LONG-TERM CARBON CREDITS PORTFOLIO

As a developer of high-integrity projects certified by international carbon standards, Reforest’Action oversees the entire process of developing and certifying projects such as Avé Ga in Togo. We are also responsible for selling the carbon credits generated by the project to companies that are required, under the SBTi Net Zero Standard, to reduce their emissions by at least 90% by 2050, or to natural capital investment funds. There is therefore close synergy between our engineering activities in the field, our experience in seeking financing and providing tailored support to investors, and our financial and legal expertise in the service of robust governance. In short, Reforest’Action’s expertise enables funders to secure their investments, reduce risks and strengthen their impact on the climate, biodiversity and local communities through nature-based, high-integrity carbon removal projects.

A carbon credit represents one tonne of carbon dioxide equivalent (tCO₂e) that has been avoided or removed from the atmosphere through a climate project. On the voluntary carbon market, credits are generated by projects that are certified under recognized methodologies and can be used by companies to contribute to their climate objectives, alongside emissions reduction efforts. In the case of carbon removal projects, credits are issued from activities that durably capture atmospheric CO₂, particularly through nature-based solutions such as reforestation and agroforestry.

An offtake agreement is a long-term contract between a buyer and a project developer, under which the buyer commits to purchasing a future volume of carbon credits at a pre-agreed price. Payment is typically made once the credits are officially issued. Offtake agreements allow companies to secure volumes and prices over the long term, while limiting exposure to project development risk. They are a key mechanism for anticipating and structuring a long-term Net Zero strategy.

The SBTi recommends that companies define a science-aligned emissions reduction pathway, including near-term reduction targets (5–10 years) and a long-term Net Zero target, typically by 2050. Emissions reductions across all scopes should always be the priority. Carbon contribution through removal projects beyond the value chain complements these efforts by addressing ongoing emissions as well as residual, unavoidable emissions and supporting the achievement of global carbon neutrality.