世界经济论坛：可持续航空燃料证书排放核算和报告准则_49页_2mb

报告摘要

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

Core Content

The Sustainable Aviation Fuel Certificate (SAFc) Emissions Accounting and Reporting Guidelines aim to establish a standardized and transparent framework for accounting and reporting the environmental benefits of SAF and SAFc. These guidelines are intended to support the growth of the SAF market by enabling corporate aviation customers to make credible emissions reduction claims, while ensuring environmental integrity and preventing double counting.

Key Concepts

SAF (Sustainable Aviation Fuel): A renewable or waste-derived drop-in aviation fuel that meets sustainability criteria, including life cycle emissions reductions compared to conventional jet fuel.
SAFc (Sustainable Aviation Fuel Certificate): A market-based mechanism representing the environmental attributes of a metric tonne of neat SAF. It can be bundled with or unbundled from the physical fuel.
Book and Claim: A system that allows environmental attributes of SAF to be decoupled from the physical fuel, enabling stakeholders without direct access to SAF to participate in the market and claim benefits.

Main Objectives

To create a unified and standardized approach for accounting and reporting SAF and SAFc emissions.
To support the scaling of SAF by mobilizing corporate demand and reducing the price premium.
To enhance transparency and credibility in the SAF market through clear guidelines and a robust registry system.
To align with existing standards such as the Greenhouse Gas Protocol (GHGP), Science Based Targets initiative (SBTi), and CORSIA, while adapting for SAFc's unique characteristics.

Key Recommendations

Standardized Accounting Guidance: Provide clear, step-by-step instructions for emissions calculations and reporting, ensuring accuracy and consistency.
Registry System: Develop an independently governed SAFc registry to track the issuance, transfer, and retirement of certificates.
Certification Frameworks: Use mass balance certification systems like RSB and ISCC to verify the sustainability of SAF feedstocks and production.
Emissions Reduction Threshold: SAF should achieve at least a 60% life cycle CO₂e emissions reduction compared to conventional jet fuel.
Avoid Double Counting: Ensure that environmental attributes are not claimed multiple times by different entities for the same SAF volume.
Voluntary vs. Compliance Claims: Differentiate between voluntary and compliance use of SAF and SAFc to prevent overlap and ensure clarity.

Key Stakeholders and Personas

The guidelines address the needs of five key personas in the aviation sector:

SAF Suppliers: Need guidance on how to issue and manage SAFc certificates based on sustainability criteria and production pathways.
Airlines: Can use SAFc to make emissions reduction claims even without direct access to SAF, supporting their climate disclosures.
Corporate Travelers: Can purchase SAFc to offset their business travel emissions and contribute to broader environmental goals.
Private Aircraft Owners and Operators: Can use SAFc to make meaningful claims on their emissions and support the development of the SAF market.
Freight Operators: Can benefit from SAFc by reducing the carbon footprint of their airfreight operations and contributing to the market's growth.

Current Status and Future Steps

Current SAF Usage: SAF currently represents less than 0.1% of total jet fuel demand and is more expensive than conventional fuel.
Need for Scaling: To meet net-zero aviation goals by 2030, SAF production must increase by about six times.
Market Infrastructure: The Clean Skies for Tomorrow (CST), Sustainable Aviation Buyers Alliance (SABA), and Roundtable on Sustainable Biomaterials (RSB) are working on developing the SAFc rulebook and registry system.
Pilot Transactions: Several global brands, including PwC, Microsoft, and Deutsche Post DHL, have already participated in SAFc pilot transactions.
Next Steps: The CST community will continue to test and refine the SAFc framework over the next year, aiming to align it with global standards like GHGP and SBTi.

Importance of Accounting

Standardized Accounting: Crucial for de-risking the SAFc market and building trust among stakeholders.
Accurate Claims: Ensures that emissions and reductions are correctly accounted for, and that environmental benefits are not overstated.
Differentiation: Highlights the difference between voluntary and compliance SAF and SAFc claims to avoid double counting and ensure clarity in reporting.

Sustainability Criteria

Biogenic SAF: Emissions from fuel combustion are assumed to be offset by carbon uptake during the growth of feedstocks, leading to zero emissions in the life cycle assessment.
Non-Biogenic SAF: Emissions from fuel combustion must be fully accounted for, and captured CO₂ can be considered as emissions removal in certain cases.
Certification Standards: SAF is certified under RSB and ISCC systems, which define sustainability criteria and are verified by third-party auditors.

Conclusion

The guidelines provide a practical framework for the use of SAFc in emissions accounting and reporting, aiming to support the growth of the SAF market and align with global climate goals. They are designed to be flexible and adaptable, with the expectation of future revisions as more experience is gained. The development of a SAFc registry and rulebook is a critical step in enabling the book and claim mechanism to function effectively and transparently across the aviation value chain.

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