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Exploring the potential of accounting for embodied carbon emissions in building projects in Uganda

机译:探讨乌干达建筑项目中体现碳排放核算的潜力

摘要

With the well-known impacts that the building sector has on the environment, accounting for embodied carbon (EC) emissions in building projects is emerging as an important consideration in project development approval processes. National and international initiatives on accounting for EC have been registered and in some countries, accounting for EC has been made mandatory. However, largely, the potential of accounting for EC is yet to be fully realised due to the prevailing limited integration of EC in building projects. In this paper, the potential of accounting for EC in the building sector in Uganda is explored using a two-stage approach. The first stage comprised of three steps: process discovery − to document prevailing practices; process modelling − to create an as-is system representing prevailing practices, and verification − using semi-structured interviews to ascertain whether the as-is system had been created correctly. The second stage comprised of two steps: analysis and process modelling. Analysis involved drawing evidence from the literature and the verified practices, in order to identify opportunities of introducing EC accounting. Through process modelling, a new (to-be) system incorporating EC was then created. Results from the verification step showed that the prevailing practices had been modelled correctly, further confirming the absence of EC accounting in the referenced context. Analyses revealed that incorporating EC accounting in building projects is plausible but should largely consider national circumstances, such as development approval processes. The overall findings shed more light on the increasingly appreciated phenomenon of accounting for EC in building projects. It is hoped that this work can remind, and at the same time, inform construction management practice and policy of the responsibilities the building sector has towards promoting sustainable construction.
机译:随着建筑行业对环境的众所周知的影响,对建筑项目中的隐含碳(EC)排放进行核算正在成为项目开发审批流程中的重要考虑因素。已经注册了有关EC会计的国家和国际计划,并且在某些国家/地区已强制实行EC会计。但是,由于在建筑项目中普遍存在有限的EC整合,因此在很大程度上,EC会计的潜力尚未完全实现。本文采用两阶段方法探讨了乌干达建筑业在企业会计中的会计处理潜力。第一阶段包括三个步骤:过程发现-记录现行做法;流程建模-创建代表现有做法的原样系统,并进行验证-使用半结构化访谈来确定原样系统是否正确创建。第二阶段包括两个步骤:分析和过程建模。分析涉及从文献和经过验证的实践中汲取证据,以发现引入EC会计的机会。通过过程建模,然后创建了一个包含EC的新(将来)系统。验证步骤的结果表明,现行做法已正确建模,从而进一步确认了所引用上下文中没有EC核算。分析表明,将欧共体会计纳入建筑项目是合理的,但应在很大程度上考虑国情,例如发展审批程序。总体发现进一步说明了在建筑项目中越来越多地考虑使用EC的现象。希望这项工作可以提醒并同时告知建筑管理实践和政策建筑部门对促进可持续建筑的责任。

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  • 作者

    Kibwami N; Tutesigensi A;

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  • 年度 2015
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  • 原文格式 PDF
  • 正文语种 en
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