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Notice and disclaimer from the Australian Centre for Contemporary Art:

This digital commission is an artwork which has been supported by the Australian Centre for Contemporary Art (ACCA) to link from this website, but remains the property and ultimate responsibility of the commissioned artists.

ACCA acknowledges the value of direct action and political activism. We note that this project is a speculative artwork and provocative intervention into the carbon offset economy. As an organisation, we do not promote illegal activities. ACCA does not make any guarantees, representations or warranties in respect to this artwork, including in relation to quality, operability or data security and has no responsibility or liability for any loss, damage, cost or expense you might incur if you interact with this project, including arising from any data breach, virus or other contamination.

That it looks like a real paper is part of the joke, it's pointing out the absurdity of companies trying to continue to emit carbon as long as they can use carbon credits, which doesn't address the root problem. The joke of the paper is essentially; what if a researcher who was paid by a mega corp to find a 'solution' (which the corp would want to be greenwashing), actually naively proposed a genuine solution using corporate friendly concepts and language.