•关键条款——“基于碳抵消，声称产品对环境的温室气体排放影响为中性的、减少的、补偿的或积极的。”被判定为误导性的行为。

•禁用抵消机制，即禁用英国PAS2060碳中和

•更具体的要求是：

To ensure the fairness and credibility of such claims, Article 6(2) of Directive 2005/29/EC should be amended to prohibit such claims, following a case-by-case assessment, when they are based solely on carbon offsetting schemes or are not supported by clear, objective, quantified, science-based and verifiable commitments and targets given by the trader, including a detailed and realistic implementation plan to achieve this future environmental performance. That plan should include concrete targets consistent with achieving the trader's long-term commitment, underpinned by a sufficient budget and allocation of sufficient resources. Claims should also be supported by an independent monitoring system to monitor the progress of the implementation plan, the trader’s commitments and targets.

•条款解读：~~~~~~~~~~~~~~~~~~~~

总之，这个“detailed and realistic implementation plan”没有哪个企业做得到。

•要点：

（1）为什么欧盟政府、企业和公众抵制英国PAS2060/ISO14068（通过抵消机制买配额实现碳中和）。

（2）为什么欧盟在应对气候变化方面这么激进

详见《ESG和供应链可持续信息披露 点破说透》

•对中国企业有什么影响

（1）别想用抵消机制去抵扣欧盟CBAM碳关税。

（2）欧盟堵上了一个中企资金出境的渠道。

•关于中企资金出境

（1）相比于CBAM的收益，欧盟内的CBAM利益集团瞧不上资本外逃那点收益（这些收益不一定进自己口袋，并且直接减少了可供自己支配的资金数量）。

（2）未来美国的CBAM机制可能为资本外逃提供合规渠道。