Cynnwys allyriadau o hedfa a morgludiant rhyngwladol. Er nad yw hedfan a morgludiant wedi ei ddatganoli i Gymru, rydym yn sylweddoli bod gennym gyfrifoldeb byd-eang i gynnwys pob allyriad yn ein fframwaith cyllido.  Rydym felly yn cytuno gyda’r argymhelliad i gynnwys gwerthiant tanwydd ar gyfer morgludiant a hefyd cytuno y dylid cymryd camau priodol ar lefel byd-eang neu yr UE yn hytrach nag ar lefel Cymru yn unig, a allai arwain at ganlyniadau nas bwriadwyd.
To include emissions from international aviation and shipping. Although aviation and shipping is not devolved to Wales, we recognise we have a global responsibility for including all emissions in our accounting framework.  Therefore, we agree with the recommendation to include bunker fuel sales and also agree appropriate action should be taken at the global or EU level rather than Wales alone, which could result in unintended consequences.