Offsets in The International Emissions Market: Do Buyers Get What They Pay For? journal article Sam Headon Carbon & Climate Law Review, Volume 2 (2008), Issue 4, Page 12 Kyoto Protocol permit emissions trading between countries subject to limits in greenhouse gas emissions.1 One of the environmentally contentious aspects of the UNFCCC’s emissions trading scheme is the use of “offsets” (certified emission reductions or “CERs” under the UNFCCC) which permit regulated entities in developed countries (such as the UK or Germany, “Annex I Party”) to substitute taking action to reduce their own emissions by buying emission reductions undertaken by an unregulated entity or energy project in a developing country (
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