The achievement of global warming limits below 2 °C and 1.5 °C requires deeper involvement of nonstate and subnational actors. In this paper, we focus on multinational enterprises (MNEs) and propose a new technology-adjusted investment-based emission accounting (TIBA) system that considers the technology gap between parent companies and their foreign affiliates. Specifically, TIBA rewards the home regions that transfer clean technology to host regions through MNEs to reduce global emissions and penalizes home regions that expand with high emission intensities through MNEs to increase global emissions. Under the TIBA system, the economies with high outward foreign direct investment stocks are assigned significantly higher responsibilities of emissions than under the production-based accounting (PBA), such as the United States, major European economies, Japan, and Canada. However, the increases in responsibilities differ sharply, depending on their investing regions and industries, as well as the technology transfers. Moreover, our measurements suggest that ideal technology transfers under TIBA would reduce emissions by up to 3,762 Mt, accounting for ∼16% of global Carbon Dioxide emissions from industrial processes involving fossil fuel combustion in 2016. This implies that there is room for improvement in low-carbon technology transfers through MNEs to combat global climate change. Thus, we argue that TIBA targets an efficient policy that highlights the role of MNEs.

将全球变暖限制在 2°C 和 1.5°C 以下需要非国家和次国家行为者的更深入参与。在本文中，我们关注跨国企业（MNEs），并提出了一种新的技术调整的基于投资的排放核算（TIBA）系统，该系统考虑了母公司与其外国子公司之间的技术差距。具体而言，TIBA奖励通过跨国公司向东道国转让清洁技术以减少全球排放的母区，并惩罚通过跨国公司以高排放强度扩张以增加全球排放的母区。在 TIBA 体系下，对外直接投资存量较高的经济体承担的排放责任明显高于基于生产的核算 (PBA) 体系，例如美国，欧洲主要经济体、日本和加拿大。但是，根据投资地区和行业以及技术转让的不同，责任的增加差异很大。此外，我们的测量结果表明，在 TIBA 下理想的技术转让将减少高达 3,762 Mt 的排放量，占 2016 年涉及化石燃料燃烧的工业过程的全球二氧化碳排放量的 16%。这意味着低碳排放还有改进的空间。 - 通过跨国公司转让碳技术以应对全球气候变化。因此，我们认为 TIBA 的目标是一项突出跨国公司作用的有效政策。我们的测量结果表明，TIBA 下的理想技术转让将减少高达 3,762 Mt 的排放，占 2016 年涉及化石燃料燃烧的工业过程的全球二氧化碳排放量的 16%。这意味着低碳方面还有改进的空间通过跨国公司进行技术转让以应对全球气候变化。因此，我们认为 TIBA 的目标是一项突出跨国公司作用的有效政策。我们的测量结果表明，TIBA 下的理想技术转让将减少高达 3,762 Mt 的排放，占 2016 年涉及化石燃料燃烧的工业过程的全球二氧化碳排放量的 16%。这意味着低碳方面还有改进的空间通过跨国公司进行技术转让以应对全球气候变化。因此，我们认为 TIBA 的目标是一项突出跨国公司作用的有效政策。