How do we address any carbon offsetting that we may have done when reporting?

Offsetting is not part of the Greenhouse Gas Protocol reporting framework as it falls outside of the measurement of scope 1, 2 and 3 emissions.

The guidance indicates that you can voluntarily report your avoided emissions from the purchase of offsets alongside your public report of greenhouse gas emissions.

Therefore, any carbon offsetting that your organisation has financed will not be considered for this reporting.