This study of the implementation of CORSIA in Ukraine was carried out in comparison with global practices, including implementation of MRV, the CORSIA carbon offset model and credit sales practices, key market players and drivers, market size and prices, global experience in trading carbon credits, mandatory and voluntary offsetting schemes, global experience in aviation, as well as prospects for carbon credit sales models and market in Ukraine. Eligible programmes, promising sectors, and technologies and projects for decarbonisation and generating carbon credits both globally and in Ukraine were all considered, as well as a pilot carbon offsetting project which has been modelled to better understand its process. Furthermore, the legal aspects of the implementation of carbon offset projects has also been analysed.