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Embodied Carbon Australia Construction Infrastructure

This document discusses tackling embodied carbon in Australia's construction and infrastructure sectors. It notes that globally, embodied carbon currently accounts for 22% of infrastructure assets' total emissions. While operational emissions reductions strategies are being implemented, attention has now turned to reducing embodied carbon. The document explores drivers of construction sector growth to 2050, defines and discusses measuring embodied carbon, and initiatives in Australia and globally to address it. It provides frameworks and principles for reducing embodied carbon in infrastructure and construction projects.

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66 views45 pages

Embodied Carbon Australia Construction Infrastructure

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Tackling

embodied
carbon
within Australia’s construction
and infrastructure sector

October 2023

KPMG.com.au
Tackling embodied carbon within Australia’s construction and infrastructure sector 2

Executive summary
As Australia and the rest of the world transition to a net zero economy,
there is growing scrutiny surrounding the contribution of the infrastructure
industry to global carbon reduction targets. While the focus has typically
been on the operational aspects of infrastructure, the embodied carbon
within an infrastructure project is also making a significant contribution
to emissions.

Globally, the current embodied carbon proportion of an infrastructure asset is 22 percent of an asset’s total carbon
emissions, with operational emissions accounting for the remaining 78 percent.
Strategies for reducing operational emissions are being successfully implemented through a range of initiatives, including
renewable energy supply, low carbon transport and construction equipment.
The focus has now turned to embodied carbon.
Efforts to understand, measure, reduce and mitigate embodied carbon have commenced and are at different stages
across the globe. A more coordinated effort is required in Australia to meet the challenge of a net zero economy. In order
to do this, a combination of policy and frameworks, as well as low-carbon construction methodologies will be needed to
drive a comprehensive approach.
In this publication we explore:
– how the increasing need for infrastructure will see significant growth in the construction sector to 2050
– what embodied carbon is, how it is measured and why it should be managed
– initiatives globally and in Australia to address embodied carbon
– examples outlining how embodied carbon is already being addressed in infrastructure and property construction
projects, using the PAS 2080 principles of build nothing, build less, build clever and build efficiently – as supported
by the Green Building Council, the Infrastructure Sustainability Council, Australian Constructors Association
and Consult Australia
– our views on accelerating a reduction in embodied carbon, including where in the process initiatives need to be
considered and what stakeholders are involved.

©2023 KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company
limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

Liability limited by a scheme approved under Professional Standards Legislation.

Tackling embodied carbon within Australia’s construction and infrastructure sector 3

Framework mapping
Currently, policy frameworks vary across the globe. One of the common factors that promote and incentivise consistency
among development projects includes the presence of Green Building Councils, which have led the way in the property
sector with rating tools that include embodied carbon and life cycle assessment (refer to Section 1). Processes and
methodologies developed in the property construction sector can be applied in the infrastructure sector to tackle the
embodied carbon challenge.

FIGURE 1. FRAMEWORKS ACROSS THE GLOBE

8 COUNTRIES WITH EMBODIED CARBON

EMISSIONS LIMITS IN CONSTRUCTION

2 COUNTRIES WITH MEASUREMENT

METHODOLOGIES – ONE UNDER
DEVELOPMENT

184 COUNTRIES WITH GREEN BUILDING

COUNCIL RATED DEVELOPMENTS

70
embodied carbon life cycle assessment

WITH GREEN BUILDING COUNCILS, WITH

FRAMEWORKS THAT INCLUDE EMBODIED
countries CARBON AND LIFE CYCLE ASSESSMENT

ISO
FOR PRODUCTION OF ENVIRONMENTAL
PRODUCT DECLARATIONS (EPDs), WHICH
INCLUDE EMBODIED CARBON CONTENT
standards

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Tackling embodied carbon within Australia’s construction and infrastructure sector 4

CONSTRUCTION METHODOLOGIES
To effectively address embodied carbon, the World Green Building Council (WGBC) outlines the following potential activities,
in order of carbon footprint, with ‘build nothing’ having the smallest footprint. Established methodologies and technology
are available to implement this framework.

