The UK follows the agreed international approach for estimating and reporting greenhouse gas emissions under the UN Framework Convention on Climate Change and the Kyoto Protocol, which is for countries to report the emissions produced within their territories.

The Climate Change Act defines UK emissions as being those of greenhouse gases from sources within the UK, consistent with international reporting practice.

There is no internationally agreed approach to measuring consumption emissions. Estimates of imported emissions in particular are associated with greater levels of uncertainty than estimates of UK-based territorial emissions. These emissions do not, therefore, include emissions from the manufacture of goods imported into the UK, which are reported in the country of manufacture, as this would risk double counting. Accounting for emissions produced within each country’s own border in line with international accounting standards, therefore allows for direct comparison of the UK’s emissions with other countries.

Nevertheless, the UK is at the forefront of measuring consumption emissions with statistics published annually and policies developed to reduce emissions. Emissions on a consumption basis (i.e. including emissions embedded in imports) fell by 21 per cent between 2007 and 2017, and by 3 per cent between 2016 and 2017.

Measuring emissions associated with the production of goods and services consumed by the UK provides valuable insights, particularly in relation to policy on resource efficiency, and helpfully supplements the measurement of emissions generated within the UK’s borders. However, we do not plan to move to a system primarily based on consumption emissions as there is no internationally agreed approach to measuring these emissions. Estimates of imported emissions are associated with greater levels of uncertainty than estimates of UK-based territorial emissions.

The UK is at the forefront of measuring consumption emissions and developing policies to reduce them. Emissions on a consumption basis (including embedded in imports) fell by 21 per cent between 2007 and 2017. In addition, we believe that high standards of climate protection should be at the heart of global production and trade, and are committed to upholding our environmental standards and supporting global decarbonisation accordingly.

We constantly keep our policies under review. For example, the Government's Resources and Waste Strategy for England sets out its ambition to move from a make, take, use, throw linear economic model to a more circular economy which will reduce our carbon footprint from imported emissions through increasing repair, reuse, remanufacture and other waste prevention activities.

The Environment Bill includes measures that will help consumers to make purchasing decisions that support the market for more sustainable products. It contains powers to introduce clear product labelling, which will enable consumers to identify products that are more durable, reparable and recyclable and will inform them on how to dispose of used products.