Consumption-based carbon accounting: does it have a future?
Consumption-based carbon accounting: does it have a future?
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DOI：
10.1002/wcc.438
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发表时间：
2017-01-01
影响因子：
9.2
通讯作者：
Gouldson, Andy
中科院分区：
文献类型：
--
作者：
Afionis, Stavros;Sakai, Marco;Gouldson, Andy
在国际上，目前的温室气体减排责任分配是以生产核算法（PB）为基础的，该核算法对商品和服务的生产地产生的排放量进行计量。然而，贸易中排放量的增长提出了一个问题，即我们是否应该转向PB核算，或将PB核算与其他核算方法合并。迄今为止，基于消费的会计已成为最突出的替代方法。这一方法考虑到消费点的排放，将生产和分配过程中发生的所有排放都归于货物和服务的最终消费者。这次审查有四个目标。首先，它说明了根据消费而不是生产来确定排放责任背后的逻辑。公平和正义的问题，增加排放量的覆盖面，鼓励清洁生产的做法，和政治利益进行了审议。其次，它讨论了反驳意见，特别关注技术复杂性、缓解有效性和政治可接受性问题。第三，它提出了频谱的实施可能性，从现状到更具变革性的选择，并考虑国际气候政策的影响，将在实践中采用CB会计的各种情况下产生。第四，它着眼于如何CB会计可能会调整，以适应当前的政治现实，并确定可能被用来直接或间接解决CB排放的政策机制。这种方法可以为气候政策创新和气候减缓创造新的机会。(C)2016作者WIREs Climate Change由Wiley Periodicals，Inc.出版。
Internationally, allocation of responsibility for reducing greenhouse gas emissions is currently based on the production-based (PB) accounting method, which measures emissions generated in the place where goods and services are produced. However, the growth of emissions embodied in trade has raised the question whether we should switch to, or amalgamate PB accounting, with other accounting approaches. Consumption-based (CB) accounting has so far emerged as the most prominent alternative. This approach accounts for emissions at the point of consumption, attributing all the emissions that occurred in the course of production and distribution to the final consumers of goods and services. This review has a fourfold objective. First, it provides an account of the logic behind attributing responsibility for emissions on the basis of consumption instead of production. Issues of equity and justice, increased emissions coverage, encouragement of cleaner production practices, and political benefits are considered. Second, it discusses the counterarguments, focusing in particular on issues of technical complexity, mitigation effectiveness, and political acceptability. Third, it presents the spectrum of implementation possibilities-ranging from the status quo to more transformative options-and considers the implications for international climate policy that would accrue under various scenarios of adopting CB accounting in practice. Fourth, it looks at how CB accounting may be adjusted to fit with current political realities and it identifies policy mechanisms that could potentially be utilized to directly or indirectly address CB emissions. Such an approach could unlock new opportunities for climate policy innovation and for climate mitigation. (C) 2016 The Authors. WIREs Climate Change published by Wiley Periodicals, Inc.