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Who should offset? A guide to emissions responsibility between Clients and Suppliers

We recommend that suppliers offset their own Scope 1 and 2 emissions, and clients acknowledge this in Scope 3 without claiming ownership of the offsets.

This article clarifies the roles and best practices for carbon offsetting between companies (clients) and their service providers (suppliers) under CSRD, GHG Protocol, and emerging sustainability norms.

You are a supplier

Our recommendation

  • Measure and report your Scope 1 & 2 emissions.

  • Offset these emissions as part of your operational responsibility.

  • Retire the credits under your name (you are the claimant). You may embed the cost in your service pricing; this does not transfer ownership of the credits.

  • Provide a Tree‑Nation certificate to the client for transparency.

  • Communicate clearly: this is part of your footprint, not a product you sell.

What to avoid

  • Designing offerings that resell carbon credits to clients in place of addressing your own Scope 1 & 2.

  • Shifting your operational emissions to clients via claims or invoicing structures. This risks greenwashing and misattribution.

Certificate details (issued by Tree‑Nation)

  • Offset owner: Supplier name

  • Beneficiary (optional): Client (only informative, to provide context)

You are a corporate client

Our recommendation

  • Include emissions from purchased services in Scope 3 reporting.

  • When a supplier offsets its own operations, you may acknowledge their action in your narrative, but do not claim those offsets as yours.

  • If you choose to offset part of your Scope 3, ensure credits are retired under your name and claims are clearly distinguished from supplier actions.

  • Prioritize emissions reductions at source and supplier engagement; use offsets as complementary, not a substitute.

Claims guidance

  • ✅ “Our supplier has offset its operational emissions related to this service.”

  • ✅ “We report these emissions in Scope 3.”

  • ❌ “We offset these emissions” (unless credits are retired under your name).

Regulation pointers (for both)

  • CSRD/ESRS: Disclose reductions and offsetting separately; provide clear attribution.

  • GHG Protocol: Avoid double claiming; prioritize reductions across the value chain.

  • SBTi: Offsets do not count toward Scope 3 target achievement; focus on supplier engagement and absolute reductions.

 

Case study: GreatEvents & SuperProducts

Scenario: GreatEvents (supplier) organizes an event for SuperProducts (client). Who offsets what, and how?

What should happen

  1. GreatEvents measures the event‑related Scope 1 & 2 it controls (e.g., stand fabrication, transport, electricity) and offsets these, retiring credits under GreatEvents’ name.

  2. SuperProducts includes the supplier activity in Scope 3 (Purchased Services) and may acknowledge GreatEvents’ offsetting in its disclosure.

  3. In case (1) and (2) does not happen, SuperProducts may wants to offset its own Scope 3 for this event, it purchases credits separately and retires them under SuperProducts’ name.

What to avoid

  • GreatEvents pushing its Scope 1 & 2 onto SuperProducts to claim neutrality on GreatEvents’ behalf. This evades responsibility and risks greenwashing.

Documentation

  • Tree‑Nation issues a certificate showing: owner (GreatEvents), beneficiary (SuperProducts) and context (event name), volume & project, and registry/retirement details.


Need help? Tree‑Nation can help you evaluate your emissions, issue certificates, and structure transparent communications aligned with these recommendations.