As CORSIA enters its first phase (2024-2026), significant changes in compliance requirements have been introduced starting in 2024, marking a shift in regulatory standards and expectations; the most notable one is the baseline being shifted to 85% of 2019 CO₂ emissions covered by offsetting requirements. With a likely positive Sectoral Growth Factor (SGF), aeroplane operators will need to cancel emission units for the upcoming years and submit an Emissions Unit Cancellation Report (EUCR) for the first phase (2024-2026). To meet these requirements operators can also use CORSIA eligible fuels and benefit from reductions. For more details on CORSIA, click here
During the Pilot Phase (2021–2023), the Sectoral Growth Factor (SGF) for each year was 0.0, meaning aeroplane operators had no offsetting requirements for this period and thus do need not submit an Emissions Unit Cancellation Report (EUCR) in 2025.
The second compliance cycle and first phase (2024–2026) began in 2024, with a baseline set at 85% of 2019 CO₂ emissions, reflecting a 15% reduction. This baseline will remain until 2035, likely resulting in a positive SGF for 2024, 2025, and 2026. If confirmed, aeroplane operators must offset emissions for 2024–2026 by cancelling equivalent emissions units, requiring the submission of the first EUCR. Operators can download the template for the EUCR here. At the end of the compliance period (2024-2026) if the operator’s total offsetting requirement is less than 3000t CO₂ then the operator is exempt from offsetting for that compliance period.
To meet offsetting requirements, operators must buy and cancel CORSIA eligible emissions units supplied by Emissions Unit Programmes approved by the ICAO Council. For the compliance period 2024-2026, there are currently six approved programmes which follow the criteria and standards set.
Since offsetting is likely in the upcoming years, operators can consider uplifting CORSIA-eligible fuels to reduce their offsetting requirements, which are fuels which have been certified under the CORSIA Sustainability Certification Scheme. These fuels can be used to claim emissions reductions which will be reflected in the operator’s final offsetting requirement. If an operator wishes to claim CEFs, they must attach supplementary information to the emissions report using the template provided. Click here for more information on CORSIA Eligible Fuels (CEFs).
As the first phase of CORSIA implementation progresses, 129 states have confirmed their participation, as per the latest ICAO update. This development highlights international aviation’s commitment to achieving the emission targets set by the Council, further emphasising the importance of compliance with CORSIA. 2024 will likely be the first year that offsetting will be seen on such a large scale, and this raises a call for proper planning for aeroplane operators.
Contact Normec Verifavia for CORSIA Emissions Report and Emissions Unit Cancellation Report verification. Click here for more information about CORSIA on our website. Stay compliant, stay ahead.