“…There have been several contributions concerning how to distribute different types of emissions among nations (Buhaug et al, 2009;IPCC, 2006;ISO, 2012;WRI & WBCSD, 2004). Further, several calculation schemes have been proposed for carbon footprint reporting in the areas of supply chains or logistics (BSI, 2011(BSI, , 2012Leonardi, McKinnon, & Palmer, 2010;MAR-LEN, 2010;McKinnon, 2010;Zhu, Erikstad, & Nowark, 2013).…”