See CAN International position paper here

New VCMI guidance risks justifying carbon offsetting and delaying real corporate climate action, NGOs say
In new guidance, the Voluntary Carbon Markets Integrity Initiative (VCMI) is promoting the use of carbon credits to camouflage the fact that companies grappling with their indirect (scope 3) emissions are off track to reach their commitments. But carbon credits must not replace direct emissions reductions, NGOs warn.