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A considerable body of academic literature has emerged that addresses methods for consumption-based accounting of greenhouse gas (GHG) emissions as opposed to the territorial approach used under the United Nations Framework Convention on Climate Change (UNFCCC). The consumption-based approach attributes emissions to consumers of final goods and services by accounting for the GHG emissions �embedded� in raw materials and intermediate goods and services. Many authors have advocated the wider adoption of a consumption-based approach. This article does not take one side or another in the consumption-based versus territorial debate. Instead, it explores the extent to which consumption-based thinking has already found practical application by companies and public authorities and assesses the potential for further adoption. The methodologies underlying consumption-based approaches are critically reviewed to note criteria such as accuracy and the timeliness of data generation, which suggest the potential for practical application. A typology of applications is then developed and each category of application is systematically explored citing real-world examples where possible. The article concludes with a discussion of the potential for the wider application of consumption-based approaches and identifies further research needs.Policy relevanceConsumption-based approaches to accounting for GHG emissions are gradually being adopted in the policy domain, albeit in a haphazard way. This article (1) identifies the strengths and weaknesses associated with top-down input�output approaches and bottom-up life cycle assessment approaches to consumption-based accounting in terms of criteria such as accuracy and timeliness of data generation; (2) provides a comprehensive review of actual and proposed applications to date; (3) constructs a taxonomy of applications drawing on the analysis of strengths and weaknesses; and (4) considers the prospects for further application. The article will help policy makers and policy analysts to assess the feasibility and desirability of future applications of consumption-based approaches and address implementation barriers.
