Why IATA releases SAF accounting reporting methodology 

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By Edwin Nwachukwu

GenevaThe International Air Transport Association (IATA) has released its methodology for accounting and reporting the emissions reduction associated with the use of Sustainable Aviation Fuel (SAF) by airlines. 

SAF is an essential component of airline plans to achieve net zero carbon emissions by 2050. The IATA methodology fulfills the critical need to ensure that SAF’s contribution to aviation’s decarbonisation is accurately, consistently, and transparently accounted.

The publication of the IATA SAF accounting and reporting methodology is a critical step in the preparation of the IATA SAF Registry which is scheduled to launch in April 2025. The IATA SAF Registry is expected to play a key role in creating a functioning global SAF market.

“The IATA methodology will provide a consistent approach to accounting for the environmental benefits of SAF purchases, regardless of location.

”This is an essential component of the soon-to-be launched IATA SAF Registry which will enable airlines to claim SAF benefits against their regulatory and voluntary obligations, irrespective of where SAF was uplifted.

”The transparency of a published global standard methodology will give confidence that the Registry is robust and fair, with no double-counting.

”This is essential in creating a functioning global SAF market,” said Marie Owens Thomsen, IATA’s SVP Sustainability and Chief Economist.  

Key Features:

•    Purchase-based emissions calculations, irrespective of chain-of-custody used and SAF uplift locations, aligning with ICAO’s CORSIA approach.

•    Optional tank-to-wake (TTW) or well-to-wake (WTW) emissions factors to meet varying regulatory and voluntary requirements.

•    A consistent accounting approach to address regulatory and voluntary compliance needs.

•    No pre-judgement of additionality  decisions by the claiming party, as long as no double counting occurs in the accounting of SAF emissions reduction.

•    Guidance for SAF emissions reduction in per-passenger and per-shipment calculations.

•    Core principles:
o    A level playing field.
o    Prevention of double-counting.
o    Integrity in environmental and reporting claims.
o    Transparent, verifiable data.

The IATA SAF accounting and reporting methodology was developed in collaboration with more than 40 airline experts worldwide. It is feedstock-agnostic and technology-neutral. Moreover, the methodology complements existing international frameworks and reinforces consistency without duplicating efforts. 

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