Massofshipment(grossmass)Emissionfactor:–DefaultCORSIALCAemissionfactorofconventionaljetfuelbaselineorjurisdiction-specificequivalentbasedonLCADefaultfactors:–Fuelefficiencyandfuelintensity(IATARP1678[tobesupersededsoonbyRP1726]orEN16258)SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines35Step5.AggregateemissionsdatatothecorporatelevelandrollupInthecaseofthecarrier,toaggregatetotalcorporatebusinesstravelemissions,thereportingcompanyshouldgatherandadd-updataforairbusinesstravel-relatedWTWemissionsforthereportingperiodbasedonSAFandconventionaljetfuelconsumption.Inthecaseoffreightforwardersandshippers,thetotalemissionsbasedontheapplicableactivitydatashouldbesummedforthereportingperiodtocalculatedistance-basedemissions.SAFcaccountingtreatment6.3Carriers,muchlikeairlines,canpurchaseandretireunbundledSAFc(viatheregistryoncelive)toclaimenvironmentalattributes.ThisshouldallowcarriersinregionswithlimitedphysicalaccesstoSAFtoinvestinthenascentindustryandmakevalidemissionsreductionclaims.CarriersshouldreporttheirunbundledSAFcusagebysubtractingthemassofCO2erepresentedonbytheretiredSAFcfromtheirscope1emissionsinventory.Freightforwardersandshippers,toclaimSAFc-relatedemissionsreductionsintheirscope3emissionsinventory,shouldsimilarlysubtracttheiremissionsbytheCO2erepresentedbytheretiredSAFc.EachSAFcrepresentsaCO2emassvalueexplainedintheequationbelow:Tonne-km(tkm)Totalfreightinmass(tonne)xaverageshipmentdistance(km)TotalGHGemissions(kgCO2e)Withafuelefficiencyfactor∑(totaltkm×jetfuelWTWefficiencyfactor(kg/tkm))xfuelemissionfactor(kgCO2e/kg)TotalCO2eemissions(mass)representedbySAFcVolumeoffuelxapplicableconventionaljetfuelLCAEF–volumeoffuelxSAFLCAEFStep1:Step2:Freightforwarderandshipper:Distance-basedTheabovemethodologyshouldalsobeusedtocalculateemissionsfromtheconsumptionofconventionaljetfuel.SAFismixedwithconventionaljetfueltovaryingdegrees.Hence,itisimportantforcarrierstokeeparecordoftheamountofneatSAF,aswellasconventionaljetfuel,consumedduringthereportingperiod.ThisdatacanbeobtainedfromthepurchaseinvoicesofSAForproducttransferdocumentationfromSAFsupplierstodeterminetheexactamountofneatSAFconsumedduringtheflightsthroughouttheyear.Byaddingthelifecycleemissionsofthetwofueltypes,thecarriershouldcalculatethetotallifecycleemissionsoftheirflightoperationsduringthereportingperiod.Whencalculatingtheirrespectiveemissionsinventories,freightforwardersandshippersshouldusetheapplicablelifecycleemissionsofconventionaljetfuelortheCORSIAdefaultconventionaljetfuelLCAbaselineof89gCO2e/MJ.Both“personas”shouldensurethattheunderlyingdataaccountsforallrelevantGHGsandfulllifecycleemissionsoftheconventionaljetfuel.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines36KeyrecommendationsandnextstepsBringingSAFctolifeisacollectiveandongoingendeavour.ThecollaborativeworkofCST,theSABA,theRSB,theSmartFreightCentre(SFC)andmanyotherpartnersinindustryhasprogressedthebroaderframeworkthisfar.ThiscollaborativeeffortcontinuestobuildauniversalmarketinfrastructurethatcanunlockkeybarrierstoSAFatscale.Thekeyrecommendationsmadeintheseguidelinesare:–AllusersofSAFandSAFcshouldaccountforandreporttheiruse–aswellastheiruseofconventionaljetfuel–onawell-to-wakebasis.AccountingforthelifecycleemissionsofbothconventionaljetfuelandSAFwiththesamefulllifecyclescopewillenableeveryactortocomparethelifecycleemissionsofthesefuelsmoreholisticallyandaccurately.–TheemissionsreductionsassociatedwithSAFcertificates,whenclaimedbyairtransportprovidersandaviationcustomers,shouldbereportedwithinscopesasdirectreductionstotheirairtravelemissions(Scope1forairtransportproviders,Scope3Category6forcorporatetravellers,Scope3Category3and4forfreightforwardersandshippers).