No one is holding a gun to the owners of industry and forcing them to over produce. People can only buy what is available to them. The onus of responsibility is on the producers to produce sustainability, not for consumers to not buy their products and hope that producers change. Especially under the current system where there is no alternative means for consumers to acquire their goods or services, as the means of production are currently privately owned by the bourgeois.
People need things. People will have to buy things that are available. Systemic forces dictate what they can afford and what is convenient for them. Asking people to go without is not a feasible request to ask of millions of individuals when the alternative is making a minority of a few hundred owners cut the bullshit.
Your position is incredibly ignorant to the systemic forces behind why industry is the way it is. Industry induces demand through public manipulation and media, as well as through infrastructure and other systemic forces that dictate people's lives. Industry will still create things because just being on a shelf is a chance for profit, even if people don't buy it. They KNOW most of their product gets trashed but they don't care because it is still profitable to do so and the system will always ensure that it is profitable at the expense of everyone else through the suppression of wages and working conditions if sales don't meet expectations.
You do know that, in the US alone, we throw away up to 40% of our food supply annually because it goes bad on store shelves? Been this way for decades but we still have egregious issues with the food production industry being a major contributor for the climate crisis. Your suggestion of forcing the responsibility onto consumer is just unreasonable and proven not to be effective.
So, to your question, who should be assigned the CO2 credits for the production of a product? Obviously, it should be the producers not the consumer.