This ICAO CORSIA Implementation Element is reflected in two ICAO documents referenced in Annex 16, Volume IV. 

ICAO document “CORSIA Emissions Unit Eligibility Criteria”

The CORSIA Emissions Unit Eligibility Criteria consist of a set of principles by which the programmes are assessed for the eligibility to supply emissions units to CORSIA. The CORSIA Emissions Unit Eligibility Criteria are approved by the ICAO Council.

Eligible emissions unit programmes shall meet the Program Design Elements Criteria and the Carbon Offset Credit Integrity Assessment Criteria to ensure the environmental and social integrity of the CORSIA Eligible Emissions Units. The assessment of programmes against the Criteria is undertaken at the programme level.

CORSIA Emissions Unit Eligibility Criteria

​Description	This ICAO document contains the criteria for assessing the eligibility of CORSIA emissions units. This ICAO document is available for downl​oad here    ​	​ ​ ​
​Current edition	March 2019

ICAO document “CORSIA Eligible Emissions Units”

The CORSIA Eligible Emissions Units are approved by the Council, by considering recommendations of the Technical Advisory Body (TAB), through the assessment of emissions unit programmes with the CORSIA Emissions Unit Eligibility Criteria.

Under CORSIA, the aeroplane operator shall meet its offsetting requirements as calculated by the State to which it is attributed, by cancelling CORSIA Eligible Emissions Units in a quantity equal to its total final offsetting requirements for a given compliance period.

CORSIA Eligible Emissions Units

​Description	This ICAO document contains the Emissions Unit Programmes approved by the ICAO Council to supply CORSIA Eligible Emissions Units for the 2021- 2023 compliance period (pilot phase), the 2024 – 2026 compliance period (first phase) and/or the 2027-2029 compliance period (second phase).   This ICAO document is available for download here.	​
Current edition	October 2025

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Technical Advisory Body (TAB)

As per Assembly Resolution A39-3, the Technical Advisory Body (TAB) was established with the mandate to make recommendations to the Council on the eligible emissions units for use by the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA).

Assembly Resolution A41-22 requested the ICAO Council to develop and update the ICAO document referenced in Annex 16, Volume IV related to the eligible emissions units for use by the CORSIA, considering the recommendations of the TAB.

TAB prepared a summary table on CORSIA Eligible Emissions Units that presents in a consolidated manner the list of programmes fully or conditional approved by the ICAO Council to supply units to the Pilot and First Phase. The table is for information purposes only.

More information on TAB regarding TAB Terms of Reference, procedures and assessment cycles is available here​.

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