–Forairtransportproviders(airlines,privateaircraftownersandoperators,andfreightcarriers),thisrecommendationholdstrueforbothbundled(i.e.,carriedwiththephysicalfuelvolumetheypurchase)andunbundled(i.e.notcarriedwiththephysicalfuelvolumetheypurchase)certificates,whichcriticallyenablesairtransportprovidersoperatinginregionswithoutSAFsupplytoinvestinSAFtostartdecarbonizingtheirvaluechains,ifnottheirdirectsupplychains.–Whilespend-basedcalculationsarecommonandsimplewaystocalculateemissionsassociatedwithairtravel,theyarenotasaccurateasdistanceandfuel-basedcalculations.Theseguidelinesrecommendthataviationcustomersusedistance-basedcalculationstounderstandtheiraviationfootprintmoreaccurately,andtherolethatSAFcpurchasescanplayinreducingthisfootprint.Fuel-basedcalculationsarenotyetpracticalformanyaviationcustomers,butifthischanges,thefuel-basedmethodisalsorecommendedasanaccuratealternativetospend-basedcalculations.NextstepsTheseguidelineswillbepilotedinthecomingmonthswithaneyetopracticality,consistencyandclarity.Inthisspirit,interestedcompaniesintheaviationvaluechainareinvitedtotesttherecommendationsincludedherein.ParticipatingasanearlyadopterwillhelptoestablishconsensustowardsaunifiedsetofguidanceforhowSAFandSAFcaccountingandreportingcanworktofacilitatethedecarbonizationoftheaviationsector.Ultimatelytheseguidelinesaimtoremoveuncertaintyinthemarketandfosteracommonunderstandingandalignmentacrosstheaviationvaluechain,aswellaswithpractitionersandstandardsettersoutsideofit.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines37Sustainableaviationfuel(SAF)suppliersamplecalculationusingcornoilandhydro-processedestersandfattyacids(HEFA)pathwayAppendix1:SamplecalculationsSAFlifecycleemissionsarecalculatedasthesumofthe“corelifecycleassessment(LCA)”andtheestimatedinducedlandusechange(ILUC)emissionvalues.Dataused:MassofcornoilpurchasedbytheSAFsupplier1,000tonnesor1,000,000kgLCAvaluesforcornoilbasedonMIT-GREETmodel38Feedstockcultivationandcollection0.0025kgCO2e/MJFeedstocktransport0.0005kgCO2e/MJFeedstocktofuelconversion0.014kgCO2e/MJFueltransport0.0005kgCO2e/MJMidpointcarbonintensityvalue0.0172kgCO2e/MJ39CornoilILUCLCAvalue400Combustionemissionfactor(Forbiomass-derivedfuels,CO2emissionsfromfuelcombustionareassumedtobeoffset,thereforecountedaszerointheLCAofSAF)0Energydensity/contentbymassofhydro-processedoilofbiomassorigin,tobeusedforreplacementofjetfuel4144MJ/kgTotalSAFlifecycleemissionsCoreLCAvalues(gCO2e/MJ)+ILUCemissionsvalues(gCO2e/MJ)SAFcoreLCAvaluesEF(cultivation)xkgoffeedstock+EF(harvestingandcollecting)xkgoffeedstockacquired+EF(processingandextraction)xkgoffeedstock+EF(feedstocktransportation)x(kgoffeedstockxdistance)+EF(fuelproduction)xkgofSAF+EF(SAFtransportanddistribution)x(kgofSAFxdistance)ASustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines38Note:LCAvaluesareconvertedfromkgCO2e/MJtokgCO2e/kgbymultiplyingtheformerwiththeenergydensity/contentofSAFinMJ/kg.Forexample:0.0025kgCO2e/MJX44MJ/kg=0.11kgCO2e/kgCalculatingGHGemissionsforSAFsuppliersAirlinesamplecalculationusingtotalSAFWTWemissionsusingtheFischer-TropschpathwayTotalSAFWTWemissionScope1combustionemission(LCAbasedTTWemissionfactororapprovedLCAvalues:kgCO2e/kg)xSAFconsumption(kg)+scope3category3emission(LCAbasedWTTemissionfactororapprovedLCAvalues:kgCO2e/kg)xSAFconsumption(kg)CornoilpurchasedkgFeedstockcultivationandcollectionkgCO2e/MJFeedstockcultivationandcollectionkgCO2e/kgEmissionskgCO2e1,000,0000.00250.11110,000CornoilpurchasedkgFeedstocktransportgCO2e/MJFeedstocktransportkgCO2e/kgEmissionskgCO2e1,000,0000.00050.02222,000CornoilpurchasedkgFeedstocktofuelconversiongCO2e/MJFeedstocktofuelconversionkgCO2e/kgEmissionskgCO2e1,000,0000.0140.616616,000CornoilpurchasedkgFueltransportgCO2e/MJFueltransportkgCO2e/kgEmissionskgCO2e1,000,0000.00050.02222,000FueltransportedkgFuelcombustionkgCO2e/kgEmissionskgCO2e1,000,00000TotalLCAemissions770,000Dataused:TypeofSAFconsumedAgricultureresidueTotalSAFconsumedduringreportingperiod1,000,000tonnesor1,000,000,000kgAgricultureresidueGHGintensity420.0077kgCO2/MJ43Energydensity(energycontent)bymass44MJ/kgAgricultureresidueemissionfactor(WTT)(Agricultureresidueemissionfactor(WTT)=agricultureresidueGHGintensityxenergydensity(energycontent)bymass)0.34kgCO2e/kgCombustionemissionfactor(TTW)0BSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines39CalculatingGHGemissionsforairlineusingSAFSAFconsumption(kg)Emissionfactor(TTW)kgCO2e/kg(a)SAFTTWemissions(kgCO2e)1,000,000,00000SAFconsumption(kg)Emissionfactor(WTT)kgCO2e/kg(b)SAFWTTemissions(kgCO2e)1,000,000,0000.34340,000,000SAFWTTemissions(tCO2e)SAFTTWemissions(tCO2e)SAFWTWemissions(tCO2e)340,0000340,000Corporatetravellersamplecalculationusingthedistance-basedmethodExampleofdistance-basedemissionscalculationapproachbasedontheapplicablewell-to-wakeemissionfactor.Themethodusestheapplicablesecondaryemissionfactorofconventionaljetfueldenominatedinpassengerkilometres(kgCO2e/p-km).∑(Distanceperairtravel(short,mediumandlonghaul+travelclass)×applicableWTWjetfuelemissionfactor(kgCO2e/p-km)DatausedtocalculateemissionsfromcorporatetravellerflyingfromLondonHeathrow(LHR)toRomeFiumicinoAirport(FCO)usingBEISemissionfactorDistanceasperGreatCircleMapper1,446kilometersBEISsourcedWTTemissionfactorfromshort-haulflightstoandfromtheUKWTT0.01681kgCO2e/p-kmTTW0.01681kgCO2e/p-kmWTW0.17034kgCO2e/p-kmTravelactivity(km)WTWemissionfactor(kgCO2e/p-km)TotalWTWemissions(kgCO2e)1,4460.17034246Unitconversionfromtonnetokg(1t=1000kg).CSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines40Tocalculatethetotalscope3.6emissionsofthecorporatetravellerforthereportingperiod,thetotalWTWemissionsofeachairbusinesstravelarecalculatedandsummedup.Inthebelowexample,itisassumedthatemployeesofthereportingcompanytravelledtwiceforbusinessduringthereportingperiod.Inordertoaccountforandreportitsair-travel-relatedscope3.6emissionsinventory,thecorporatetravellerinthisexamplesubtractstheirbusinesstravelemissionsby0.75tCO2erepresentedbytheretiredSAFc.Thesamecalculationappliestoanyother“persona”,forexample,airlinesorbusinessesusingprivatejets,purchasingandretiringSAFcviathebookandclaimsystem,althoughthescopewillvary.ExamplecalculationofSAFcaccountingandreportingtreatmentCorporatetravellersamplecalculationusingthefuel-basedmethodFlightAssociatedjetAenergy(MJ)CORSIAbasedenergyintensity(kgCO2e/MJ)TotalemissionsincludingWTW(kgCo2e)LHR-FCO2.8760.0890.256LHR-JFK13.5040.0891.2021.458TotalemissionsincludingWTW(tCO2e)duringthereportingperiodtCO2erepresentationintheretiredSAFcScope3.6emissions(tCO2e)duringthereportingperiod1.45780.750.708Unitconversionfromtonnetokg(1t=1000kg).Datausedtocalculatefuel-basedemissionsforcorporatetravellerflyingfromLHRtoJFKFuelconsumedduringflightfromLondonHeathrow(LCR)toJohnF.KennedyInternationalAirport(JFK)70,000litres(approximation)CORSIAdefaultconventionaljetfuelLCAbaseline0.089kgCO2e/MJJetAfueldensitybyvolume0.820kg/litresJetAfuelenergycontentbyvolume35.4MJ/litreJetALCAemissionfactor(volume)44WTW3.20kgCO2e/litrejetfuelDESustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines41Thedatarequiredtoaccuratelyestimateemissionswiththefuel-basedmethodisnotalwaysreadilyavailable.Hencethefuel-basedmethod,despitebeingmostaccurate,iscurrentlynotpracticable.Thefuel-basedmethodmaybecomemoresuitablewhentherequisitedatasetsbecomeaccessible.Therefore,theseguidelinesprovidethereaderwithasamplefuel-basedcalculationapproach.Step-by-stepcalculationguideforcorporatetravelleremissionsaccountingCorporatetravelemissionscalculatedusingCORSIAdefaultconventionaljetfuelLCAbaseline:∑(quantityoffuelconsumed(litres))×jetfuelenergycontent(MJ/litres)×CORSIAbaselineemissionfactorofthefuel(e.g.kgCO2e/MJ)CorporatetravelemissionscalculatedusingjetALCAemissionfactor:∑(quantityoffuelconsumed(litres))×jetfueldensity(kg/litres)×emissionfactorofthefuel(e.g.kgCO2e/litre)Fuel(litres)JetAfuelenergydensity(MJ/litre)CORSIAbaseline(kgCO2e/MJ)TotalWTWemissions(kgCO2e)70,00035.40.089220,542Fuel(litres)LCAemissionfactorjetA(kgCO2e/litre)Totalfuel-basedemissions(kgCO2e)70,0003.20224,000Distance-basedmethodkmxDEFRAEFkgCO2e/km=kgCO2eFuel-basedmethodL(fuel)xdensitykg/L=kgkgxenergycontentMJ/kg=MJMJxkgCO2e/MJ=kgCO2eSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines42TheproposedSAFcertificate(SAFc)accountingandreportingguidelinesattempttoalignasmuchaspossiblewithotherstandardsoncarbonaccountingfortheaviationsector,businesstravelandfreight.Theseguidelinesbuildonthebelow-listedpublications,whichcontextualizeandinformthisdocument.OwingtotherelativenascencyoftheSAFandSAFcindustryandsystem,thelistedresourcesofferdiverseperspectivesonkeyissues.Theproposedguidelines,therefore,comparetheseresourcesandmakeappropriatesuggestionstomaximizecompatibilitywhilealsostreamliningdatacollection,accountingandreportingefforts.TheGreenhouseGasProtocol–ACorporateAccountingandReportingStandard–Thiscorporatestandardestablishestherequirementsandguidancefororganizationsandcompanieswhowishtoprepareacorporate-levelgreenhousegasemissionsinventory.TheGreenhouseGasProtocol–Scope2Guidance–TheScope2Guidancestandardizeshowcorporationsestimateemissionsfrompurchasingoracquiringvarioustypesofenergy.ImportantlyitincludesrequirementsforaccountingofemissionsfromenergycontractsandinstrumentssuchasEACsinGHGinventories.TheGreenhouseGasProtocol–CorporateValueChain(Scope3)AccountingandReportingStandard–TheCorporateValueChain(Scope3)AccountingandReportingStandardestablishesguidanceforcompaniestoassessemissionsimpactacrosstheirentirevaluechainandthusdetermineaneffectivestrategyforfocusingtheiremissionsreductionactivities.TheGreenhouseGasProtocol–TechnicalGuidanceforCalculatingScope3Emissions–TheTechnicalGuidanceforCalculatingScope3Emissionsguidesbusinessesincompletingtheirscope3inventories.ItprovidesmethodsforcalculatingGHGemissionsforeachofthefifteenscope3categories,datasourcesandworkedexamples.TheGreenhouseGasProtocol–ProductLifeCycleAccountingandReportingStandard–Theproductstandardarticulatesamethodologythatcanbeusedtounderstandthefulllifecycleemissionsofaproductandthusprovidescompaniesandorganizationswithinsightastowherebesttofocustheiremissionsreductionactivities.Science-BasedTargetsinitiative–Science-basedTargetSettingFortheAviationSector–ThisSBTiguidanceoutlinesatarget-settingmethodforairlinestomeetthesector’sParis-alignedGHGintensityby2050.ItprovidesguidanceforusingSAFtowardsascience-basedtargetbutacknowledgesthatthereisnoclearguidanceasofyetforSAFcaccountingundertheGHGP.ICAO–CORSIADefaultLifeCycleEmissionsValuesforCORSIAEligibleFuels–ICAO’sCORSIAgivesdefaultlifecycleemissionsvaluesthatmaybeusedbyanaircraftoperatortoclaimemissionsreductionsfromtheuseofCORSIA-eligiblefuelseachyear.CORSIAalsoprovidesanactuallifecycleemissionsmethodologyforSAFsupplierswhosesupplychainsmaynotbeaccuratelyrepresentedbythedefaultvalues.RSBBookandClaimManual–Thisdraftmanualproposestheframeworkforarobustbookandclaimsystembydescribingthenecessaryprerequisitesforregistration,transferandretirementofunitsorcertificatesinaregistry.TheSAFcertificaterulebookandregistrythatSABAisdevelopingaredesignedtobecompatiblewiththedraftRSBBookandClaimManual.PoweringSustainableAviationThroughConsumerDemand:TheCleanSkiesforTomorrowSustainableFuelCertificate(SAFc)Framework–ThepreviousreportdevelopedbytheWorldEconomicForum’sCleanSkiesforTomorrowinitiativeintroducestheSAFcframework.Thereportexplainstheneedfor,purposeof,initialstepstowardsandgeneralfunctionalityofSAFc.Appendix2:NormativereferencesSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines43SmartFreightCentre–SAFGreenhouseGasEmissionsAccountingandInsettingGuidelines–SmartFreightCentre’sguidelinesguidestakeholdersinSAFemissionsaccountingandlayoutprinciplesforabookandclaimchainofcustodysystemforSAFinsets.SmartFreightCentre–FrameworktoIncentivizeFreightTransportationGreenhouseGasEmissionReductionActivities–SmartFreightCentre’sdraftframeworklaysouthowcompaniescanincentivizeGHGemissionreductionactivitiesacrossfreighttransportsupplychainsthroughbookandclaimmechanisms.Itaddressesbarrierstobroaderpartnershipsaroundfreighttransportdecarbonizationandoutlinesawayforshippers,forwarders,carriersandprovidersoflow-emissiontransportsolutionstosharethecostsofdecarbonizingfreighttransport.GlobalEmissionsLogisticsCouncil(GLEC)Framework–GLEChasputtogetheragloballyrecognizedmethodologyforharmonizedcalculationandreportingoflogisticsGHGfootprintsacrossmulti-modalsupplychains.Itcanbeimplementedbyshippers,carriersandlogisticsserviceproviders.ThecalculationsintheGLECframeworkarecomplementedbythefollowingtools:InternationalAirTransportAssociation(IATA)–RecommendedPractice1678–IATAprovidesastandardmethodologybywhichanairlineoranythirdpartycancalculateCO2emissionsgeneratedbyaircargoattheshipmentlevel.Itaimstoserveasanindustry-widesolutiontoaddressthechallengesofaircargocarbonfootprintmeasurementandreporting.USEnvironmentalProtectionAgency(EPA)–2018SmartWayAirCarrierPartnerTool:UserGuide–SmartWayAirCarriersrepresentsasetofmemberorganizationsthatmeasure,benchmarkandreportemissions,andimprovetheirsustainabilityperformanceonanannualbasis.UsersmusttimelysubmitacompletedandaccurateSmartWayAirTooltotheUSEPAtomakesuredataisintheEPApartnerdatabase.EuropeanStandards–CSNEN16258,23–Thisstandardspecifiesgeneralprinciples,definitions,systemboundaries,calculationmethods,apportionmentrulesanddatarecommendations,withtheobjectivetopromotestandardizedandverifiabledeclarationsregardingGHGemissionsrelatedtotransportservices.Italsoincludesexampleapplicationsoftheprinciples.ThestandardwillbesucceededbyISO14083inNovember2022.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines44TheproposedSAFcemissionsaccountingandreportingguidelinesaretheresultofanextensivereviewofexistinggreenhousegasemissionsreportingguidelinesforaviationandbeyond,andSAFfeedstockandproductionpathwaycharacteristics.TheinterpretationsandsuggestionshereinwererefinedthroughstakeholderconsultationfacilitatedbytheWorldEconomicForum,CleanSkiesforTomorrow(CST)coalition,RMIandPwC.ThiscollaborativeeffortwouldnothavebeenpossiblewithoutthesubstantialcontributionsofCSTworkinggroupparticipants,inparticulartheSustainableAviationBuyersAlliance(SABA)andSkyNRG,towhomCST,PwCandRMIwouldliketoexpresstheirgratitude.SAFcworkinggroupKarlijnArtsManager,PolicyandSustainability,SkyNRGAriannaBaldoProgrammeDirector,RoundtableonSustainableBiomaterialsIngmarBarendregtManagerAdvisory,PwCIstvanBartDirector,GlobalClimate,EnvironmentalDefenseFundEleanorBastianSeniorProgramManager,AmazonHugoBoitenHead,ProductManagement,RenewableAviation,NesteOyjRikBrouwerGHGExpert,SkyNRGKimCarnahanSeniorDirector,NetZeroFuels,EngieImpactStephaneChongLead,SustainableSupplyChain,NovoNordiskJuliaFidlerManager,GroupSustainabilityProgram,MicrosoftNoelleFrohlichSeniorExpert,CleanOperations,CorporateDevelopment,DeutschePostDHLGroupCharlotteHardenbolHead,SalesandMarketing,SkyNRGContributorsWorldEconomicForumAdrienneGibbsPolicyLead,CleanSkiesforTomorrowLaurenUppinkCalderwoodHead,Aviation,TravelandTourism,PlatformforShapingtheFutureofMobilityRMIAndrewChenPrincipal,AviationDecarbonizationLauraHutchinsonManager,AviationDecarbonizationPwCNetherlandsSohaibArshadManager,ESGServicesYasminBarwanitzSeniorAssociate,ESGServicesEmmyHuijsserAssociate,ESGServicesKarinMeijerPartner,ESGServicesEditinganddesignSophieEbbageDesigner,StudioMikoMarthaHowlettEditor,StudioMikoAcknowledgementsSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines45SamIsraelitChiefSustainabilityOfficer,Bain&CompanyAdamKlauberVicePresident,SustainabilityandESG,WorldEnergySenjaKuokkanenSustainabilityManager,ClimateandCircularEconomy,NesteOyjDevonLakeHead,NetZeroStrategy,MetaNoraLovellMarchantVicePresident,GlobalSustainability,AmericanExpressGlobalBusinessTravelAmyMalakiHead,PolicyandSustainability,SkyNRGJoshuaMargulManager,SustainabilityandESG,JetBlueAirlinesKwasiMitchellChiefPurposeOfficer,DeloitteUSMaximeMolenaarTeamManager,Products,SkyNRGAndreeaMoyesDirector,GlobalAviationSustainability,AirBPBenMurphyVicePresident,Sustainability,BoomSupersonicLisaNewman-WiseInternalSustainabilityLeader,DeloitteUSElbaPareja-GallagherSustainabilityDirector,StakeholderEngagement,UPSBettinaPaschkeVicePresident,ESGAccounting,ReportingandControlling,DHLExpressAntoinePoulallionSeniorSustainabilityManager,BostonConsultingGroupAaronRobinsonSeniorManager,EnvironmentalSustainability,UnitedAirlinesHemshikhaSainiSeniorAssociate,ESG,PwCCourtneyUnruhManager,ESGandSustainability,AlaskaAirlinesSustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines46Endnotes1.GHGP,GHGProtocolScope2Guidance,2014,pp.6,https://ghgprotocol.org/sites/default/files/standards/Scope%202%20Guidance_Final_Sept26.pdf.2.WorldEconomicForum,CleanSkiesforTomorrow:SustainableAviationFuelsasaPathwaytoNet-ZeroAviation,2020,https://www.weforum.org/reports/clean-skies-for-tomorrow-sustainable-aviation-fuels-as-a-pathway-to-net-zero-aviation/.3.GreenhouseGasProtocol(GHGP),GHGProtocolScope2Guidance,2014,pp.6,https://ghgprotocol.org/sites/default/files/standards/Scope%202%20Guidance_Final_Sept26.pdf.4.GlobalLogisticsEmissionsCouncil(GLEC),SmartFreightCentre(SFC),AbatementCostSharingFrameworktoIncentivizeFreightTransportationGreenhouseGasEmissionReductionActivities,2022,https://www.smartfreightcentre.org/en/news/public-comment-period-for-smart-freight-centre-framework-to-incentivize-freight-transportation-greenhouse-gas-emission-reduction-activities/82213/.5.“SustainableAviationFuels(SAF)”,InternationalCivilAviationOrganization(ICAO),n.d.,https://www.icao.int/environmental-protection/pages/SAF.aspx#:~:text=Sustainable%20aviation%20fuels%20(SAF)%20are,2%20emissions%20from%20International%20Aviation.6.ICAO,Annex16-EnvironmentalProtection,VolumeIV,2018,https://www.icao.int/environmental-protection/CORSIA/Pages/SARPs-Annex-16-Volume-IV.aspx.7.WorldEconomicForum,PoweringSustainableAviationThroughConsumerDemand:TheCleanSkiesforTomorrowSustainableAviationFuelCertificate(SAFc)Framework,2021,https://www3.weforum.org/docs/WEF_CST_SAFc_Demand_Signal_Report_2021.pdf.8.TheKyotoProtocolisaninternationalagreementthataimedtoreduceandotherGHGemissions.TheprotocolwasadoptedinKyoto,Japanin1997andmandatedindustrializednationstocuttheirGHGemissions.Itappliestosevengreenhousegases:CO2,methane(CH4),nitrousoxide(N2O),hydrofluorocarbons(HFCs),perfluorochemicals(PFCs),sulfurhexafluoride(SF6),nitrogentrifluoride(NF3)–referredtoasKyotoProtocolGHGs.9.ICAO,CORSIADefaultLifeCycleEmissionsValuesforCORSIAEligibleFuels,2021https://www.icao.int/environmental-protection/CORSIA/Documents/ICAO%20document%2006%20-%20Default%20Life%20Cycle%20Emissions%20-%20March%202021.pdf.10