You could blame the CEO, the employees, the customers, the investors, the city, state, or country, the regulators, the elected officials, etc.
Then there’s the choice of what attribute of those people to use for the accounting. Is it their wealth, their race, their religion, their height? Maybe it’s because they live in cities, or don’t.
It’s an almost arbitrary choice that reflects the value system of the person creating the report — an effort to score points, not solve the problem. I worry that climate action is often hindered by people trying to loop their other pet issues in. Let’s focus on reducing carbon in the atmosphere, please.
At first I didn’t believe it was legit.