However not all sectors are currently able to reduce emissions to zero and some may voluntarily choose to use them to offset remaining emissions.
Fodd bynnag, ni all pob sector leihau allyriadau i sero ar hyn o bryd ac mae'n bosibl y bydd rhai sectorau yn dewis eu defnyddio o'u gwirfodd er mwyn gwrthbwyso'r allyriadau sy'n weddill.