Carbon offsetting and businesses: a regulatory landscape in flux
In 2025, carbon offsetting is no longer just a marketing argument for French and European companies. It now falls within a binding regulatory framework, driven notably by the CSRD (Corporate Sustainability Reporting Directive), which has been progressively coming into force since 2024. For thousands of companies, measuring, reducing, and offsetting greenhouse gas (GHG) emissions has become both a legal obligation and a strategic necessity.
According to the High Council for Climate, French companies are responsible for approximately 60% of national GHG emissions when the entire value chain is taken into account. Faced with this enormous challenge, understanding the available carbon offsetting mechanisms, their limitations, and the opportunities they represent has become essential for any executive or CSR manager.
What the CSRD concretely changes for businesses
The CSRD directive requires companies to publish detailed information on their environmental, social, and governance (ESG) impact. From the 2025 fiscal year, it applies to large companies with more than 500 employees, and will gradually extend to listed SMEs and subsidiaries of non-European groups.
Specifically, companies must now:
- Carry out a complete GHG assessment, including scopes 1, 2, and 3
- Define a reduction trajectory compatible with the Paris Agreement
- Justify the use of carbon offsetting as a complementary, not substitute, tool
- Have their disclosures audited by an independent third party
- Publish this information in their sustainability report, according to ESRS standards
The stakes are high: inaccurate or misleading information about climate commitments can now be classified as greenwashing and expose the company to financial penalties and major reputational risk.
The GHG assessment: the essential starting point
Before offsetting anything, you need to measure. The GHG assessment — or carbon footprint — is the comprehensive inventory of all greenhouse gas emissions generated by an organization's activities over a given period, typically one year.
"You can only manage what you measure." This principle, often attributed to Peter Drucker, has never been truer than in corporate climate strategy.
The GHG assessment is structured into three scopes:
- Scope 1: direct emissions (fuel combustion in company vehicles, boilers, etc.)
- Scope 2: indirect emissions from purchased energy consumption (electricity, heat)
- Scope 3: all other indirect emissions — purchases of goods and services, employee commuting, end-of-life of products, etc.
To learn more about these fundamental concepts, see our dedicated article: Scope 1, 2, 3: understanding carbon emissions in 5 minutes.
Scope 3: the most complex challenge — and the most important
Scope 3 accounts for an average of 70 to 90% of total emissions for industrial or service companies. It is also the hardest to measure because it requires collecting data from the entire value chain: suppliers, logistics providers, customers, and even end-users of the products.
Among the most emission-heavy scope 3 categories, you'll typically find:
- Purchases of goods and services (raw materials, subcontracting)
- Goods transportation (upstream and downstream)
- Employee business travel
- Use of sold products (during the operational phase)
- Financial investments (for financial institutions)
Many companies still neglect scope 3, due to a lack of available data or expertise. However, the CSRD now requires its inclusion, at least partially, in sustainability reports. Technological tools, particularly those based on artificial intelligence and transaction analysis, are beginning to facilitate this data collection.
Carbon offsetting strategies: between regulation and opportunities
Once emissions are measured and a reduction plan is in place, carbon offsetting allows companies to neutralize residual emissions that cannot be eliminated. In 2025, the strategies available to businesses are more diverse — and more regulated — than ever before.
Voluntary carbon credits
The voluntary carbon market allows companies to purchase certified credits, each corresponding to one tonne of CO2 avoided or sequestered. These credits can be generated by reforestation projects, renewable energy projects, or methane avoidance at landfills. The reference standards include the Gold Standard, the VCS (Verified Carbon Standard), and in France, the Label Bas-Carbone (Low-Carbon Label).
Regulated markets: the EU ETS
For industrial sectors covered by the European Union Emissions Trading System (EU ETS), offsetting takes a different form: companies must purchase emission allowances to cover their discharges. The price per tonne of CO2 on this market has fluctuated between 50 and 100 euros in recent years, with prospects for a gradual increase through 2030.
Investing in local projects
More and more companies are choosing to invest directly in offsetting projects on French soil, through the Label Bas-Carbone. This approach has the advantage of combining climate impact, local biodiversity benefits, and communication value for stakeholders.
Pitfalls to avoid in carbon offsetting
Carbon offsetting must never be used as a substitute for emission reductions. This is the message repeated by IPCC experts, environmental NGOs, and now European regulators. A company that offsets without trying to reduce its emissions at the source exposes itself to legitimate criticism and growing legal risks.
Among the common mistakes:
- Buying low-quality credits without recognized certification
- Communicating about carbon neutrality without defining the scope of offsetting
- Ignoring scope 3 and only offsetting scopes 1 and 2
- Not integrating offsetting into an overall decarbonization strategy
Strategic opportunities for pioneering companies
Beyond regulatory constraints, companies that seriously tackle carbon offsetting can gain significant competitive advantages:
- Commercial differentiation: B2B buyers increasingly integrate ESG criteria into their supplier selection processes
- Talent attraction: younger generations favor employers committed to climate issues
- Access to green financing: green bonds and ESG-linked loans offer favorable conditions
- Regulatory anticipation: companies that act early will be better prepared for future constraints
To go further in understanding the available offsetting mechanisms, our complete guide to carbon offsetting provides a comprehensive overview of existing options, their certifications, and their real-world impact.
Conclusion: turning constraint into opportunity
In 2025, corporate carbon offsetting sits at the intersection of regulatory obligation and strategic opportunity. The CSRD demands transparency, the GHG assessment demands measurement, and scope 3 demands a systemic view of climate impact. Companies that integrate these challenges into their business model won't just be meeting legal requirements: they will position themselves as actors of the ecological transition, capable of attracting clients, talent, and investors in a world where climate credibility is becoming a first-tier strategic asset.
The road is demanding, but the tools, standards, and expertise exist. What's often missing is simply the will to commit concretely — and quality support to avoid missteps.