Review of carbon emissions offsetting guidelines using instructional criteria

Abstract Purpose Carbon offsetting is one of the tools that companies can use to achieve their climate targets. The ability of a company to offset its emissions successfully depends on the availability and quality of guidance on the subject. This study explores how well existing offsetting guidelines equip corporations to achieve successful emissions offsetting. Methods Instructional criteria were developed and used to evaluate seven guidelines. The contents of each guideline were assessed based on how they instruct a company to achieve emissions offsetting that fulfills five criteria for appropriate offsetting: target affiliation, Paris compatibility, effectiveness, prioritizing removals, …