Energy-intensive activities have been increasingly outsourced to developing countries. Many researchers investigated this trend, and in recent years, consumption-based accounting of energy use and emissions have gained attention. This study contributes to this literature by analyzing the effect of changing the accounting method for energy use on the resulting drivers identified from a decomposition analysis study. Specifically, the analysis is done on the increasing energy use in six ASEAN countries. The authors argue that since policy recommendations on energy and emissions are anchored significantly on these drivers, their sensitivity to the accounting approach used must be understood. The results show that the effect is not the same for all countries, and they can be grouped into 3 categories. The findings provide insights and raise questions regarding the sustainability of growing economies in the ASEAN region. To conclude, the results are reflected on from both a national and international perspective, and potential policy implications are discussed. (C) 2021 Elsevier Ltd. All rights reserved.