Renewable Energy is the low hanging fruit of building an ESG complaint company and REC's are the low hanging fruit in renewable energy. REC measure 1 megawatt hour of electricity generated from a renewable energy source, any where in the world, with no further obligations or incumbrances. Owning and consuming(retiring) a REC allows you to claim you are powered by an equivalent unit of renewable electricity.
REC's are universally accepted. They are also a fraction of the cost and risk of renewable energy assets.