Pan, Xiaozhi; Shang, Li; Shen, Guofei; Shen, Qun; Sun, Nannan; Song, Xuehang; Song, Xiaolong; Wei, Wei

GREENHOUSE GASES-SCIENCE AND TECHNOLOGY

2025, ,

Pan, Xiaozhi; Shang, Li; Shen, Guofei; Shen, Qun; Sun, Nannan; Song, Xuehang; Song, Xiaolong; Wei, Wei

Consumption-based accounting (CBA) is gaining momentum as a transformative approach that complements production-based accounting (PBA) by capturing the emissions embedded in global trade and final demand. Although PBA accounts for emissions generated within territorial production boundaries, CBA reallocates emissions according to final consumption, offering a broader view on carbon flows and responsibilities across regions. This article moves beyond traditional reviews by integrating insights from policy frameworks of international organizations and governments, offering a systematic exploration of the methodological advancements, data innovations, and multi-scale applications of CBA. Novel contributions include identifying the gaps between current CBA approach and practical applications, particularly in aligning research with policymaking to achieve actionable outcomes. By addressing persistent challenges such as data limitations, model inconsistencies, and policy integration, this study proposes forward-looking strategies to enhance the robustness and policy relevance of CBA.