Senior cabinet minister Bridget McKenzie insists the Australian government is taking action on climate change, even if some people don't like its approach.

Australia has scored zero out of 100 on policy in the latest international Climate Change Performance Index.

The index covers climate action across the four categories of emissions, renewable energy, energy use and policy and is prepared annually by several German thinktanks and the Climate Action Network International.

The country dropped backwards to 56th place in the world rankings and its performance was marked "low" in two of four categories - greenhouse emissions and renewable energy.

Its rating was even worse in the other two categories - energy use and climate policy - where it scored a "very low" ranking.

The annual index comes as Australia comes under attack for using an accounting trick to meet its international climate change targets.

Federal ministers Senator Bridget McKenzie and Angus Taylor say we are addressing climate change. Credit: Mick Tsikas/ File / AAP/ Getty Images

'Strong action'

McKenzie, who oversees an agriculture industry responsible for nearly 15 per cent of Australia's carbon emissions, is quite comfortable using "carry-over credits" to meet climate targets.

Australia controversially claims credits for exceeding our emissions targets as set out in the 1997 Kyoto protocol.

"We are taking strong action," she told reporters on Wednesday.

"People might not like the way we're doing it, but that's not to say that we're not actually doing it."

McKenzie's comments come as a split has emerged in the NSW government over the climate change issue.

Ministers split

NSW Environment Minister Matt Kean says Australia must stop making climate change a matter of religion and instead make it a matter of science as unprecedented bushfires burn across the state.

Kean held firm on his stance NSW bushfires were linked to climate change, just moments after coalition frontbench colleague, NSW education minister Sarah Mitchell said the debate around what caused bushfires was "philosophical".

Chevron Right Icon 'The science says that we need to reduce the impact of global warming.'

"We've got to stop making climate change a matter of religion and we've got to start making it a matter of science and the science says that we need to reduce the impact of global warming by two degrees and in order to do that we need to get to net-zero emissions by 2050," Kean told ABC Radio on Wednesday.

NSW Minister for Education Sarah Mitchell says the discussion around climate change and bushfires is 'philosophical'. Credit: Bianca De Marchi / AAP

"This should be a debate of science, this should not be a philosophical debate ... the majority of scientific opinion is very clear on this fact.

"We need to reduce global warming by two degrees the only way we can do that is by reducing our carbon emissions."

Taylor takes aim

Overnight, Australia's energy minister called on other countries to reduce their carbon emissions in his major address to a UN climate change conference.

Angus Taylor also urged action on shoring up the legitimacy of the global carbon trading market, which some say is undermined by corruption.

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"Here in Madrid, we need to finalise arrangements for Paris agreement carbon markets that give us confidence traded carbon units represent genuine emissions reductions," Taylor said.

Taylor said Australia remained committed to the Paris agreement and was backing an unprecedented wave of clean energy investment.

Strong messages and targets alone would not address climate change, no matter how ambitious.

Chevron Right Icon 'Australia believes technology is central to achieving this.'

"The world needs action to reduce emissions and Australia believes technology is central to achieving this," he told the COP25 summit.

Taylor called on delegates to finalise arrangements for carbon markets under the Paris agreement.

"The Paris agreement sent a powerful signal to the world that countries are serious about climate action," he said.

"Australia is committed to the Paris agreement."

Pacific criticism

Enele Sopoaga, the former prime minister of Tuvalu, was highly critical of his speech.

"People on the front lines of the climate crisis, like Pacific islanders facing the obliteration of their homes, need climate action now, not more empty words," he said.

"Climate change is the number one threat facing the Pacific islands - by refusing to take the crisis seriously, (Australian Prime Minister) Scott Morrison has no right to call the Pacific 'family'."

Australia has pledged to reduce emissions by 26 per cent below 2005 levels by 2030 as part of the Paris agreement.

However, government projections show more than half that target will be achieved through carryover credits from achieving goals of the Kyoto protocol.