Since 2007, Costa Rica has proposed to achieve carbon-neutrality in 2021. By making the country carbon-neutral, it seeks to contribute to slowing down or reducing the change that the global climate is undergoing. This implies that mitigation and adaptation to climate change are converted into transversal axes of the economic and social work of the country; promoting adaptation work and sources of compensation is fundamental for low-emission eco-competitive development (Minaet, 2012). State institutions, civil society and the private business sector must participate in this effort. But since the latter is not a single and homogeneous community, but rather includes multinationals and companies of all sizes, there are very different motivations for achieving C-neutrality.

With the intention of demonstrating carbon-neutrality (achieving certification according to the national standard Inte 12-01-06: 2011) and being carbon-neutral, the emitting companies seek to offset their carbon footprint and adopt a low market environment in emissions. To do this, they develop good business practices that allow reducing and offsetting greenhouse gas (GHG) emissions. This implies managing risks and discovering new opportunities, in order to maintain competitive advantage, and also represents a new role as a driver and catalyst for innovative solutions to address climate impact (PwC-UNFCCC, n.d.). One mode of offsetting GHG emissions is forestry projects (nationally and internationally): carbon-fixing forests and forest plantations. Mode that has given rise to an incipient domestic carbon market and has expanded the business portfolio, this in function of the carbon fixation service that the forestry sector can provide.

For this reason, the forestry sector is considered key in the contribution to mitigate GHG. More and more companies are recognizing the importance of adapting to the current and future effects of climate change. Their motivation to reduce and offset their carbon footprint is to avoid the risks associated with climate change. In Costa Rica, the arguments of the companies studied to act in this regard have to do with contributing to the reduction of GHG emissions and achieving competitive advantages within the local market. 100% of those interviewed consider that the acquired C-Neutral brand reliably shows the achievements made by the company in reducing GHG.

Likewise, 100% consider that, if a green image is shown, current and future business opportunities constitute a complementary incentive. Then, C-Neutrality should promote a change in the national market, which would become an opportunity for carbon-neutral companies to position themselves in specific market niches.

The compensation options considered in the Inte 12-01-06: 2011 standard are:

• CER's (Certified Emission Reduction)
• VER ’s (Voluntaty Emission Reduction)
• UCC (Costa Rican Compensation Unit)

Companies consider that to engage and mobilize the private sector to offset emissions, certain recommendations must be followed:

(a) physically show the area where the company is compensating,
(b) avoid double counting,
(c) diversify the portfolio by types of projects and
(d) consider complementary compensation mechanisms.