Directive 2003/87/EC implements the Carbon Offsetting and Reduction Scheme for International Aviation ('CORSIA') of the International Civil Aviation Organization (ICAO). Article 12(8) of this Directive requires the Commission to lay down detailed rules to calculate offsetting requirements for emissions up to 2026 under CORSIA. The rules rely, to the extent possible in the light of the provisions of the Directive, on the Standards and Recommended Practices of CORSIA.