As such, this paragraphs recognise the M&A synergy potential, but it should be noted that the article is no obligation for either action, reporting, or policies. This is a very clear example of integration ofthe synergy thinking into the agreement, and indicates more work could and should be done on this matter. The wording is found in the context of an encouragement to take action and sector-wise limited to sinks, in this case forests. The JMA is listed next to REDD, which includes both mitigation and adaptation benefits in the land use sector, which is the most clear support in the Paris Agreement is found for M&A synergies.