Who is Responsible for Embodied CO2?

With the Paris Agreement countries are obliged to report greenhouse gas (GHG) emission reductions which will ensure that the global temperature increase is maintained well below 2C. The Parties will report their Nationally Determined Contributions in terms of plans and progress towards these targets during the postponed COP26 in Glasgow in November 2021. These commitments however do not take significant portions of the consumption related emissions related to countries imports in to account. Similarly, the majority of companies that report their emissions to CDP also do not account for their embodied value-chain related emissions. Municipalities on the path towards carbon neutrality in accordance with the methods outlined by C40 also do not include imported and embodied CO2 in their total emission tallies. So, who is responsible for these emissions - the producer or the consumer? How can we ensure that the NDC's, municipalities and companies reduction targets share the responsibility of the emissions in the value-chain, so that the targets and plans become, sustainable, climate fair, and just in global value chains?