How to Safely Account for SAF Implementation in Scope 3 Along and Beyond RFEUA in the Regulatory and the Voluntary Market

This guideline focuses on accounting rules for SAF implementation by airlines and transfer
through the transportation chain along with transportation services and associated emission
calculation of Scope 1 to Scope 3 emissions (“attributional accounting”) while keeping the
whole chain of custody in consideration, from upstream processes of SAF production and
deployment through fuel burn (Scope 1) to the transfer of associated claims in the value
chain (Scope 3).