FIGURE 2. WGBC ACTVITIES FOR TACKLING CARBON EARLY

BUILD NOTHING BUILD LESS BUILD CLEVER BUILD EFFICIENTLY

Adaptive use of assets Use existing buildings Clever materials Interrogate methods to
Reuse of fit-outs and expand (including SCM and be fit for purpose
Materials recycling green steel) Use more efficient
Flexible working.
Refurbish existing Increase recycled construction methods
building material content Offsite construction
Reduce transportation
Employ technology
Build capability

POTENTIAL IMPACT OF TECHNOLOGY SOLUTIONS Operational carbon Engineering

TOWARDS LOW CARBON CONSTRUCTION
At the heart of reducing embodied
carbon emissions is improving
productivity and efficiencies in the 9 1 Procurement

construction process. Each stakeholder

has a role to play; from standardising Renewable Target
measurement and targets, to energy carbon
collaborating on new materials and design
8 2
construction methodologies. This
Nature -based Low-carbon
figure shows the carbon optimisation solutions material
framework and the stages leading strategy
to construction. Key stakeholders Carbon
that can influence embodied carbon
Low-carbon optimisation Sourcing
reductions are shown at each stage.
7
material
strategy
framework support
3

Logistics
Target carbon strategy
design
Construction
emission
6 strategy 4
Legends

Policymakers/ Architects/
Government Bodies Engineers 5
Tenants/ Contractors/
Corporates Subcontractors

Investors/Lenders/ Asset Owners/

Funds Developers
Construction
Supplier/Manufacturer/ Transporter/
Vendors Freight Forwarders
Embodied carbon

Legends

Policymakers/ Architects/ Investors/Lenders/ Asset Owners/

Government Bodies Engineers Funds Developers
©2023 KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent
Tenants/ member firms affiliated
Contractors/ with KPMG International Limited,
Supplier/Manufacturer/ a private English company
Transporter/
limited by guarantee. All rights reserved. The KPMG name and logo Corporates
are trademarks used under license by the independent member Vendors
Subcontractors firms of the KPMG global organisation.
Freight Forwarders
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Tackling embodied carbon within Australia’s construction and infrastructure sector 5

ACCELERATING THE CHANGE

A suite of additional measure will be key to further accelerating the reduction of embodied carbon, including, but not limited to:

LEADERSHIP COMMITMENT INCENTIVISING CONTRACTORS/

SUPPLIERS
Whilst we see strong commitment from
leaders across the industry, whole of industry
collaboration will support broader adoption on Both owners and tenants should structure contracts
carbon-conscious development and commitment that incentivise project suppliers or contractors to
to build low-carbon assets which will unlock use low-carbon material and collaborate to achieve
innovation and drive more value. project carbon emissions goals.

INDUSTRY COLLABORATION EXPLORING TRANSPORT ALTERNATIVES

Cross collaboration is warranted Modes of transport must be considered to
between stakeholders in various dimensions. minimise emissions from this stage of the
Designers or engineering firms, prevailing life cycle. That may include adopting the use of
OEMs should collaborate with agencies that electric vehicles, sourcing materials locally to
can provide software platforms to assist in minimise transport distances and choosing less
the design of low-carbon assets. carbon intensive transport methods where fuel
use is currently unavoidable.

GREEN CONSTRUCTION INTEGRATING WITH GLOBAL INITIATIVES

Using electric machinery and equipment Backward integration with global initiatives
helps reduce emissions during site such as green steel and green cement is
construction. Currently, the usage of conventional required for providing green alternatives at
fuel constitutes 10-15 percent of emissions from incremental costs. Owners/designers/developers
a construction project. Companies need to set need to create substantial demand for low-carbon
a pathway to fossil fuel-free construction with a projects, leading to the market price correction of
focus on renewable diesel and the electrification such material.
of construction equipment and machinery.

TECHNOLOGY
Leveraging technology such as KPMG’s Asset Impact tool to allow for tracing of building materials and
enable the reporting of GHG emissions, giving asset owners transparency around embodied carbon in
a building or asset.

