Climate change is considered a global emergency mainly due to its negative effects, and every nation is expected to commit towards reducing emissions towards net-zero whilst adapting to the impacts of climate change, hence the establishment of the Paris Agreement which is deemed a prerequisite in achieving Sustainable Development Goals.

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The required sustainable future requires concerted efforts for improved economic growth, enhanced social inclusion and environmental protection.

To achieve some of these aspirations such as environmental protection, requires that governments develop Nationally Determined Contributions (NDCs) that indicate which actions and strategies should be implemented to reduce emissions as well as collaborate to mitigate the risks and impacts of climate change.

Effects of climate change

It should be noted that, the effects of climate change are not just attributable to emissions; but rather, possess detrimental effects which include: intense fires, drought, hotter temperatures, land degradation, health disruptions, to mention but a few.

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In fact, The United Nations Environment Programme (UNEP), reported that, one of the areas in which they provide support in Rwanda, include ensuring that air pollution is reduced; as they believe it kills around 7 million people annually, in many developing countries.

In Rwanda alike, climate change has had some visible effects already: such as hotter temperatures, where recently it was reported by the Rwanda Meteorology Agency, that a rare heat wave was experienced across the country, with Kigali experiencing a record high of 33 degrees Celsius.

I also experienced it myself, until I felt like maybe I was in Dubai where temperatures can exceed 43 degrees Celsius in July and August. Another notable example is the heavy rains that caused landslides in Gishyita sector which left the Karongi-Nyamasheke road damaged. Such heavy rains disrupt movement of goods and people due to damaged bridges and roads. The list can go on and on.

It therefore requires everyone’s efforts doing their part by joining the global movement for change to create a better world and common future: now, as opposed to waiting for the future we want!

How can accountants be of value to environmental concerns

Since all organisations regardless of their size or industry are expected to recognise their environmental responsibility and manage the risks and embrace the opportunities relating to sustainability; it would be important going forward, that sustainability is incorporated into each organisation’s strategy and day-to-day business operations including Small and Medium-Sized Enterprises (SMEs) - as they do also have an environmental impact.

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Besides, embracing sustainability provides several benefits to such organisations including: maximisation of positive social impact whilst minimising the impact on the environment; adaptation and resilience to expected sustainability impacts; provides an opportunity to identify areas for improvement or new business opportunities and hence a competitive advantage over

the competitors; and last but not least, embracing sustainability facilitates the meeting of reporting requirements, whether required by law or just for information provision to external stakeholders.

For accountants in public practice, they are expected to possess deep knowledge of most of the businesses and industry in which they operate; they can therefore effectively serve as trusted advisors to support organisations by providing guidance and recommendations on sustainability and environmental aspects which businesses need to be aware of, including facilitating in establishing best practices and systems required to capture environmental information.

Notable achievements by Rwandan government

Though we are still experiencing the negative impacts of climate change, there is a lot that has been done in the country. For instance, a Nationally Determined Contribution (NDC) was updated that outlines the importance of electric vehicles and the enforcement of vehicle emission standards as key mitigation measures on the path to reducing greenhouse gases.

Signing of agreements between Rwanda and other global international bodies or States on several bilateral relationships including investments in green technologies, environmental engineering, energy efficiency, among others, are all geared towards a sustainable future.

To complement this, and contribute towards the required net zero...air pollution has to be reduced and the government of Rwanda appears to have responded positively by encouraging the use of electric vehicles and motorcycles (Ampersand is already a common brand in many parts of the city) where by white and green EV Plugin stations are all over Kigali capable of charging both electric motorcycles and vehicles.

These along with other similar initiatives such as car-free zones, Kigali bike share schemes, and very recently, electric buses – a partnership between BasiGO and AC Mobility, are one of the country’s initiatives geared towards curbing air pollution and green gas emissions which are the main components influencing climate change.

International organisations and Governments around the world have already invested huge amounts of money to embrace such technologies for the same cause, Rwanda not left behind. Most of us, I mean the citizenry, have danced to the tune, though in most cases indirectly. One typical example I can probably give which is very obvious is the Hybrid Kia and Hundai cars that have continued to ply Rwanda roads and one may wonder why?

The answer is simple: to some it may be one of the individual action plans they took for environmental concerns and therefore doing their part; to some others, it has something to do with the budget – since the government exempted customs taxes on importation of such vehicles – a move that aims at achieving the goal of Rwanda becoming a carbon-neutral economy by 2050.

How can individuals/ organisations support the cause

Organisations/ individuals may take different steps to manage and or reduce emissions by deciding which environmental initiative to consider such as seeking ways of reducing resources, energy use, and waste. Under this initiative, some actions may be considered such

as changing light bulbs to LEDs; using local suppliers where possible; reducing water usage – by opting not to replace your hotel towel quite frequently, for example; minimising plastic use, going paperless or changing default printing to double-sided, using more energy efficient equipment – fridges, TV sets etc, considering remote or hybrid work, and encouragement of public transport use as opposed to private cars, among many others. These are some of other effective ways through which individuals or organisations would contribute towards climate change adaptation and resilience.

Reducing such pollution is essential but also costly. According to the UN environment programme, the cost of transitioning to e-mobility and the adoption of electric vehicles will be US $900 million: though there would be some savings emanating from the reduced importation of fossil fuels. That is why it is important to start now!

It is important to note that innovation and emerging technologies are playing a fundamental role in ensuring a sustainable future.

Let’s hope and pray that by 2030, with every one’s effort towards climate stability, Rwanda will have significantly contributed to meeting the Paris Climate Agreement targets, thereby contributing to climate stability mainly resulting from a pollution-free planet.

The author is the Director, Professional Development Service, Institute of Certified Public Accountants of Rwanda (ICPAR)