KPMG哥本哈根白皮书2010.pdf

The Copenhagen Accord A view of a work in progress White Paper K P M G I N T E R N AT I O N A L 2 The Copenhagen Accord: A view of a work in progress © 2010 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member fi rms of the KPMG network of independent fi rms are affi liated with KPMG International. KPMG International provides no client services. All rights reserved. Foreword The United Nations Climate Change Conference held in Copenhagen in December 2009 —known as Conference of the Parties 15 or COP 15 — marked a key turning point in the history of the climate change debate. The conference and climate change negotiations had been promoted as a critical and perhaps final opportunity to develop and implement a global response to climate change and a set of legally binding agreements that would reach beyond 2012, when the Kyoto Protocol’s first commitment period expires. These negotiations were expected to be difficult and, indeed, proved to be. By the middle of the second week of the conference, it was essentially in deadlock. Twelve days of frustration culminated in two days of direct negotiations between high-level leaders who insisted on not leaving without some form of agreement in place. A compromise was finally reached at the 11th hour and the Copenhagen Accord was drafted. Although not legally binding, the Accord does reflect international political consensus that there must be a long-term, global response to climate change. The Copenhagen Accord differs from the Kyoto Protocol in a number of important ways. Most significantly, it takes a more pragmatic and less democratic approach. Rather than attempting to get 192+ nations to agree on everything, the Accord recognizes that climate change will have to be solved by those nations and institutions with the greatest capacity to address both adaptation and mitigation. Why this approach? It has become clear in the political debate on climate change that