This thesis explores how carbon offsetting mechanisms are integrated into corporate sustainability strategies in the EU aviation sector and critically interprets the contribution of voluntary carbon markets to real emission reductions.  

The findings show that carbon offsetting has become an institutionalized component of aviation sustainability strategies, largely in response to increasing regulatory, investor and societal pressure. Airlines use offsetting to demonstrate climate responsibility while maintaining carbon-intensive operational structures. However, this integration creates a persistent gap between sustainability communication and actual emission reductions, as formal climate commitments are often decoupled from operational change.

The analysis further highlights structural uncertainties within voluntary carbon markets. The effectiveness of offsetting depends on contested and difficult to verify criteria such as additionality, permanence, and accurate accounting. Combined with weak governance and reliance on self-regulation, this undermines the credibility of carbon neutrality claims and raises concerns about greenwashing.

The study concludes that carbon offsetting can play a supplementary role in climate strategies but is insufficient as a primary decarbonization tool. In the aviation sector, it often functions more as a mechanism for managing legitimacy than as a driver of structural emission reductions, potentially delaying deeper transitions toward net-zero.