# What can be learned from Sustainable Aviation Fuel (SAF)?

**Emerging Practice**: The use of Sustainable Aviation Fuel (SAF) for **Scope 3** (e.g., business travel, air cargo) and the associated “SAF certificates” or “book-and-claim” instruments is still an **emerging practice**.

**No Formal GHG Protocol Guidance Yet**: The core GHG Protocol standards (Scope 1, 2, and 3) do **not** currently include a formal “market-based” framework for SAF in the same way they do for electricity (Scope 2).

**Voluntary & Pilot Approaches**: Some companies are piloting SAF certificates or “book-and-claim” approaches to reduce reported Scope 3 emissions from aviation. This includes corporate travel programs and cargo shipping agreements in which buyers claim a fraction of the emissions reduction associated with SAF usage, even if they didn’t physically burn the fuel in the plane they boarded.

**Credibility & Double-Counting**: As with renewable electricity certificates (RECs), the biggest challenge for SAF attribute certificates is ensuring **no double-counting** and that the emissions reduction is properly attributed. There is currently no widely adopted global standard for SAF certificate accounting, though industry consortia and frameworks are developing guidelines.

Below is a deeper dive into how SAF might be used in a “market-based” logic for Scope 3, current developments, and potential pitfalls.

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### 1. Background: What is Sustainable Aviation Fuel?

**Sustainable Aviation Fuel (SAF)** is a lower-carbon alternative to conventional jet fuel, often produced from waste oils, agricultural residues, or other feedstocks. Depending on the feedstock and production pathway, SAF can significantly reduce the lifecycle carbon intensity compared to fossil jet fuel. However, physically distributing SAF to all airports and flights is challenging because of supply constraints and geographic limitations.

**Book-and-Claim Concept**:

* **Physical vs. Accounting Separation**: In many cases, SAF is delivered to a specific airport or flight route. But companies or individual travelers in a different location might still want to “buy” the environmental attributes of that SAF. This leads to a “book-and-claim” system, where the *physical* SAF is consumed where it’s available, but the *environmental attributes* (emissions reductions) can be “claimed” by a different end user who pays for it.
* **Analogy to Renewable Electricity RECs**: Similar to how RECs (Renewable Energy Certificates) allow an organization to claim the environmental attributes of renewable electricity that might be generated off-site, “SAF certificates” or “SAF credits” do the same for aviation fuel.

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### 2. Scope 3 and SAF: Where Does It Fit?

#### **Relevant Scope 3 Categories**

* **Business Travel (Category 6)**: Corporate flight emissions for employee travel.
* **Upstream & Downstream Transportation/Distribution (Categories 4 & 9)**: Shipping and logistics via air cargo.
* **Other Categories**: Any usage of air transport in the value chain, including *purchased goods & services* if the supplier’s upstream freight includes air transport.

#### **Market-Based Logic for SAF**

**The GHG Protocol Scope 3 Standard** does not currently provide a dedicated “market-based” method for aviation fuel analogous to Scope 2 electricity. However, **corporations and industry groups** are adapting a “market-based mindset” to reduce their reported Scope 3 emissions from aviation by:

1. **Purchasing SAF Directly**: Some corporate travel programs and logistics contracts specify a portion of flights or cargo carried on aircraft fueled by SAF.
2. **Book-and-Claim / SAF Certificates**: Even if the actual flight the employee takes does not physically use SAF, the corporation purchases an equivalent amount of SAF used elsewhere. They then claim the GHG reduction (partially or fully) in their Scope 3 inventory.

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### 3. Do Companies Need Additionality to Claim These Reductions?

#### **GHG Protocol Stance**

* **No Formal Additionality Requirement**: The existing GHG Protocol Scope 3 Standard does not *require* proof of additionality (i.e., that the SAF purchase caused new SAF production) to claim lower emissions.
* **Accuracy & Avoiding Double Counting**: As with any certificate system, the primary GHG Protocol requirement is that companies accurately report the emissions factor associated with the fuel and ensure **no double-counting** of those attributes.