.Rypdal,Kristin,GoodPracticeGuidanceandUncertaintyManagementinNationalGreenhouseGasInventories,IntergovernmentalPanelonClimateChange(IPCC),2002,https://www.ipcc-nggip.iges.or.jp/public/gp/bgp/2_5_Aircraft.pdf.11.ICAO,“Section1.4.2”,inCORSIASUPPORTINGDOCUMENTCORSIAEligibleFuels–LifeCycleAssessmentMethodology,2019,pp.12,https://www.icao.int/environmental-protection/CORSIA/Documents/CORSIA%20Supporting%20Document_CORSIA%20Eligible%20Fuels_LCA%20Methodology.pdf.12.Garg,Amit,andMelissaM.Weltz,“2.3.3.4TreatmentofBiomass”,inChapter2:StationaryCombustion,2019Refinementtothe2006IPCCGuidelinesforNationalGreenhouseGasInventories,pp.4,IPCC,2019,https://www.ipcc-nggip.iges.or.jp/public/2019rf/pdf/2_Volume2/19R_V2_2_Ch02_Stationary_Combustion.pdf.13.Prussi,Matteo,etal,“CORSIA:Thefirstinternationallyadoptedapproachtocalculatelife-cycleGHGemissionsforaviationfuels”,RenewableandSustainableEnergyReviews,vol.150,2021,111398,https://doi.org/10.1016/j.rser.2021.111398.14.“Greenhousegasreporting:conversionfactors2021”,DepartmentforBusiness,Energy&IndustrialStrategy,2022,https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2021.15.Lee,D.S.,D.W.Fahey,A.Skowron,M.R.AllenandU.Burkhardtetal.,“Thecontributionofglobalaviationtoanthropogenicclimateforcingfor2000to2018”,AtmosphericEnvironment,vol.244,2021,117834,https://www.sciencedirect.com/science/article/pii/S1352231020305689.16.EuropeanUnionAviationSafetyAgency(EASA),ReportfromtheCommissiontotheEuropeanParliamentandtheCouncil,Updatedanalysisofthenon-CO2climateimpactsofaviationandpotentialpolicymeasurespursuanttoEUEmissionsTradingSystemDirectiveArticle30(4),2020,https://www.easa.europa.eu/downloads/120860/en.17.SBTi,Science-BasedTargetSettingfortheAviationSector(Version1.0),2021,https://sciencebasedtargets.org/resources/files/SBTi-criteria.pdf.18.GHGP,TechnicalGuidanceforCalculatingScope3emissions(version1.0),SupplementtotheCorporateValueChain(Scope3)Accounting&ReportingStandard,2013,https://ghgprotocol.org/sites/default/files/standards/Scope3_Calculation_Guidance_0.pdf.19.GHGP,ACorporateAccountingandReportingStandard(Revisededition),2004,pp.24-33,https://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf.20.GHGP,CorporateValueChain(Scope3)AccountingandReportingStandard,SupplementtotheGHGProtocolCorporateAccountingandReportingStandard,2013,pp.110,https://ghgprotocol.org/sites/default/files/standards/Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf.21.GHGP,ACorporateAccountingandReportingStandard(Revisededition),2004,pp.40,https://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines4722.GHGP,ACorporateAccountingandReportingStandard(Revisededition),2004,pp.46,https://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf.23.ICAO,CORSIAMethodologyforCalculatingActualLifeCycleEmissionsValues,2019,https://www.icao.int/environmental-protection/CORSIA/Documents/ICAO%20document%2007%20-%20Methodology%20for%20Actual%20Life%20Cycle%20Emissions.pdf.24.GHGP,ACorporateAccountingandReportingStandard(Revisededition),2004,pp.36,https://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf.25.GHGP,ACorporateAccountingandReportingStandard(Revisededition),2004,pp.24,https://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf.26.TheISCCsystemandtheRoundtableonSustainableBiomaterials(RSB)bothserveasstandardholdersforsustainabilitycertificationschemes(SCS)underICAOCORSIAandothersustainabilityframeworks.TheseschemesdefinesustainabilityandoperatingcriteriaforSAFsuppliers.ThirdpartyauditorscertifySAFsupplierstothesestandards,whichenablessupplierstomakesustainabilityclaimsabouttheirproducts.27.NeatSAFmeansunblendedSAF,beforebeingmixedwithconventionaljetfuel.28.RoundtableforSustainableBiomaterials,RSBBook&ClaimManual,2021,pp.13-14,https://rsb.org/wp-content/uploads/2021/12/21-12-02-RSB-Book-and-Claim-Manual-2.0.pdf.29.Prussi,Matteo,etal,“CORSIA:Thefirstinternationallyadoptedapproachtocalculatelife-cycleGHGemissionsforaviationfuels”,RenewableandSustainableEnergyReviews,vol.150,2021,111398,https://doi.org/10.1016/j.rser.2021.111398.30.RoundtableforSustainableBiomaterials,RSBBook&ClaimManual,2021,https://rsb.org/wp-content/uploads/2021/12/21-12-02-RSB-Book-and-Claim-Manual-2.0.pdf.31.GHGP,ACorporateAccountingandReportingStandard(Revisededition),2004https://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf.32.IATA’snewpassengerCO2calculationmethodologyleveragesafuel-basedmethod.Ifairlinesconveythisinformationtocustomers,thenthiscouldfacilitateaccurateandconsistentfuel-basedcorporatetravellercalculations:IATA,IATARecommendedPractice-RP1726,PassengerCO2CalculationMethodology,2018,https://www.iata.org/contentassets/9ddfef0009544c378236a2d2e1447aab/iata-rp-1726_passenger-co2.pdf.33.RoundtableforSustainableBiomaterials,RSBBook&ClaimManual,2021,https://rsb.org/wp-content/uploads/2021/12/21-12-02-RSB-Book-and-Claim-Manual-2.0.pdf.34.Ibid.35.Carrier’semissionsinventoryissimilartothatoftheairlinepersonaasexplainedinchapter3ofthispaper.36.ICAO,CORSIAMethodologyforCalculatingActualLifeCycleEmissionsValues,2019,https://www.icao.int/environmental-protection/CORSIA/Documents/ICAO%20document%2007%20-%20Methodology%20for%20Actual%20Life%20Cycle%20Emissions.pdf.37.SFC,GLECFrameworkforLogisticsEmissionAccountingandReporting,2019,pp.69,https://www.smartfreightcentre.org/en/how-to-implement-items/what-is-glec-framework/58/.38.ICAO,CORSIASUPPORTINGDOCUMENTCORSIAEligibleFuels–LifeCycleAssessmentMethodology,2019,pp.23,https://www.icao.int/environmental-protection/CORSIA/Documents/CORSIA%20Supporting%20Document_CORSIA%20Eligible%20Fuels_LCA%20Methodology.pdf.39.ICAO,CORSIASUPPORTINGDOCUMENTCORSIAEligibleFuels–LifeCycleAssessmentMethodology,2019,pp.12,https://www.icao.int/environmental-protection/CORSIA/Documents/CORSIA%20Supporting%20Document_CORSIA%20Eligible%20Fuels_LCA%20Methodology.pdf.40.ICAO,CORSIADefaultLifeCycleEmissionsValuesforCORSIAEligibleFuels,2021https://www.icao.int/environmental-protection/CORSIA/Documents/ICAO%20document%2006%20-%20Default%20Life%20Cycle%20Emissions%20-%20March%202021.pdf.41.EUR-Lex,“Directive(EU)2018/2001oftheEuropeanparliamentandoftheCouncilof11December2018onthePromotionoftheUseofEnergyfromRenewableSources”,OfficialJournalofEuropeanUnion,OJL328,21December2018,pp.143,https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32018L2001.42.ICAO,CORSIASUPPORTINGDOCUMENTCORSIAEligibleFuels–LifeCycleAssessmentMethodology,2019,https://www.icao.int/environmental-protection/CORSIA/Documents/CORSIA%20Supporting%20Document_CORSIA%20Eligible%20Fuels_LCA%20Methodology.pdf.43.Prussi,Matteo,etal,“CORSIA:Thefirstinternationallyadoptedapproachtocalculatelife-cycleGHGemissionsforaviationfuels”,RenewableandSustainableEnergyReviews,vol.150,2021,111398,pp.5,https://doi.org/10.1016/j.rser.2021.111398.44.“Lijstemissiefactoren”,“TotaleLijst”,CO2emissiefactoren,14January2022,https://www.co2emissiefactoren.nl/lijst-emissiefactoren/.SustainableAviationFuelCertificate(SAFc)EmissionsAccountingandReportingGuidelines48WorldEconomicForum91–93routedelaCapiteCH-1223Cologny/GenevaSwitzerlandTel.:+41(0)228691212Fax:+41(0)227862744contact@weforum.orgwww.weforum.orgTheWorldEconomicForum,committedtoimprovingthestateoftheworld,istheInternationalOrganizationforPublic-PrivateCooperation.TheForumengagestheforemostpolitical,businessandotherleadersofsocietytoshapeglobal,regionalandindustryagendas.

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