CORSIA

The approval of the Carbon Clearing and Reduction Plan for International Aviation (CORSIA) at the 39th General Assembly of the International Civil Aviation Organisation (ICAO) in 2016 was a historic milestone, as it is established as the first global scheme covering CO2 emissions_from an industrial sector.
CORSIA is conceived as an additional measure to achieve ICAO’s aspirational climate target, namely to limit any annual increase in total CO2_emissions from international civil aviation above 2020 levels: Carbon Neutral Growth 2020 (CNG2020).
An offsetting scheme (Offsetting) involves offsetting emissions produced in one sector by reducing emissions in other sectors. The logic behind this mechanism is that aviation-produced greenhouse gases (GHGs) can be offset by reducing, eliminating or directly preventing emissions from other sectors.
The obligations arising from this new global scheme, which apply exclusively to international flights, will enter into force as of 2027, although a period of voluntary participation is established from 2021. During the mandatory participation phase (from 2027) exemptions are provided for countries whose international air traffic is reduced or for States with special circumstances (LDCs, Small Island Developing States (SIDS) and Landlocked Developing Countries (LLDCs).
To date, 81 states, representing almost 77 % of international air traffic, have expressed their voluntary participation in the scheme since the first of the implementation phases, known as pilot, starting in 2021.
CORSIA shall require any air operator to monitor or monitor (MRV) its international emissions (including air operators of states that have not shown voluntary participation or are excluded from the scheme from 2027). In addition, air operators shall be subject to the obligation to offset emissions produced on routes whose origin and destination are participating states in CORSIA (on a voluntary or mandatory basis.

Reference regulations

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Commission Delegated Regulation (EU) 2019/1603 of 18 July 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council with regard to measures taken by the International Civil Aviation Organisation for the monitoring, reporting and verification of aviation emissions for the purposes of implementing a global market-based measure

Annex 16 to the Convention on International Civil Aviation. Protection of the environment. Volume IV, Carbon Offset and Reduction Plan for International Aviation (CORSIA)

Doc. 9501 Environmental Technical Manual. Volume IV — Procedures for demonstrating compliance with the Carbon Clearing and Reduction Plan for International Aviation (CORSIA)

Obligated subjects and guide for operators

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The subjects required to comply with the scheme are air operators operating international routes whose emissions exceed 10.000 t CO₂. Each state will be responsible for compliance with the CORSIA obligations of operators that have an Air Operator Certificate (AOC) issued by the state concerned or whose ICAO code is linked to the status it reports under ICAO Doc. 8585.
Please find below a short guide for air operators, where you can find the inclusion and exclusion criteria in the scheme, the obligations arising therefrom, as well as the deadlines for compliance and the templates required to comply with these obligations.

Useful documentation for the CORSIA application. Templates, calendar, etc.

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Any documentation submitted to this Agency within the scope of the overall CORSIA scheme must be submitted to the EASA General Registry via the website of the State Aviation Safety Agency (General Request), accessible from the following link:
The
templates required for the submission of documentation are detailed in the operators’ guide referred to in the previous point. In this respect, according to Delegated Regulation (EU) 2019/1603, the templates to be used in the field of CORSIA should be those published by the European Commission at the following link:

In particular, any Emission Monitoring Plan under CORSIA must be submitted using the template: 
Template No. 2bis: Monitoring plan for the emissions of aircraft operators for EU ETS and CORSIA
Links of interest:
https://www.icao.int/environmental-protection/CORSIA/pages/default.aspx