#### **Voluntary Programs and Best Practices**

* **Emerging Frameworks**: The World Economic Forum’s Clean Skies for Tomorrow initiative and IATA’s programs are exploring guidelines for SAF book-and-claim. These guidelines often encourage *additionality* but do not always mandate it.
* **Corporate Sustainability Goals**: Some companies set internal policies requiring a demonstration that their SAF purchase contributed to incremental production capacity or further deployment of sustainable fuels. This goes **beyond** the GHG Protocol’s baseline accounting rules, aligning with science-based or net-zero pledges that emphasize the environmental integrity of claims.

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### 4. Ensuring Credibility and Avoiding Double-Counting

#### **Book-and-Claim Registries**

A few pilots and industry groups are exploring **registries** for SAF certificates. These registries track each batch of SAF produced and the associated emission reductions. Once a SAF certificate is sold, it’s “retired,” ensuring that no other entity claims the same environmental attributes.

**Key Considerations**:

1. **Chain of Custody**: The registry should track SAF from production to distribution and attribute the GHG reduction to the buyer who pays for it.
2. **Retirement of Attributes**: Once a corporation purchases SAF certificates, those certificates must be “retired” to prevent resale or double-counting.
3. **Transparency**: Clear documentation of methodology, emission factors, and the lifecycle carbon intensity of the SAF feedstock is crucial.

#### **GHG Protocol and Future Updates**

The GHG Protocol is actively examining ways to **harmonize** these emerging book-and-claim approaches for fuels. However, as of now, there isn’t an official set of rules or guidance on how to treat SAF certificates for Scope 3 reporting. Companies thus rely on **voluntary standards**, pilot registries, and internal verification processes.

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### 5. Real-World Examples

#### **Microsoft**

* **Corporate Travel**: Microsoft has announced pilot program, [Project Runway](https://skynrg.com/skynrg-launches-project-runway-with-microsoft-as-a-founding-member/?_thumbnail_id=15984), in which they purchase SAF for employee travel as part of their net-zero strategy. They then attribute lower Scope 3 emissions to those flights. Some of these programs use a book-and-claim approach, where Microsoft pays a premium for SAF on certain flight routes.

#### **DHL / Deutsche Post**

* **Air Cargo with SAF**: DHL offers customers the option to pay for SAF to reduce the carbon footprint of shipments. The resulting emission reduction (compared to conventional jet fuel) can be reflected in the shipper’s Scope 3 calculations.

#### **Shell / BP**

* **SAF Certificate Platforms**: Energy companies like Shell and BP have begun offering SAF “credit” programs to corporate customers, bundling SAF volumes with corresponding certificates. The aim is to scale production by allowing multiple customers to underwrite SAF supply even if they don’t use the physical fuel.

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### 6. Practical Guidance for Companies

1. **Be Transparent**: If you’re going to claim lower Scope 3 emissions via SAF or certificates, clearly disclose the methodology, the data sources, lifecycle emissions factors, and how you ensure no double-counting.
2. **Check Third-Party Verification**: Use recognized registries or verification frameworks (like ISCC Plus, RSB, or any emerging SAF book-and-claim standard) to substantiate claims.
3. **Align With Your Climate Strategy**: Decide whether you want to go beyond basic accounting and include *additionality criteria*—e.g., only purchasing SAF from new production capacity that your investment helps finance. This can strengthen your climate narrative.
4. **Keep An Eye on Protocol Updates**: The GHG Protocol and other bodies may soon provide more explicit guidance on how to handle book-and-claim for SAF in Scope 3 inventories.

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### 7. Conclusion

**Yes, some corporations are starting to use SAF and the associated attribute certificates or book-and-claim systems to lower their reported Scope 3 aviation emissions**, treating it *somewhat* akin to a “market-based” approach. However:

* There’s **no formal standardized GHG Protocol guidance** for a “market-based Scope 3” approach to SAF.
* **Additionality** is not strictly required for Scope 3 accounting under the current GHG Protocol rules—but demonstrating additionality can enhance credibility, especially for net-zero or SBTi-aligned claims.
* Ensuring proper oversight, transparent reporting, and avoidance of double-counting is essential to making legitimate claims.

As the voluntary market evolves and official standards catch up, **SAF attribute certificates** may become a mainstream mechanism for corporations to credibly reduce or neutralize a portion of their Scope 3 emissions from air travel and transport.
