Business Travel by plane: EF including indirect effects on the climate (e.g., contrails; NOx) acceptable?

Is it acceptable to conduct emissions from employees’ business travel per plane by using emission factors including the radiative forcing effects?

Radiative forcing refers to effects on our climate of non-CO2 emissions, such as water vapor, contrails, or NOx.

Following the UK Government GHG Conversion Factors for Company Reporting Guideline (Government conversion factors for company reporting of greenhouse gas emissions - GOV.UK ( , the UK governmental carbon accounting suggests that ‘organizations should include the indirect effects of non-CO2 emissions when reporting air travel emissions to capture the full climate impact of their travel.’

Is the reporting company in line with the SBTi criteria, as well, by using Emission Factors considering these indirect effects?