An increasing number of non-state actors are taking steps towards and beyond carbon neutrality and making claims about their climate impact and contribution to mitigation, so as to contribute to the Paris Agreement’s long-term goal to limit global warming to 1.5 degrees Celsius. Voluntary compensation of greenhouse gas emissions enables actors to take responsibility for their remaining emissions by supporting additional mitigation outcomes that occur outside the actors’ boundaries. This report maps key international guidance and initiatives relevant to voluntary compensation. It aims to foster a common knowledge base on high-integrity use of voluntary compensation as part of actors’ broader mitigation efforts towards and beyond carbon neutrality. It was prepared under the Nordic Dialogue on Voluntary Compensation.