Emission inventories follow the methodology developed by UNFCCC and they differ from the emission accounts in several ways including the following:
- Use of the territory principle in the emission inventories and the residence principle in the emission accounts
- Use of sectors based on technology in emission inventories and use of economic activities in the emission accounts
- Treatment of short lived biomass, carbon sinks and land (produced and non-produced).
This would require a close analysis of the differences in the approaches and classifications. The question is how bridge tables linking emission inventories and emission accounts can be developed. Can a correspondence between the IPCC source classification and ISIC be developed?