With regard to carbon credits, the guidance does talk about what role carbon credits and offsets can play in a credible transition plan. There is a risk today that the market is at a key point in trying to address concerns about greenwashing while also recognizing the need to use offsets to achieve global climate ambition.
For now, our recommendation is that you provide clarity in your transition plan on how you use carbon credits and offsets and on what type of carbon credits are used. Generally, their use should be limited and carefully explained to provide transparency to the finance community that is considering how credible your plan is.