The document 'Action Plan for CO2 Offset' provides a detailed overview of the topic of CO2 emissions offsetting, focusing on the strategies adopted by Italian banks. It includes an evaluation of offsetting methodologies, an analysis of the carbon credit market, and recommendations to ensure the transparency and reliability of the process. It highlights the importance of collaboration among institutions and evolving regulatory tools, emphasizing progress made at COP29 regarding carbon market standards. Additionally, it discusses KPIs and communication practices for reporting offsetting initiatives.