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Tackling embodied carbon within Australia’s construction and infrastructure sector 6

Foreword
A staggering 40 percent of the world’s carbon
emissions derive from the built environment,
and in Australia, embodied carbon emissions are
expected to increase by 65 percent by 2050.1,2
At such scale, reducing embodied carbon is
an integral lever to limit global warming. The Stan Stavros
infrastructure sector, construction industry and Partner – National Deal Advisory
and Infrastructure Lead
related key input industries like steel, cement,
and aluminium have a critical role to play.

In March 2023, the Intergovernmental Panel for Climate Change (IPCC)

issued a grim warning to the world in its sixth synthesis report (AR6), that
there is a rapidly closing window of opportunity to secure a liveable and
sustainable future for all. Limiting global temperature increase to 1.5°C will
Nicola Woodward
require unprecedented effort across all sectors. Partner – Engineering and
Asset Management
The construction sector is undergoing a remarkable surge in growth, with
infrastructure playing a vital role in supporting expansion across all nations
for the foreseeable future. As the sector adapts to this accelerated growth,
it faces significant implications for carbon emissions, including both
embodied and operational carbon.
As we collectively work towards net zero, project developers and asset
owners need to actively manage emissions across the entire asset life
cycle, including the construction and end-of-life phases.
KPMG is ready to partner with our clients to develop and implement carbon
Laszlo Peter
reduction strategies. Partner – KPMG Origins

Nigel Virgo
Partner – National Property,
Construction & Logistics Lead

1
Climate Group (2023), Built Environment, https://www.theclimategroup.org/built-environment
2
CEFC (2021), Australia’s opportunity to cut embodied carbon in buildings and infrastructure, https://www.cefc.com.au/media/media-release/huge-potential-
australia-s-opportunity-to-cut-embodied-carbon-in-buildings-and-infrastructure

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Tackling embodied carbon within Australia’s construction and infrastructure sector 7

Contents
CHAPTER 1: The climate impact of embodied carbon 08

CHAPTER 2: Taking action on embodied carbon 14

CHAPTER 3: Embodied carbon reduction in practice 22

CHAPTER 4: Call to action from the construction industry 38

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1.
The climate
impact of
embodied
carbon
©2023 KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company
limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

Liability limited by a scheme approved under Professional Standards Legislation.

Tackling embodied carbon within Australia’s construction and infrastructure sector 9

An increasing population and

a need for infrastructure
The global population recently crossed the 8 billion mark and is estimated to reach
approximately 9.7 billion by 2050.3 In Australia, the population is expected to
increase to just over 40 million from its current level of just over 27 million across
the same period.4

The population growth nationwide

will exert immense strain on existing
INCREASE IN INFRASTRUCTURE INCREASE IN HOUSING
infrastructure, necessitating the The most recent Federal Budget Australia faces a housing shortage as
expansion of housing, workplaces, allowed for a $120 billion rolling demand surpasses available stock.
and infrastructure to accommodate 10-year infrastructure pipeline.5 The COVID-19 pandemic has disrupted
burgeoning communities. The Infrastructure Australia has published labour and material supplies, and poor
construction of new buildings and that currently funded projects include weather conditions have contributed
infrastructure will lead to heightened major road projects, rail projects, dams to construction delays. Approximately
carbon emissions, rendering the and pipelines, power projects and 28,000 dwellings were delayed in 2022.
objective of limiting global temperature university campuses.6 A significant
As well as the backlog of construction
increases to 1.5°C unattainable number of unfunded projects are also
activities, projections indicate that
unless substantial alterations are present on the Infrastructure Priority
the number of households will
implemented immediately. List, with 34 proposals added to the
increase from 10.7 million in 2022
list in 2022.7 This represents a
The significant consequences of to 12.6 million in 2033. This will
significant financial investment,
climate change on our population require the construction of 1.8 million
but also significant amounts of
and infrastructure, such as flooding, dwellings over the course of 10 years. 8
construction in infrastructure, including
droughts, and intensified heatwaves, civil works and construction of assets. This is being recognised at a state
also has considerable effects on level. For example, in June 2023, the
our assets and public health and Commonwealth took steps to improve
needs to be considered during access to housing by encouraging
development activities. and incentivising the construction
of additional homes, including more
social housing. 9

