CO2 emissions accounting: Whether, how, and when different allocation methods should be used

CO2 abatement and the transition to sustainable energy systems are of great concern, calling for investments in both old and new technologies. There are many perspectives on how to account for these emissions, not least when it comes to how the roles of different alternative energy production options should be emphasized. Confusion and conflicting interests regarding the appropriate accounting methods for allocating CO2 emissions interfere with effective energy policy and the efficient use of corporate and national resources.