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Identifying transmission sectors that may not be revealed by existing indicators, such as production-based emission (PBE) and consumption-based emission (CBE) accounting, is significant in emission reduction policies and provides insights into novel opportunities for companies and industries to reduce emissions. This study proposed an intermediate-based emission (IBE) accounting approach that considers indirect emissions from intermediate goods production and a case study was conducted using Exiobase 3.8. The highest IBE sector was 'basic iron' (1131 Mt-CO 2), and the sector's IBE was higher than its PBE (1052 Mt-CO 2). Additionally, the material sector, such as aluminum products (326 Mt-CO 2), was identified as a key transmission sector, although PBE (21 Mt-CO 2) and CBE (3 Mt-CO 2) of the sector is very low. In addition, IBEs were observed to be closely related to overall supply chain emissions in Germany, Japan, and Asia, and cooperation is required to reduce the emissions. The method enables approaching supply chains with large emissions from three perspectives (production-, consumption-, and intermediate-based accounting) and exploration of the emission reduction responsibilities of the three key sectors. The utility and discussion of the approach are consistent with Scope 3 emissions and facilitate fair allocation of emission reduction responsibilities to a larger number of countries and industries. • This study suggested intermediate-based emission (IBE) accounting. • Industries such as basic iron have high production–based emissions but higher IBE. • Intermediate industries not focused on by existing emission accounting identified. • Existing betweenness-based emission accounting much higher than actual emissions. • Germany, Japan, and Asian HEMs have strong correlation with IBE. [ABSTRACT FROM AUTHOR]

Forest management affects carbon sequestration (mitigation) and resilience of forest ecosystems (adaptation) under climate change. Therefore, the efforts to integrate these two approaches have been made by the political arrangements to seek the synergy effects and deal with trade-offs. To study the state of the art linkages and forest policies to realize both adaptation and mitigation, we systematically review the literature highlighting the topic (136 publications) and outline two different approaches from Germany and Japan as countries with substantial forest resources and high influences on international forest policies and wood trade. We identify three linkages: (1) an ecosystem (based) approach assuming that a resilient ecosystem (adaptation), has high potential as a carbon sink (mitigation), (2) a sustainable forest management (SFM) aiming for enhancing forests' resilience and carbon sink potential simultaneously, and (3) a cross-sectoral approach generating synergies among multiple sectors of agriculture, forestry, urban design, and nature conservation. We find that a significant objective is still SFM for sustaining the forest area andwood production, where SFM examples in Germany and Japan exemplify contributions to carbon sinks and ongoing disaster risk management, respectively. Overall, the current differentiated objectives of SFM do not underpin the twofold approach and their synergy effects. [ABSTRACT FROM AUTHOR]