From
https://www.pnas.org/doi/10.1073/pnas.0906974107
Title : Consumption-based accounting of CO2 emissions
By Steven J. Davis and Ken Caldeira
Edited by William C. Clark, Harvard University , June 2009
... Much attention has been focused on the CO2 directly emitted by each country, but relatively little attention has been paid to the amount of emissions associated with the consumption of goods and services in each country.
Consumption-based accounting of CO2 emissions differs from traditional, production-based inventories because of imports and exports of goods and services that, either directly or indirectly, involve CO2 emissions ...
We find that, in 2004, 23% of global CO2 emissions,.. were traded internationally, primarily as exports from China and other emerging markets to consumers in developed countries.
In some wealthy countries, including Switzerland, Sweden, Austria, the United Kingdom, and France, >30% of consumption-based emissions were imported ...
It is intuitive that individuals who benefit from a process should bear some responsibility for the associated emissions . Yet, national inventories such as those conducted annually by parties to the United Nations Framework Convention on Climate Change account for only those emissions produced within sovereign territories , ignoring the benefit conveyed to consumers through international trade. In recognition of this shortcoming, a number of studies over the past decade have sought to compare production- and consumption-based emissions inventories ...
China is by far the largest net exporter of emissions, followed by Russia, the Middle East, South Africa, Ukraine, and India and, to a lesser extent, Southeast Asia, Eastern Europe, and areas of South America .
The primary net importers of emissions are the United States, Japan, the United Kingdom, Germany, France, Italy, all Western Europe ...