Carbon offsetting is a mechanism that has been used by governments, companies and individuals in order to attempt to reduce the environmental damage of their activities. The performing arts sector, especially music, is using carbon offsetting as a route to address some of the environmental impacts of their activities. Carbon offsetting should not be used as an alternative to direct actions which reduce emissions. Carbon offsetting projects have differentiated environmental and social benefits which need to be understood. This note provides an explanation of what carbon offsetting is, how it works, and guidance on how to choose a carbon offset investment.