Thus, it is also our responsibility to control the emissions embedded in the goods and services imported to France. B. International equity France assumes its responsibility in the fight against climate change, and upholds the principle already approved at international level of an action that is proportionate to the common responsibilities of States, but is fair and thus differentiated depending on the countries, taking into account the differences in the national situations, notably in terms of their capacity and potential to reduce emissions and their historical responsibility. C. Realism The strategy is based on a prospective baseline scenario of achieving carbon neutrality by 2050 (cf. chapter 2.2. âThe baseline scenarioâ). This will allow us to define one credible vision for the transition to carbon neutrality.