What is Virgin's 'Fly neutral Program' and how does it work? Virgin Australia provides its guests with the opportunity to voluntarily offset the carbon emissions associated with their flights, by purchasing carbon offsets. In this, customers can pay an additional fee (how the fee is calculated see Virgin blog) to offset their carbon emission. The money is then invested in reforestation projects, as they either take carbon dioxide from the atmosphere or avoid its release, thus compensating carbon emissions.

Concerns social and environmental accounting. You are expected to familiar with Brown and Fraser (2006) and understand an airline's carbon offsetting,