# Sustainable Aviation Fuel Certificate Emissions Accounting and Reporting Guidelines

**Publisher:** World Economic Forum  
**Published:** n/a  
**Category:** Global institutions & policy  
**Type:** White paper  
**Access:** Not specified  
**Official source:** https://www.weforum.org/publications/sustainable-aviation-fuel-certificate-safc-emissions-accounting-and-reporting-guidelines  
**Canonical:** https://tourismintel.ai/reports/sustainable-aviation-fuel-certificate-safc-emissions-accounting-and-reporting-gu

## At a glance
- WEF and Clean Skies for Tomorrow initiative publish standardized SAF emissions accounting and reporting framework for voluntary corporate and private aviation purchases.
- Guidelines cover five stakeholder personas: SAF suppliers, airlines, corporate travellers, private aircraft owners and operators, and freight operators across the value chain.
- Framework designed to enable disclosure of scope 1 and 3 emissions claims beyond mandatory CORSIA and national SAF requirements.
- Book and claim methodology proposed to ensure consistent, transparent carbon benefit accounting and maintain environmental integrity in SAF markets.

## What the report covers
The World Economic Forum, via the Clean Skies for Tomorrow initiative in collaboration with RMI and PwC Netherlands, published standardized accounting and reporting guidance for sustainable aviation fuel (SAF) emissions. The guidelines address a critical market gap: corporations and private aviation users seeking to reduce scope 1 and 3 emissions need clear, consistent methodologies to quantify and claim SAF environmental benefits. The framework covers voluntary SAF purchases above mandatory regulatory requirements like CORSIA.

## Key findings
Corporate and private customers seeking emissions reductions through SAF can generate strong demand signals for certified emissions reductions. However, without standardized accounting and reporting guidance, the environmental attributes of SAF cannot be reliably unlocked. The report emphasises that clear frameworks are vital to ensure environmental integrity and prevent negative market outcomes such as double-counting or greenwashing.

The guidelines propose a book and claim methodology as the consistent, transparent approach to account for SAF carbon benefits across the value chain. This methodology is intended to provide step-by-step instructions, recommended calculation methods and reporting procedures tailored to five distinct stakeholder groups, reflecting their different roles and responsibilities in SAF deployment and use.

The framework is specifically designed to facilitate voluntary SAF purchase disclosures covering scope 1 and 3 emissions claims. Scope 1 applies to direct emissions from owned or controlled sources; scope 3 covers indirect emissions from value chain activities. The guidelines distinguish these voluntary claims from mandatory regulatory requirements, positioning SAF accounting as a complementary, above-and-beyond mechanism for corporate climate ambition.

## Key numbers
| Metric | Value | Note |
|---|---|---|
| Number of stakeholder personas covered | 5 | SAF suppliers, airlines, corporate travellers, private aircraft owners and operators, freight operators; observed in guidelines framework |
| Emissions scopes addressed | Scope 1 and scope 3 | Direct and indirect emissions; applicable to voluntary SAF purchase disclosures beyond mandatory requirements |

## Why it matters
**DMOs & destinations** — Standardized SAF accounting frameworks strengthen destination credibility on sustainability claims and align with corporate travel procurement standards. DMOs promoting low-carbon tourism can reference certified methodologies when bidding for corporate events, business conferences and incentive travel, differentiating sustainable destinations in competitive markets.

**Hotels & hospitality** — Hospitality groups reliant on corporate travel can better quantify and communicate scope 3 emissions reductions achieved through SAF use. Standardized reporting methodologies support ESG disclosures and corporate sustainability targets, enabling hotels to partner credibly with airlines and ground transport on integrated decarbonisation strategies attractive to sustainability-focused clients.

**Travel tech & distribution** — Distribution platforms and booking tools can integrate SAF emissions accounting data into customer offerings, enabling transparent carbon footprint disclosure at point of sale. Standardized methodologies reduce complexity in encoding aviation environmental attributes, supporting the development of carbon-intelligent travel platforms and facilitating emissions offset and SAF purchasing integrations.

## Methodology and limits
This brief is based on the publicly available summary and white paper introduction. The source text does not detail the guidelines' underlying methodology, sample size, research period, or technical specifications. The document appears to be a normative framework document rather than empirical research, setting out prescriptive accounting and reporting standards. Full technical details, calculation methods and persona-specific instructions are not accessible in the publicly available excerpt provided.

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© World Economic Forum for the original report. This brief is an original editorial summary by TourismIntel (https://tourismintel.ai). Read the original: https://www.weforum.org/publications/sustainable-aviation-fuel-certificate-safc-emissions-accounting-and-reporting-guidelines