The decision is irrevocable and disadvantage with emission‐ commits the party to include this category in its emission inventory for commitment periods negotiated under the reduction offsets.33 In the absence of a Protocol.1 Canada negotiated hard for the inclusion of shared risk mechanism, project this provision within the Kyoto Protocol, largely on the developers are forced to choose expectat [...] It is not just a matter of weeks, although full raising money for implementation of the project; in order implementation of a project may to satisfy financial additionality requirements, revenue take considerably longer in from the sale of offsets must constitute the difference practice. As one example, Reckitt between a financially attractive investment and a Benckiser39 invested in the “Tree [...] As a result, project developers have a for Change” project in order to powerful motivation to “borrow from the future” and sell offset all of the GHGs emitted by many or all of the offsets that the project is forecast to the company through its product‐ generate right at the beginning of the project, well before these reductions have actually been achieved.1 manufacturing processes (2006 Howeve [...] Forest and agricultural land offsets constituted 18 per cent of the voluntary market, while offsets from renewable energy and energy efficiency projects accounted for 31 per cent and 18 per cent of the total respectively, or 67% in all. [...] Offsets from the destruction of industrial gases with high global warming potentials (GWP), including N2O and HFC, accounted for 2 per cent of all transactions, while fuel switching, geological sequestration and “mixed” types of offsets accounted for the remaining 15 per cent of the market.