How should companies approach carbon credits under CSRD, and how is this different from using EACs for Scope 2?

Under the CSRD, companies are expected to prioritize real emissions reductions and be transparent about any use of compensation instruments like carbon credits. Carbon credits represent avoided or removed emissions somewhere else (for example, through reforestation or methane capture) and are typically used to offset emissions you still produce.

EACs (Energy Attribute Certificates), on the other hand, represent the renewable origin of electricity you consumed — they are used specifically to account for Scope 2 emissions under the market-based method. Unlike carbon credits, EACs are not offsets. They change the emissions factor applied to your electricity use when properly matched and retired.

In short:

Carbon credits are external compensation for emissions that still occur.
EACs prove that the electricity you used came from renewable sources.