'As we move further into the critical decade for climate action, and ever closer to 2050, the year that many countries and companies have set as their net zero emissions target, policymakers need to confront the fundamental shortcomings of offsets in achieving real emission reductions – notably from fossil fuel sources.'
(Climate Analytics, Berlin, Germany) >

https://climateanalytics.org/publications/2023/why-offsets-are-not-a-viable-alternative-to-cutting-emissions/