3
United Nations News. (2022). Global perspective Human stories News Brief 11 July 2022. https://news.un.org/en/audio/2022/07/1122292
4
Australian Bureau of Statistics. (2018). Population Projections, Australia 2017 (base)- 2066. https://www.abs.gov.au/statistics/people/population/population-
projections-australia/latest-release
5
Budget 2023-24: Strengthening Australia’s $120 billion infrastructure pipeline | Ministers for the Department of Infrastructure
6
Infrastructure Australia. (2023). Infrastructure Priority List. Search the Infrastructure Priority List | Infrastructure Australia
7
Infrastructure Australia. (2023). Infrastructure Priority List. Search the Infrastructure Priority List | Infrastructure Australia
8
National Housing Finance and Investment Corporation. (2023). State of the Nation’s Housing Report 2022 -23
9
NSW Govt Media Release – The Premier, Minister for Housing, Minister for Planning and Public Spaces – June 15, 2023).

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Tackling embodied carbon within Australia’s construction and infrastructure sector 10

With current projections estimating Coupled with the commitment to a types, including offices, retail assets,
a construction shortfall of 134,000 50 percent reduction in greenhouse industrial assets, warehousing,
dwellings over five years and a planning gas emissions by 2030, it is clear the factories, transport buildings,
system in which development approval construction industry will come under entertainment and recreation
processing times has blown out from increased pressure to do more, more buildings, short term accommodation
69 days on average in July 2021 to efficiently, and with less emissions. buildings (e.g. hotels and resorts),
116 days in March 2023, the NSW education buildings and aged care
Government has realised that it buildings. The study estimates that
needs to take proactive steps to
INCREASE IN COMMERCIAL the floor area of commercial buildings
reduce this shortfall. BUILDINGS will increase from just over 820 million
To support the increase in population, m2 in 2020 to just over 1.3 billion m2
As a result, the NSW Government
additional commercial buildings in 2050. This represents an increase
will improve the planning system
will be required to provide services of 58 percent in commercial building
to incentivise residential housing
and workplaces to the population. floor area, requiring a significant
developers that include at least
The Commercial Building Baseline amount of construction activity.
15 percent affordable housing in their
plans. This one announcement alone Study 202210 provides statistics for
will result in an increase in spending the number and use of commercial
and investment in infrastructure and buildings across Australia. Commercial
construction over the next five years. buildings cover a wide range of asset

Expected growth in the global construction industry

by 205011
The global construction industry is expected to grow from AU$15 trillion in 2022 to AU$52 trillion by 2050,
with a compound annual growth rate (CAGR) of ~4 percent. It is expected to surpass the manufacturing
sector in the current decade, with its estimated growth to reach around 29 percent of the global GDP.
This includes the construction of new assets as well as the restoration and renovation of aged
infrastructure assets that make up about 25 percent of the overall construction activity.
In Australia, the construction industry generates nearly AU$360 billion in revenue each year, 9 percent of
Australia’s gross domestic product (GDP).12 Further, the industry is expected to realise a CAGR of more than
5 percent from 2023 to 2028.13
Overall, the strategy to reduce embodied carbon will be unique to the infrastructure landscape in each country.

10
Department of Climate Change, Energy, the Environment and Water, Commercial Building Baseline Study 2022
11
https://resources.oxfordeconomics.com/hubfs/Future%20of%20Construction_Full%20Report_FINAL.pdf
12
Infrastructure Australia. (2023). Infrastructure Priority List. Search the Infrastructure Priority List | Infrastructure Australia
13
Mordor Intelligence. (2022). The Australian Construction Market is anticipated to register a CAGR of more than 5% during 2023 – 2028 – Market Size, Share,
Forecasts, and Trends Analysis Report by Mordor Intelligence.

