Accenture commissioned Centre for Economics and Business Research (CEBR) to produce the research. To calculate the level of emissions generated by each specific product, the average weekly spend by UK households on that product is multiplied by the estimated level of embedded CO₂ emissions generated by a £ worth of spending on that item. Data on average weekly spending across different categories is sourced from the Office for National Statistics’ (ONS) Living Costs and Food Survey, while the levels of CO2 emissions per £ of spending are based on the Department for Environment, Food & Rural Affairs’ (DEFRA) published estimates. These emission estimates capture the carbon footprint of the production of any goods and services that are consumed in the UK, regardless of where in the world these emissions are generated. Crucially, this means that imported emissions are included in the research results. With this methodology, the emissions associated with a car produced in Germany and purchased by an individual in the UK are reflected in UK consumers’ total emissions, on the basis that the emissions are generated on the behalf of the UK customer. Since a kilogram of CO₂ generates the same amount of global warming, irrespective of where it is generated, the inclusion of imported emissions is necessary in painting a complete and representative picture of UK consumers’ carbon footprint.

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