I was interested in how attribution of emissions to individuals/groups is done<p>> Emissions data are drawn from ref. 3 and include emissions from domestic consumption, public and private investments and trade. These emissions are attributed primarily to consumers, except emissions from capital formation in production sectors, which are attributed to firm owners3.<p>ref 3 leads to this paper in nature sustainability<p><a href="https://www.nature.com/articles/s41893-022-00955-z" rel="nofollow">https://www.nature.com/articles/s41893-022-00955-z</a><p>and thus to a paywall but the abstract has<p>> … using a newly assembled dataset of income and wealth inequality, environmental input-output tables and a framework differentiating emissions from consumption and investments.<p>The latter seems crucial as<p>> the bulk of total emissions from the global top 1% of the world population comes from their investments rather than from their consumption