A small step for emissions accounting, a giant leap for sustainability? Unpacking the debate around the consumption-based emissions accounting method.
This thesis deals with the problem of outsourced emissions, the situation when the consumption of (predominantly Global North) countries with high carbon efficiency drives emissions in (predominantly Global South) countries with low carbon efficiency. The EU as a climate leader and an economic superpower subsumes a large share of outsourced emissions. Outsourcing can be measured by the consumption