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Capturing and utilizing CO2 as carbon feedstock for chemicals, fuels, or polymers is frequently discussed to replace fossil carbon and thereby help mitigate climate change. Emission reductions by Carbon Capture and Utilization (CCU) depend strongly on the choice of the CO2 source because CO2 sources differ in CO2 concentration and the resulting energy demand for capture. From a climate-change perspective, CO2 should be captured at the CO2 source with the lowest CO2 emissions from capture. However, reported carbon footprints differ widely for CO2 captured, from strongly negative to strongly positive for the same source. The differences are due to methodological ambiguity in the treatment of multifunctionality in current assessment practice. This paper reviews methodological approaches for determining the carbon footprint of captured CO2 as carbon feedstock, and shows why some approaches lead to …