Production or Residents basis
Emissions estimates are reported in the UK Environmental Accounts, published by the Office for
National Statistics (ONS) - these measure GHG emissions on what is referred to as a “residents”
basis, which means that the figures represent emissions produced by UK residents and industry
whether in the UK or abroad but exclude emissions within the UK which can be attributed to
overseas residents and businesses. International aviation and shipping emissions are allocated to
countries based on the operator of the vessel.