I disagree. The attribution of money/credits/wealth points to a person or entity follows the exact same logic as the attribution of these hazardous emissions. You can’t have one and not the other.
There are two ways to account for emissions and this study uses the wrong one. The first, the one that is produces the quote about how a few companies produce all the emissions, attributes emissions to the producer. The second attributes them to the consumer because they consume the energy.
The CO2 from gallon of gas isn't made by Exxon (excluding all the production) but from burning it in my car. The CO2 for electricity is produced at the plant but it is being used in my AC.