Air Emission Accounts are available for European countries and a few non-European countries.

The System of Environmental-Economic Accounting (SEEA) Central Framework is an accounting system developed around two objectives: "understanding the interactions between the economy and the environment" and describing "stocks and changes in stocks of environmental assets". The SEEA combines national accounts and environmental statistics in a statistical framework with consistent definitions, classifications and concepts allowing policy makers to evaluate environmental pressures from economic activities at macro- and meso-levels.

Data refer to total emissions of CO2 (CO2 emissions from energy use and industrial processes, e.g. cement production), CH4 (methane emissions from solid waste, livestock, mining of hard coal and lignite, rice paddies, agriculture and leaks from natural gas pipelines), N2O (nitrous oxide), HFCs (hydrofluorocarbons), PFCs (perfluorocarbons), (SF6 +NF3) (sulphur hexafluoride and nitrogen trifluoride), SOx (sulphur oxides, NOx (nitrogen oxides), CO (carbon monoxide), NMVOC (non-methane volatile organic compounds), PM2.5 (particulates less that 2.5 µm), PM10 (particulates less that 10 µm) and NH3 (ammonia).

The OECD Air Emission Accounts present data based on ISIC rev. 4.

Indicators in the OECD database on Carbon dioxide (CO2) emissions embodied in international trade are derived by combining the 2015 version of OECD's Inter-Country Input-Output (ICIO) Database with International Energy Agency (IEA) statistics on CO2 emissions from fuel combustion.

Production-based CO2 emissions are estimated by allocating the IEA CO2 emissions to the 34 target industries in OECD ICIO and, to final demand for fuels, by both residents and non-residents.

Consumption-based CO2 emissions are calculated by multiplying the intensities of the production-based emissions (c) with the global Leontief inverse (I-A)(-1) and global final demand matrix (Y) from OECD ICIO, taking the column sums of the resulting matrix and adding residential and private road emissions (FNLC), i.e. direct emissions from final demand: colsum [ diag(c) (I-A)(-1) Y ] + FNLC.

The ICIO system includes discrepancies in the trade data (referred to as DISC). Emissions allocated to DISC are made explicit (e.g. in indicator FD_CO2). This ensures that global CO2 production equals global CO2 consumption.