03 Feb 2026

SAF Book-and-Claim: The Accounting Layer Behind Decarbonisation

Not every airline can physically access Sustainable Aviation Fuel, and that single constraint is reshaping how aviation decarbonisation actually happens. Production is concentrated, airport infrastructure is uneven, and supply remains tight. Yet pressure to demonstrate emissions reduction is only increasing. Into that gap steps SAF book-and-claim, a system where the environmental benefit of SAF travels further than the fuel itself. In simple terms, the paperwork is becoming the product.

This matters now because decarbonisation has moved from ambition to accountability. Regulators, investors and corporate customers are no longer satisfied with intent. They want evidence, traceability, and consistency. SAF book-and-claim sits at the intersection of sustainability, accounting, and commercial decision-making. Used well, it accelerates credible emissions reduction while supply scales. Used poorly, it risks confusion, weak claims and reputational damage. What this really is, is a risk and value decision disguised as a sustainability mechanism.

 

What is SAF book-and-claim?

SAF book-and-claim is an accounting mechanism that separates the physical use of Sustainable Aviation Fuel from its environmental benefit. The fuel is used where supply exists, while the emissions reduction is transferred to another airline or corporate through verified certificates. This allows decarbonisation to occur without requiring physical SAF uplift on every route or at every airport.

The model exists because SAF supply is limited and uneven. Book-and-claim turns scarce fuel volumes into a transferable sustainability asset, enabling wider participation without disrupting operations or networks.
 

Why does it matter?

• Extends access to SAF beyond supply-constrained airports
• Scales emissions reductions faster than physical distribution alone
• Avoids costly logistics and network distortions
• Converts SAF into a traceable, auditable sustainability asset

Ultimately, SAF book-and-claim is an enabling layer, not a shortcut. Its value depends entirely on clean accounting and credible verification. Without that, the claim has no weight.

 

Why does aviation need book-and-claim today?

Aviation is caught between rising decarbonisation pressure and limited physical SAF access. Supply is growing, but it remains uneven, expensive, and infrastructure-dependent. At the same time, airlines and corporations are expected to show measurable emissions reduction now, not at some future point when logistics improve. Book-and-claim exists to close that gap.

Without it, SAF use would be restricted to a small number of routes and operators, slowing progress and concentrating benefits. Book-and-claim allows decarbonisation to scale while the physical market catches up.
 

Why does it matter now?

• Limited SAF access: Most airports still cannot supply SAF
• Stricter reporting expectations: Claims increasingly require traceable evidence
• Operational rigidity: Aircraft cannot be repositioned just to uplift SAF
• Growing corporate demand: Buyers want credible reductions without route constraints
• Cost and scalability pressure: Centralised uplift lowers complexity and cost

Book-and-claim is a timing solution, not a compromise. It keeps decarbonisation moving while supply, infrastructure, and pricing evolve.

 

Who can legitimately use SAF book-and-claim?

SAF book-and-claim is not limited to airlines alone. It is a framework designed to allocate verified SAF emissions reductions to any party that can credibly claim responsibility for aviation-related emissions. Legitimacy depends less on who the buyer is and more on whether the claim is clearly defined, independently verified, and not double counted. At its core, book-and-claim assigns the environmental benefit of SAF to the entity that funds its use, even if they are not the physical operator of the aircraft.

 

Who can use SAF book-and-claim?

• Airlines: To reduce fleet-level emissions where physical SAF access is limited
• Corporate travel buyers: To address aviation-related Scope 3 emissions
• Freight and logistics companies: To decarbonise air cargo movements contractually
• Aircraft lessors and financiers: To support portfolio-level sustainability commitments
• Fuel suppliers and aggregators: To structure and distribute verified SAF attributes

Legitimacy comes down to discipline. The buyer must have a clear emissions boundary, the SAF use must be real, and the claim must be exclusive. When those conditions are met, book-and-claim becomes a valid decarbonisation tool rather than a marketing exercise.

 

How are SAF claims tracked and verified?

SAF book-and-claim only works if the accounting is airtight. Tracking and verification are what turn a sustainability promise into a defensible asset. The process relies on mass-balance logic, independent registries, and audit trails that ensure every SAF benefit is claimed once and only once. The goal is simple: link real SAF use to a single, traceable claim with no overlap, no inflation, and no ambiguity.

