Labor checks emissions accounting tricks

Federal Labor wants to see how countries calculate their emissions targets under the Paris Agreement before ruling out the use of accounting "tricks".

Labor wants to see how nations calculate their Paris Agreement emissions reductions before questioning the federal government's accounting "tricks" to get Australia over the line.

The coalition government expects to meet the 2030 Paris target through a 15 per cent reduction created from carryover credits earned by beating the 2020 goal under the Kyoto Protocol.

"My bias is clearly to steer clear of cop outs and accounting tricks, but we want to look at the final rule book and in government get proper advice," Labor's energy spokesman Mark Butler told ABC radio on Thursday.

"Not just from government agencies but talk to climate groups, talk to other stakeholders in the area and make the best decision in the national interest."

An official guide to achieving the Paris targets will be decided upon at the UN's climate conference in Poland, which is due to wrap up this week.

Climate Analytics director Bill Hare has slammed the use of carryover credits as "fake action", warning it could encourage other nations to follow suit.

Australia was this week ranked 55 out of 60 on the climate change performance index, with only Saudi Arabia, the US, Iran, Taiwan and South Korea scoring lower for environmental action.