How is that not counting things multiple times?

eg. A village trades heavily among its own residents and manufacturers all its own goods, and uses no energy other than that provided by an electricity company.

That hypothetical village consumes a certain number of kilowatt hours of electricity each month.

Suppose a new electricity supplier comes along, with a 24% less carbon footprint, and everyone in the village switches over.

Dave, factory owner, can now say he cut his carbon emissions by 24%.

Maria, electric van delivery driver, can say she cut her emissions by 24%

Jose, shopkeeper, can say he cut his emissions by 24%

Hilda, customer, can say she cut her emissions by 24%

etc...

but, the number of kilowatt hours of energy going into the village has not changed. they're all just claiming the benefits provided by ONE operator - the electric company.

You have the danger of saying a widget made in Dave's factory, delivered with Maria's van to Jose's shop, and bought by Hilda, now only has a carbon footprint of a tiny fraction of its former self... and that would be true of every other trade that goes on in town. On paper this funny accounting would have it that damn near everything traded, serviced, bought or sold would have a miraculously small carbon footprint.