This work reviews benefit-based principles to measuring responsibility for carbon emissions at the sectoral level using environmental input–output analysis. Several new emissions multipliers are proposed to measure sectoral carbon efficiency. These principles are used in an empirical analysis of carbon emissions in China, and differences between the principles are compared. The results indicate that all principles considered can prevent double-counting of emissions but that different principles may lead to significantly different attributions of responsibility for carbon emissions and to different multiplier values for particular sectors. Electricity and heat supply is found to be the sector with the highest emissions responsibility under all but the consumer responsibility principle, as well as the highest carbon multiplier under all principles. However, this sector's responsibility under producer responsibility principles is greater than that under other principles. Basic metals and transportation and post and telecommunication are among the top five sectors with the greatest responsibilities under all but the consumer responsibility principle, whereas construction has the highest consumer responsibility among all sectors. The pros and cons and policy implications of each principle are also discussed.