Scope 3 emissions reporting as an instrument for accelerating sustainable aviation fuel deployment

Sustainable Aviation Fuel (SAF) is a key near-term option for aviation decarbonisation, but its large-scale deployment is constrained by high production costs. At the same time, governance mechanisms, such as ICAO's Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) and Scope 3 emissions reporting under the Greenhouse Gas Protocol, are reshaping incentives across the aviation value chain. This study conducts a systematic literature review of Scope 3 reporting, aviation decarbonisation technologies, and sectoral governance. Based on these insights, it proposes a conceptual financing framework showing how Scope 3 reporting can enable cost-sharing business models for SAF. The framework identifies emerging practices where corporates pay the SAF premium in exchange for Scope 3 credits, airlines cover conventional fuel costs and retain Scope 1 credits, and producers gain demand certainty.