18 December 2013: A European Environment Agency (EEA) report,  ‘European Union CO2 emissions: different accounting perspectives,' explains key characteristics of different air emissions accounting methods and the resulting emissions data at the EU level, highlighting the need for methodological improvements, as well as better data coverage and quality.

The EEA technical report describes the concepts and methodologies behind the three different air emission accounting perspectives: territorial; production; and consumption-based. The territorial perspective considers emissions that are released into the atmosphere within a country's borders or jurisdiction, and corresponds to the legally enshrined practice used by sovereign States under international conventions, such as the UNFCCC.

The production perspective shows emissions resulting from the economic activities of a country's residents and the companies registered in that country.

The consumption perspective considers emissions associated with goods and services, attributing them to the country where they are consumed, regardless of where production of these goods and services results in emissions.

Find more under the following website:  Climate Change Policy & Practice