CORSIA 2024: Important Updates and Compliance Guidelines for Operators of EEA and Non-EEA Aircraft

Updated Baseline

In accordance with Commission Implementing Regulation (EU) 2024/1879, the ICAO General Assembly has revised the CORSIA baseline. For the period from 2021 to 2023, the baseline has been changed from the average of CO2 emissions in 2019 and 2020 to the 2019 CO2 emission level. For the period from 2024 to 2035, the baseline is set at 85% of the 2019 CO2 emissions.

Offset Calculations

To calculate offsetting requirements under CORSIA, Member States must consult the list of countries applying CORSIA, as published by the Commission pursuant to Article 25a(3). This list differs from that of the ICAO, as EEA countries, Switzerland, and the United Kingdom are not included, and only those countries that apply CORSIA in accordance with Directive 2003/87/EC are included. Furthermore, routes that are exempted in accordance with Article 25a(7) of Directive 2003/87/EC must be excluded from the calculation to ensure equal treatment of operators within the Union.

Updated baselines and growth factors

According to the second edition of SARP Annex 16, Volume IV, Part II, Chapter 3, several significant adjustments were made as a result of the COVID-19 crisis. These include:

• The CORSIA baseline for the pilot phase was adjusted from the average of 2019 and 2020 emissions to 2019 emissions alone.
• After the pilot phase, the baseline will be set at 85% of 2019 emissions.
• Adjustments to the growth factors used to calculate offset requirements:
  • For the period 2030–2032, this will be 100% sectoral and 0% individual.
  • For the period 2033–2035, it will be a maximum of 85% sectoral and a minimum of 15% individual.
• The threshold for new entrants was revised, changing the reference year for emissions from 2020 to 2019.

Starting point for operators with no CO₂ emissions in 2019:

In accordance with the second edition of SARP Annex 16, Volume IV, Part II, Chapter 3, Section 3.2.5, aircraft operators with no recorded CO2 emissions in 2019, who are not considered new entrants, use a baseline of 10,000 metric tons of CO2 to calculate the offsetting emissions for the “relevant year.”