Depending on your strategy, targets and any public claims, a business may use offsets in year one to position themselves as carbon neutral. For instance, sometimes it makes sense to use offsets to get to carbon neutral whilst new technologies become available that allow further reductions. Typically, a net zero claim suggests the business has already done everything possible to reduce emissions before using offsets for the final portion.
In Australia businesses are certified carbon neutral by Climate Active, a unique federal government program. https://www.climateactive.org.au/