Is a human or corporate intervention to reduce emissions and/or increase sinks of greenhouse gases (GHG) by means of a series of measures and strategies aimed at preventing or reducing atmospheric emissions of GHG through direct reductions (e.g., energy efficiency projects;

change of habits; reduction in the consumption of fuels and energy inputs; improved logistics, wastes management, among others). The first and most effective option to reduce the carbon footprint is to increase production efficiency.

Includes initiatives and measures aimed at reducing the vulnerability of society and the susceptibility of natural systems to the real or expected effects of climate change. It is a long-term, integrated and continued adjustment process aimed at reducing present and future vulnerability to climate change, in close connection with economic growth strategies based on low carbon emissions.

The offset of CO2 emissions is the voluntary contribution of a given economic volume -which is proportionate to the amount of CO2 tons generated by different corporate activities- to a project whose specific goal is:

• Sequester any given amount of CO2 tons equivalent to that generated by corporate activities through the implementation of projects to reduce CO2 emissions, such as those similar to carbon sinks (reforestation projects).

• Avoid the emission of an amount of CO2 tons equivalent to that generated by corporate activities, by means of energy-saving and efficiency projects; replacement of fossil fuels with renewable energy; management of wastes; avoided deforestation (projects to reduce greenhouse gases emissions caused by deforestation and degradation of forests, preservation and increase of CO2 sequestration, better known by its English acronym REDD).