Quantifying CO2-emissions according to the control-criterion

Different ways exist of attributing greenhouse gas emissions to individual countries. Well-known are the territory based approach which underlies Kyoto Reporting and the production based approach which is followed in Environmental Accounts . Also well-known is the consumption based approach using environmentally-extended input-output analysis. In this research project we have explored a new approach to account for responsibility for emissions based on the criterion ‘span of control’ (ultimate controlling institute, UCI). We allocated total Dutch production emissions to Dutch span of control and foreign control. Subsequently we compiled figures for emissions related to Dutch span of control production activities abroad. Due to the advancement of globalisation, these different perspectives yield increasingly different estimates.