No. Carbon offsets are discrete carbon deductions accustomed to compensate carbon emissions elsewhere. Offsets are calculated relative to the baseline, which signifies a hypothetical circumstance for what emissions would've been in the absence in the mitigation job that generates the offsets. The CSRD proposal utilizes a "double materiality" criterion, which https://collinetgrd.ageeksblog.com/28976242/the-fact-about-carbon-reporting-that-no-one-is-suggesting