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Abstract
In the context of Kyoto Protocol, forests can be used to create carbon credits. Contrary to the
energetic sector where emissions reductions are considered as definitive, managing forests to
mitigate climate change has been crticised because of the risks of reversibility. Biological
carbon sinks are said to be non permanent. So, how can we compare carbon emissions
reductions to carbon sequestration by sinks? What is the value of the carbon credits issued
from forestry?
In this study, we consider the debate surrounding carbon credits attribution. As a first step,
we recall methods that have been suggested. Results of a case study dealing with a forest
located in southwestern France are presented in the second part of the paper. In a final
discussion, we wonder about financial impact of different geopolitical strategies.