Accounting beyond boundaries: Exploring consumption-based carbon approaches in Paris and Gothenburg

Abstract

This article examines how Paris and Gothenburg have integrated Consumption-Based Carbon Accounting (CBCA) into local climate governance. As cities increasingly confront emissions beyond their borders, CBCA offers a framework to address the carbon impacts of urban consumption. Through a comparative qualitative case study, the research identifies 16 enabling conditions for CBCA implementation, organized into four themes: (1) data transparency and accessibility, (2) institutional and technical capacity, (3) political legitimacy and stakeholder engagement, and (4) multi-level and cross-sectoral support. The findings reveal how different governance models - Paris’s institutionalized approach and Gothenburg’s pioneering model - can both foster CBCA adoption. This study contributes to understanding the political, institutional, and participatory dynamics that enable cities to engage meaningfully with consumption-based emissions.