The He Waka Eke Noa partnership called for submissions on pricing options for agricultural emissions, as an alternative to the pricing of greenhouse gas emissions under the New Zealand Emissions Trading Scheme.
CA ANZ continues to be an advocate for, and supporter of, a just transition to a net zero economy. As a professional body, CA ANZ seeks to advocate in the public good on policy areas that impact our members, the accounting profession and the public.
We recognise that climate change mitigation and adaptation will substantially rely on both macro and micro economic policies and the associated market and non-market mechanisms in which accounting practices are embedded. The profession can make a significant contribution to both climate change mitigation and adaptation at individual entity, industry sector and economy-wide levels.
After consultation with our members in the rural sector, we support the on-farm levy pricing option. We consider this option will provide the best incentive for innovation and emissions reduction activities at the farm level, ensuring more accountability by farmers.
In addition to this, we also propose an alternative method for on-farm emissions reporting which we propose would leverage the existing trusted relationship between farmers and their accountants. It would also leverage the software systems used in the primary industry sector and the tax assessment and reporting resources and processes (both human and infrastructure) that are already in use. More information about this alternative method would work in practice can be found in the submission.
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