Offset is distance from wheel centreline to mounting plate
Backspace is distance from rim edge to mounting plate
Every wheel is different but a given backspace remains the same regardless of wheel width, while offset is dependent on wheel width
e.g. A 8" wide wheel with 4.5" backspace could be Offset 0P (zero positive)
Note: The rim thickness affects measurements
8" with 5" backspace could be 12P
8" with 3.5" Backspace 25N
9" with 4.5" backspace 12N
Generally you are constrained by the amount of backspace you can accommodate on your vehicle.
So if you go wider, the backspace stays about the same, and the Offset goes more negative or deeper dish.
Changing offset will change your track by twice as much and affect your steering and increases load on wheels and components like bearings, but for relatively small changes it is not a concern.
I used to design and test alloy wheels to AS1678 in a previous life, and there are probably some guys on this site driving around on my rims.
Not me though!