I guess this is obvious to many, but whether it is or it isn't I think it is very important to people to see thorough proof of these things, it helps inoculate against disinformation and misinformation and gives people something they can point to if someone asks "ok but where is your PROOF!". Well, here it is!

link to open access paper https://link.springer.com/article/10.1007/s10584-013-0986-y

The question of wealth generated through the production and use of fossil fuels suggests an alternative to the nation-state approach: to analyze emissions in terms of the fossil fuels produced by incorporated entities—such as investor-owned or state-owned companies—rather than states as consumers and emitters. This perspective calls attention to the fact that substantial emissions have come from fossil fuels sourced from non-Annex I countries such as China, India, Saudi Arabia, South Africa, Iran, Brazil, and Mexico, and from nations that are not large scale emitters, such as Nigeria, Venezuela, Kuwait, Angola, Malaysia, and Libya. The Framework Convention apportions responsibility to the wealthy Annex I nations that have benefited most from using fossil fuels. However, considerable wealth has also accumulated to nations and companies that produce the fuels sold on the international market. For this reason, the present analysis focuses on the world’s largest investor-owned and state-owned carbon producers, whether situated in Annex I or non-Annex I nations, and invites consideration of the suggestion that some degree of responsibility for both cause and remedy for climate change rests with those entities that have extracted, refined, and marketed the preponderance of the historic carbon fuels.

For tractability, a threshold of ≥8 million tonnes carbon per year (MtC/y) for fossil fuel production was established. This resulted in the identification of 90 entities: 50 of which are investor-owned companies, 31 are state-owned enterprises, and 9 are current or former centrally planned states. Of these 90 entities 56 are crude oil and natural gas producers, 37 are coal extractors (including subsidiaries of oil & gas companies), and 7 are cement producers. Headquartered in 43 countries, these entities extract resources from every oil, natural gas, and coal province in the world, and process the fuels into marketable products that are sold to consumers in every nation on Earth.

Company production records were retrieved from publicly available annual reports from university and public library collections in Europe, North America, Africa, and Asia, from company websites, company reports filed with the U.S. Securities and Exchange Commission, company histories, and other sources. The carbon content of each entity’s annual production of coal, oil and natural gas liquids, and natural gas was calculated using IPCC, United Nations, International Energy Agency (IEA), and U.S. Environmental Protection Agency (EPA) carbon factors to quantify the annual emissions traceable to each entity. Historically complete records were sought from the earliest records available (the earliest is from 1854) through 2010. Where mergers or acquisitions occurred, carbon production and emissions prior to the date of acquisition are attributed to the extant company.