无论是CSRD将于何时生效还是欧盟成员国将以何种方式落实该法规，CSRD都是一项庞大的ESG法规，需要企业的全面准备。鉴于披露要求的广泛性，CSRD的准备工作通常涉及到内部资源分配、利益相关者的技能提升与培训、董事会层面的更高参与度、数据基础设施选择、价值链各环节关系的建立，以及跨职能部门的整合。许多企业可能会倾向于先处理CSRD，然后再着手SAF。但事实上，围绕SAF的决策与实施同样可以借助CSRD所建立的流程。
而这正是企业在遵守CSRD披露要求所做的准备工作时，与推动SAF应用之间可能产生交集的领域。
在双重重要性框架下，碳减排为旅游和差旅行业带来了挑战：如何在减少因差旅产生的负面排放的同时，继续保持差旅对业务带来的正面价值？这时，SAF就成为一种战略选择，有助于企业在保持商务差旅的同时减少温室气体（GHG）排放——可以说是ESG中最重要、最具实质性的一部分。
SAF并不是温室气体减排的万能药。真正有效的减排需要全面、多元的策略。然而，作为解决方案的一部分，将SAF纳入差旅政策不仅彰显了企业对可持续发展的承诺，而且其带来的温室气体减排效果也在CSRD报告中占有关键地位。使用SAF可以成为差旅减排战略中最具可操作性的举措之一，它能够带来可衡量的数据，并为CSRD披露提供有力支持。
在CSRD披露和SAF上线过程中，通过利用这些相似的流程（沟通、实施和嵌入），可以最大化ESG预算的价值。相比“先应对CSRD，再考虑SAF”，并行推进显然更高效。这样不仅能够在一开始就将可持续发展嵌入业务流程和治理中，还能推动企业以更长远的视角践行可持续发展。
归根结底，CSRD和SAF在准备、报告和推动短期与长期可持续目标方面都有共通之处。两者并行推进能最大化成效、确保法规合规，并让企业在迈向可持续未来的转型中抢占先机。
▋ 关于CWT
CWT是全球领先的商务旅行和会议与活动管理专家，我们的业务遍布全球六大洲。CWT致力于为企业提供可持续、定制化的差旅解决方案，帮助企业在不断变化的世界中建立联结、增强互动并实现业务发展。
CWT拥有153年的品牌历史，品牌进入中国市场逾20年。2020年，CWT在中国市场推出其旗舰平台 - myCWT China，成为首家在华推出开放式API差旅管理平台的国际差旅管理服务商。
▋ 关于SQUAKE
SQUAKE致力于帮助企业实现碳目标，被视为企业可持续差旅的行业解决方案。它快速、安全且具备可扩展性。SQUAKE解决方案套件已在多个差旅和物流领域的行业领导者中上线，能够根据国内外标准对所有活动（如航班、陆路交通、住宿等）进行精确的碳计算。SQUAKE解决方案自动化实现供应链中的碳减排和/或补偿，包括供应商选择（如SAF、DAC、生态修复）、库存管理、开票和碳信用注销。
Sustainable Aviation Fuel (SAF) and the incoming European Union Corporate Sustainability Reporting Directive (CSRD) are both hot topics in the ESG space. And they cross over more than you might think.
Regardless of discussion around exactly when CSRD will go into effect and how EU member states will transpose the regulation, CSRD is a huge piece of ESG legislation requiring organization-wide preparation. Given the breadth of disclosure requirements, CSRD preparation prompts the need for internal resource allocation, upskilling and education of stakeholders, increased board-level engagement, choices regarding data infrastructure, building relationships throughout the value chain, and integration across functions. Many organizations might be tempted to deal with CSRD first and then address SAF at a later stage. But decision-making and implementation around SAF can leverage the same processes put in place for CSRD, too.
SAF isn't the silver bullet in emissions reductions. There is no replacement for a comprehensive and multi-pronged approach to GHG reductions. However, when treated as part of the solution, building SAF into your business travel offering not only demonstrates a commitment to sustainability, but the subsequent reduction in GHG emissions from SAF implementation is also crucial in the context of CSRD reporting. Using SAF can be one of the more tangible elements of a travel emissions reduction strategy, driving activity and robust data that can be captured through the CSRD disclosure.
CWT is a leading global partner in business travel, meetings, and events. Operating across six continents, we deliver sustainable, tailored solutions that help organizations connect, engage, and thrive in an evolving world. Our myCWT platform integrates advanced technology with human expertise to simplify travel and enhance traveler and attendee experiences. Extensive global coverage, seamless data integration, AI-driven analytics, and carbon-conscious travel tools enable businesses to optimize their travel and meetings programs while delivering measurable value.
With 150 years of industry experience and a deep commitment to partnership, CWT collaborates with clients to shape the future of business travel and events, making them more efficient, responsible, and impactful.
▋ About SQUAKE
SQUAKE helps companies to achieve their carbon targets and is considered the industry solution for sustainable corporate travel. It's fast, secure and scalable. The SQUAKE Solution Suite is live with industry leaders from several travel and logistics segments, and performs accurate carbon calculations for all types of activities (e.g. flights, road, accommodation amongst others) according to national and international standards. It automates carbon reductions and/or compensations along the supply chain, from supplier selection (SAF, DAC, ecological restoration) to inventory management, invoicing and credit retirement.