 

How does the process work?

• SAF is produced and supplied: Fuel is delivered and used at an airport where physical supply exists
• Emissions reduction is quantified: Lifecycle emissions savings are calculated using approved methodologies
• Certificates are issued: Sustainability attributes are converted into digital or contractual certificates
• Registry records the claim: Certificates are logged in a recognised registry using mass-balance accounting
• Ownership is transferred: The buyer receives exclusive rights to the emissions reduction
• Audit and verification occur: Third-party checks confirm accuracy and prevent double counting

What matters is not the paperwork itself, but the integrity behind it. If registries are weak or verification is inconsistent, the claim loses credibility. Strong tracking is what separates legitimate SAF book-and-claim from reputational risk.

 

Can book-and-claim be used for Scope 3 reporting?

Yes, SAF book-and-claim can be used for Scope 3 emissions reporting, but only when it is structured correctly. The emissions reduction must be real, exclusively claimed, and supported by recognised accounting frameworks and third-party verification. The buyer must also demonstrate a clear link between the SAF claim and their aviation-related emissions boundary. Without transparent chain-of-custody logic and registry-backed evidence, book-and-claim may be challenged or rejected by auditors and target-setting bodies.

 

Which standards govern SAF book-and-claim claims?

SAF book-and-claim credibility depends on alignment with recognised aviation, climate, and accounting frameworks that define how emissions reductions can be calculated, transferred, and reported. While formal regulation is still evolving, several global bodies already set the boundaries for what constitutes a defensible claim.

 

Key standards and frameworks

• International Civil Aviation Organization (ICAO): Provides global guidance on Sustainable Aviation Fuel accounting and book-and-claim principles
• Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA):Establishes how aviation emissions reductions, including SAF, are recognised in compliance reporting
• Science Based Targets initiative (SBTi): Sets expectations for how companies can use SAF claims within Scope 3 emissions targets
• Lifecycle emissions assessment standards: Define how greenhouse gas savings from SAF are measured and validated
• Independent registries and third-party audits: Ensure mass-balance accounting, traceability, and prevention of double counting

These frameworks do not replace judgement. Until regulation fully matures, conservative interpretation and strong documentation remain the difference between a credible SAF claim and one that invites scrutiny.

 

What risks exist in weak book-and-claim systems?

SAF book-and-claim relies on strong controls. When those controls are loose, the system stops being an enabler and becomes a liability. The main risk is not SAF itself, but the credibility of the claim attached to it.

 

 

These failures surface quickly under scrutiny. In a tightening regulatory and investor environment, weak book-and-claim structures carry reputational and commercial consequences that far outweigh any short-term benefit.

 

Conclusion: Is book-and-claim a bridge or a long-term solution?

SAF book-and-claim is best understood as a structural enabler rather than a temporary workaround. It exists because aviation’s decarbonisation challenge is not only about fuel production, but about access, timing, and accountability. Even as physical SAF supply scales, global fleets and corporate buyers will continue to face uneven availability and complex emissions boundaries. In that context, credible accounting mechanisms will remain essential. What will determine longevity is not the concept itself, but the strength of its execution. As scrutiny increases, only systems with clear chain-of-custody, robust verification, and conservative claims will hold their value. Will your sustainability strategy stand up to evidence, or rely on optimism?
 

FAQs
 

Q. Does SAF book-and-claim reduce real aviation emissions?

A. Yes. The SAF is physically used to replace fossil jet fuel; book-and-claim only determines who receives the verified emissions reduction.

Q. Can airlines apply book-and-claim across their entire fleet?

A. Yes, provided the SAF volumes are transparently tracked and claims are not duplicated across operators or routes.

Q. Is SAF book-and-claim valid for corporate Scope 3 reporting?

A. It can be, if the claim is exclusive, independently verified, and aligned with recognised emissions accounting frameworks.

Q. What makes a SAF book-and-claim claim credible?

A. Clear chain-of-custody, conservative lifecycle emissions calculations, registry-backed tracking, and third-party verification.

Q. Will SAF book-and-claim still be relevant as supply increases?

A. Yes. As long as supply and infrastructure remain uneven, accounting mechanisms will be needed to allocate emissions benefits responsibly