Rumours have been rife since Kubica completed a private test for the team and impressed with a 115-lap stint in Valencia.
Kubica believes he still has the pace to be competitive in Formula 1, but a return does not appear likely any time soon.
I know that the sport is full of speculation and rumours and all these things,” Abiteboul told Motorsport.com.
“But I think in this present case we need to be a little bit careful, because we’re talking about an individual that we all love, with a fantastic image, and who has suffered a very difficult situation from a personal perspective.
“So I think I would ask on this occasion everyone to be a little bit careful. Yes, we have done that test, but we don’t want to create expectations in anyone’s mind, including Robert himself.”
Abiteboul went on to confirm Kubica was not currently being considered for a driver spot, while also appear to give the under-pressure a slight reprieve.
He added: “Look, we’ll have at some point to discuss about our future line-up, that’s public information. We have a long-term contract with Nico, and a contract for 2017, and all of 2017, with Jolyon.
“But at some point we will have to review options. If by then, Robert becomes an option, we can have a look. As we speak, he’s not on the list. He has many more things he has to accomplish so that he could be on the list.”