Private jet operators: How ESRS impacts your corporate clients
Understanding ESRS and its implications
Key elements of ESRS
ESRS provides a harmonised framework for sustainability disclosure. When climate is material, companies report gross Scope 1, Scope 2 and Scope 3 greenhouse-gas emissions and a GHG intensity metric (tCO₂e per net revenue), alongside policies, targets and performance on relevant E/S/G topics.
Important: ESRS does not mandate publishing emissions per flight or per passenger. Those are optional KPIs that many clients value, but they sit in addition to the ESRS basics. Any SAF usage and carbon credits/removals must be disclosed separately and do not reduce the gross Scope 1–3 figures.
Applicability to the aviation industry
ESRS is cross-sector; it does not single out aviation. Only undertakings in scope of CSRD have a legal duty to report. Private jet operators are often out of scope themselves, but they feel indirect pressure because corporate clients will request better, traceable flight data for their own reports.
New reporting expectations for corporate clients
Emissions reporting for business travel
Corporate clients account for employee business flights in Scope 3, Category 6 (Business travel) where material. To do this credibly, they benefit from flight-level CO₂e evidence and a clear allocation method (e.g., seats/charter share). ESRS does not require publication of every flight; it requires complete, consistent accounting and transparent methods.
What clients typically ask from operators
- Gross CO₂e per flight with method & factors disclosed, plus uncertainty where relevant.
- Client allocation logic (seat-based or charter split), documented.
- SAF and credits: reported separately (book-and-claim/registry IDs, vintages, retirement proofs).
- Consolidated files (e.g., CSV/Excel) that map cleanly into ESRS E1 narratives; digital tagging (XBRL) is a client-side requirement, not an operator burden.
Useful (optional) KPIs for private jet usage
- Emissions intensity (e.g., tCO₂e per flight hour or per seat-km).
- Load-factor and positioning-leg metrics (efficiency signal).
- SAF share (% energy) and pathway notes.
- Operational efficiency indicators (route optimisation, APU reduction).
These KPIs help clients to drive and explain, but are not ESRS obligations as such.
How private jet operators can support client reporting
Offer audit-ready sustainability data
Implement digital capture of fuel uplift, flight logs and supporting documents; calculate gross CO₂e per flight with transparent factors; time-stamp and version all outputs. Remettre au client :
- Per-flight certificates (flight ID, aircraft/engine, data used, factors, method, allocation, uncertainty).
- Consolidated exports (CSV/Excel) aligned to ESRS E1 sections (Scopes 1–2–3 gross; intensity; policies/actions).
- Assurance-friendly evidence: audit trail, change log, approval records.
Provide credible SAF options
Where physical SAF is limited, use book-and-claim with robust chain-of-custody. Toujours séparer les attributs SAF des scopes bruts dans les rapports et fournir les références (lots, registres).
Treat offsets as optional complements
Offsets can complement (not replace) sector reductions. If offered: specify the standard/register, serial numbers, volume, and retirement date, and do not subtract them from the gross Scopes 1–3.
Differentiate with advisory
Help clients reduce costs by: optimizing routes, choosing aircraft, managing APUs, reducing repositioning, and increasing load factor. Document the expected impacts (methodology + assumptions).
