- Carbon credits are a mechanism to sell and buy the 'credit' for achieving carbon emission reductions.
- In Australia, carbon credits are called ACCUs — Australian Carbon Credit Units.
- 1 x ACCU represents 1 x tonne of carbon dioxide equivalent (CO₂-e) prevented from being in the atmosphere, because it is stored or avoided.
- Carbon credits and offsets are part of an evolving and often contested field.