Consumption-Based Emissions Accounting and Historical Emissions

ABSTRACT This paper argues that, unlike the production-based emissions accounting (on which emissions are attributed to producers of goods and services), the consumption-based emissions accounting (on which emissions are attributed to consumers of these goods and services) can solve the problem of historical emissions. This problem concerns the question of how to assign remedial responsibility for emissions that were made by people who are now dead. Since historical emissions are embedded in the goods consumed by present consumers, and since present consumers can (unlike past producers) do something about their emissions, a consumption-based accounting can contribute to solving the climate crisis.