ESG Spotlight — #DeloitteESGNow — Accounting Considerations Related to Sustainable Aviation Fuel (April 26, 2023)
This issue highlights accounting considerations for airlines, SAF developers, and partners related to purchases and sales of (1) SAF and (2) SAF emission reduction reporting rights. In addition, it discusses efforts to develop a SAF certificate framework (e.g., by the World Economic Forum) and a centralized registry for claiming the environmental benefits of SAF (e.g., by the Sustainable Aviation Buyers Alliance, the Energy Web Foundation, and the Rocky Mountain Institute).
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