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On the fair accounting of carbon emissions in the global system using an exergy cost formation concept
حسابداری منصفانه انتشار کربن در سیستم جهانی با استفاده از مفهوم تشکیل هزینه اگزرژی-2021 Carbon accounting is necessary for designing effective climate change mitigation policies. A proper and
fair accounting method should motivate both the producers toward cleaner production methods and the
consumers toward reducing the embodied emissions of their consumption. This research work proposes
a new approach to map the production chain of carbon emissions in which every subsystem is
responsible for the level and efficiency of its production activities and embodied emissions for providing
its economic activities or final demands. The exergy cost formation concept is used to track the emissions
in the production chain. The results of this accounting present the total carbon loads on economic
outputs either consumed locally or exported abroad (CExA). The CExA results are then compared to the
results of conventional production-based (PBA) and consumption-based (CBA) carbon inventories. Here
we show that, in addition to the levels of production and consumption, the economic structures of the
countries and the efficiency of the production activities are important factors differentiating the roles of
the countries in the global emissions. Our results show that the share of the imported emissions to the
total CExA varies between 14% for developing countries to 34% for the developed countries. Moreover,
although the ratio of CBA to PBA for the countries is highly dependent on their economic states (0.87 for
developing countries and 1.21 for developed countries), the ratio of CExA to PBA does not follow a unique
trend among developing or developed countries. The results demonstrate that, according to the proposed
sharing approach, the import-oriented developed countries, which have benefited the most from the
carbon leakage effect, are mostly penalized for the embodied emissions associated with the imports to
their economy, and vice versa.
keywords: تغییرات اقلیمی | حسابداری کربن | مسیولیت تقسیم شده | انتشار کربن اضافه شده است | تجزیه و تحلیل ExergoEnviremental | هزینه اگزرژی | Climate change | Carbon accounting | Shared responsibility | Carbon emission added | Exergoenvironmental analysis | Exergy cost |
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