WWF position and guidance on voluntary purchases of carbon credits

WWF provides guidance for corporations on the voluntary purchase of carbon credits, emphasizing that such purchases must be supplementary to a transparent, science-based strategy to reduce Scope 1, 2, and 3 emissions. The document cautions against using terms like "carbon neutral," "net zero," and "offsetting" due to potential misleading interpretations and the evolving regulatory context of the Paris Agreement. It establishes seven quality criteria for "high-quality" credits—real, measurable, additional, permanent, avoiding leakage, monitored/verified, and complying with safeguards—and advises against credits from nuclear, fossil fuel, or certain biomass projects. Additionally, it introduces the concept of "insetting" as a way to address emissions within a company's value chain, though it notes that standards for insetting are still evolving.

• Businesses must prioritize a transparent, science-based strategy to reduce Scope 1, 2, and 3 emissions over the purchase of carbon credits, which should only be used as an addition to such a strategy. Carbon credit purchases must not negatively impact investments in direct abatement activities.
• In accordance with GHG Protocol guidelines, companies should not subtract carbon credit purchases from their Scope 1, 2, and 3 emissions inventories; instead, these purchases and cancellations must be reported separately.
• WWF advises caution regarding the use of the terms "carbon/climate neutrality," "net zero," and "offsetting" in public claims, as these can be misleading and may suggest a company's climate work is complete before its footprint is eliminated.
• To be considered "high-quality," carbon credits must meet seven specific criteria: they must be real, measurable, additional, permanent, avoid leakage, be monitored/reported/verified, and comply with social and environmental safeguards.
• Insetting is described as an investment within a company's sphere of influence or interest but outside its Scope 1 and 2 emissions, potentially enhancing supply chain resilience and addressing externalities within the value chain.

APA

WWF International (2019). WWF position and guidance on voluntary purchases of carbon credits. https://www.worldwildlife.org/documents/898/773q5lvbf0_WWF_position_and_guidance_on_corporate_use_of_voluntary_carbon_cr_kLBSHrI.2.pdf

Chicago

WWF International. WWF position and guidance on voluntary purchases of carbon credits. 2019. https://www.worldwildlife.org/documents/898/773q5lvbf0_WWF_position_and_guidance_on_corporate_use_of_voluntary_carbon_cr_kLBSHrI.2.pdf.

Wikipedia

{{cite report |author=WWF International |title=WWF position and guidance on voluntary purchases of carbon credits |date=10 October 2019 |url=https://www.worldwildlife.org/documents/898/773q5lvbf0_WWF_position_and_guidance_on_corporate_use_of_voluntary_carbon_cr_kLBSHrI.2.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{wwfinternational2019wwf, author = {{WWF International}}, title = {{WWF position and guidance on voluntary purchases of carbon credits}}, institution = {WWF International}, year = {2019}, month = oct, url = {https://www.worldwildlife.org/documents/898/773q5lvbf0_WWF_position_and_guidance_on_corporate_use_of_voluntary_carbon_cr_kLBSHrI.2.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }