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    <abstract>In implementing the European Green Deal to align with the Paris Agreement, the EU has raised its climate ambition and in 2022 is negotiating the distribution of increased mitigation effort among Member States. Such partitioning of targets among subsidiary entities is becoming a major challenge for implementation of climate policies around the globe. We contrast the 2021 European Commission proposal - an allocation based on a singular country attribute - with transparent and reproducible methods based on three ethical principles. We go beyond traditional effort-sharing literature and explore allocations representing an aggregated least regret compromise between different EU country perspectives on a fair allocation. While the 2021 proposal represents a nuanced compromise for many countries, for others a further redistribution could be considered equitable. Whereas we apply our approach within the setting of the EU negotiations, the framework can easily be adapted to inform debates worldwide on sharing mitigation effort among subsidiary entities.</abstract>
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