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This briefing by Zero Carbon Analytics examines the systemic failures of carbon offsetting, arguing that these mechanisms often increase global emissions rather than reduce them. The document details how both compliance and voluntary carbon markets suffer from low environmental integrity, lack of additionality, and fraudulent practices, particularly in forestry projects. It concludes that carbon offsets are not a valid climate solution and that priority must be given to direct emission mitigation over offsetting or unproven large-scale carbon removal technologies.

This guide, commissioned by the Estonian Ministry of the Environment and prepared by the Stockholm Environment Institute Tallinn Centre, provides a methodological framework for organisations in Estonia to calculate their corporate greenhouse gas (GHG) footprint. It is based on international standards, primarily the GHG Protocol and ISO 14064, and includes a specific database of emission factors developed for the Estonian context.

The Travel & Expense Procedures (Version 3.0), effective February 24, 2022, provides detailed operational guidance for FSD Africa staff, Board members, and consultants regarding the authorization and reimbursement of business-related expenses. The document outlines strict requirements for documentation, spending caps for meals, rules for travel classes, and specific protocols for travel during the Covid-19 pandemic and carbon footprint management.

The Corporate Climate Responsibility Monitor 2022, published by the NewClimate Institute and Carbon Market Watch, evaluates the climate strategies of 25 major global companies. The report finds that most corporate net-zero pledges lack integrity, with aggregate emissions reductions often limited to 40% rather than 100%, and a heavy reliance on contentious offsetting practices and low-quality renewable energy certificates.

Friends of the Earth International criticizes the COP26 pledge to end deforestation, arguing it serves as a facade for continued fossil fuel use and carbon emissions through offsetting mechanisms. The organization warns that the pledge lacks regulatory teeth and risks repeating the failures of REDD+, potentially leading to land grabbing and human rights violations.

The NewClimate Institute criticizes Switzerland's bilateral agreements with Georgia, Peru, Senegal, and Ghana, arguing that by targeting 'low-hanging fruit' mitigation projects to offset its own emissions, Switzerland sets a poor precedent that undermines the ambition-raising goals of the Paris Agreement and restricts the ability of host countries to meet their own climate targets.

This final report summarizes a research project led by Öko-Institut and the Stockholm Environment Institute regarding the design and implementation of the International Civil Aviation Organization's (ICAO) Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA).

This report by the NewClimate Institute examines the increasing prevalence of net-zero emissions targets among companies, cities, and regions, highlighting how ambiguities in implementation approaches can obscure actual ambition and the need for greater transparency to ensure accountability.

This research paper by the NewClimate Institute examines policy frameworks for upscaling Carbon Dioxide Removal (CDR) while ensuring that such efforts do not detract from greenhouse gas emissions reductions. The authors analyze various CDR approaches, their development stages, and the risks associated with using offsetting schemes, ultimately advocating for the separation of emission reduction targets from removal targets.

This research paper by the Stockholm Environment Institute analyzes the first 14 applications from carbon-offsetting programs seeking eligibility under the International Civil Aviation Organization's (ICAO) Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA).

This Action Brief from RMI argues that the aviation industry requires a new strategy to meet climate goals, as current emissions are exceeding forecasts and existing offsetting schemes are insufficient.

This report by Friends of the Earth International critiques the 'financialization of nature,' arguing that redefining ecosystems as a set of quantifiable 'environmental services' serves to maintain industrial growth and corporate profits rather than protecting biodiversity. The author contends that market-based mechanisms, such as biodiversity offsets and carbon credits, provide a 'permit to pollute' and lead to the dispossession of indigenous peoples and local communities.

This report by Friends of the Earth International critiques the 'financialization of nature,' arguing that redefining nature as a set of quantifiable 'ecosystem services' serves as a tool for capital markets to maximize profits and reduce industrial costs rather than protecting biodiversity.

Friends of the Earth International (FoEI) expresses its formal opposition to the REDD (Reducing Emissions from Deforestation and Forest Degradation) system, arguing that it commodifies forests, violates the rights of Indigenous peoples and local communities, and allows industrialized nations to avoid reducing fossil fuel emissions through flawed carbon offsetting mechanisms.

This executive summary by Friends of the Earth International critiques the proposed Reducing Emissions from Deforestation in Developing countries (REDD) mechanisms. The document argues that REDD focuses on reducing emissions rather than stopping deforestation, potentially rewarding polluters and industrial agriculture while marginalizing Indigenous Peoples and forest-dependent communities. It warns that funding REDD through carbon offsetting undermines global climate mitigation efforts and risks creating social and environmental harm, such as the replacement of natural forests with monoculture plantations.

The Poznan Declaration is a statement issued on December 9, 2008, by a coalition of international organizations opposing the World Bank Group's involvement in the international climate change convention regime under the UNFCCC. The signatories argue that the World Bank is an inappropriate leader for climate action due to its continued financing of fossil fuels, contribution to deforestation, and lack of democratic governance.

Friends of the Earth International (FoEI) outlines its positions for the COP 14/MOP 4 negotiations in Poland, demanding a climate justice framework based on historical responsibility. The organization calls for steep emission reductions by industrialized countries, the rejection of carbon offsetting and market-based forest mechanisms, and significant financial and technology transfers to developing nations to support adaptation and mitigation.

This report by Friends of the Earth International critiques 'net zero' strategies, specifically 'nature-based solutions', 'natural carbon removal', and 'carbon offsetting', arguing that they threaten food sovereignty, land rights, and agroecology.

This fact sheet from RMI provides guidance for real estate developers on reducing embodied carbon—the emissions associated with building materials and construction—which accounts for at least one-quarter of the energy-related global carbon emissions attributed to buildings.

This policy brief by the Stockholm Environment Institute (SEI) evaluates the role of carbon offsetting programs in climate policy. It discusses the potential for offsets to reduce mitigation costs and provide sustainability benefits, while warning of risks such as non-additionality, leakage, and permanence. The document highlights significant variability in how different protocols quantify offsets and argues for the standardization of these protocols to ensure market integrity.