In what appears to be a backflip, SBTi have revised their position on the use of offsets for the abatement of Scope 3 emissions and have stated that the use of offsets (Energy Abatement Certificates) "will be informed by evidence" as they continue to research the issue.

Consequently, SBTi has decided to extend their use for the purpose of abatement of Scope 3 related emissions beyond the current limits.

See their statement about this HERE