Why a carbon tax on investment income could make it less profitable to pollute
(www.fastcompany.com)
Updated the article link (had to remove the image)
From the article:
"Producer" and "supplier" reflect two different ways to calculate emissions from investments.
The "supplier" column includes emissions along the investment's supply chain, while "producer" is only emissions connected to operations.
In short, looking at emissions using the supplier methodology is more inclusive but may result in double-counting.