The present method of estimating GHG emissions is within the national border in the United Nations
Framework Convention on Climate Change (UNFCCC) and the Kyoto
Protocol, and it is also called producer responsibility. The UNFCCC system boundary includes all GHG emissions and removals taking place
within national (including administered) territories and offshore areas
over which the country has jurisdiction, so it is named productionbased emission accounting (Liu et al., 2015b). The emissions associated
with exports are included but those associated with imports are excluded from the national account. This leads to some developed countries
transferring high energy consumption and high emissions of production
to other countries or import the corresponding products, thereby
avoiding the clean production mechanism and reducing their reduction
obligations of carbon emissions.