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Tackling embodied carbon within Australia’s construction and infrastructure sector 11

What is embodied manufacture or construct a product

such as an asset, typically relate to the
The World Green Building Council
defines embodied carbon as:

carbon?
extraction and production of materials, ‘Carbon emissions associated with
transportation and the construction material and construction processes
process itself. Downstream activities throughout the whole life cycle of a
Different types of carbon emissions relate to emissions associated with building or infrastructure.’
are described using three scopes. use and the end of life of a product and
Figure 3 illustrates the life cycle of an
Scope 1 emissions represent those include the use of the sold products and
asset, highlighting the corresponding
directly emitted by an organisation services, maintenance of the product
stages, which includes the upstream
where an organisation directly burns and end-of-life disposal of the product.
and downstream emissions of an
a fuel. Scope 2 emissions are direct
These emissions require transparency asset. The process progresses from
emissions, typically relating to the
across suppliers and contractors, the manufacturing of components to
purchase of electricity. Scope 3
to account for the production and the end of the asset’s life. The World
emissions are all emissions outside
transport of goods and services Green Building Council’s definition of
the direct operational control of an
delivered as part of a project. embodied carbon encompasses the
organisation. Scope 3 emissions are
four stages depicted in the diagram,
produced in the supply and delivery When calculating the embodied
excluding operational energy use.
of goods and services in the design, carbon of a project, we are focused
construction, maintenance, and ultimate on Scope 3 emissions. Projects need
disposal of our business operations. to account for the entire emissions
They are typically described as upstream impact of the goods and services
or downstream emissions. Upstream received, working collaboratively
emissions, being those required to with suppliers to source and
procure low-carbon materials.

FIGURE 3. PROJECT LIFE CYCLE HIGHLIGHTING ALL STAGES 14

Beyond the Embodied

life cycle carbon
Carbon emissions associated
Carbon emissions or emissions with materials and
End-of-life savings incurred due to re-use
or recycling of materials or
construction processes
throughout the whole
carbon emissions avoided due to
exporting renewable energy
life cycle of a building or
infrastructure
The carbon emitted during or using waste as a fuel
demolition or deconstruction source for another
and processing of materials process
for re-use, recycling or final
disposal
ply al
Dispo

sup ateri
Pro
ces

m
sa

Tr t
or
Raw

an
l
s

sp
ing

sp
or an
t Tr
Deconst
ruction

Manufacturing

ment
Replace t Tr
en an
hm sp
fur
bis ir
a
or
t Upfront
Use nce

e
Co

R p
Re
carbon
ns
a

Energy use
en

tru
int

The emissions caused in

cti
Ma

the materials production

and construction phases

of the life cycle before the
building or infrastructure
begins to be used

Use stage
embodied Operational
carbon
carbon
Carbon emissions associated
with materials and processes
required for the upkeep of the
built asset throughout its
life cycle

14
World Green Building Council. (2019). Bringing Embodied Carbon Upfront. https://worldgbc.org/article/bringing-embodied-carbon-upfront/

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Tackling embodied carbon within Australia’s construction and infrastructure sector 12

How do you ENVIRONMENTAL PRODUCT

DECLARATION (EPD)
independently verified EPDs for these
products, providing details of the

measure The current standard method of

materials’ impacts against consistent
categories across all stages of the

embodied carbon? measuring embodied carbon in product life cycle, allowing consumers
products is using Environmental Product to make informed procurement
Declarations (EPDs) – declarations of choices. Global Warming Potential
the ecological impacts of a specific (GWP) is a key indicator relevant to
WHAT IS A LIFE CYCLE product over its lifetime. These are embodied carbon in these EPDs and
ASSESSMENT (LCA)? defined in the International Standard provides the potential of greenhouse
gases – such as carbon dioxide – to
ISO 14025 and called a Type III
A life cycle assessment (LCA) is declaration. The aim of the declaration increase absorption of heat reaching
a systematic analysis of potential is to ‘qualify environmental information Earth’s atmosphere, intensifying
environmental impacts of products, on the life cycle of a product to enable the natural greenhouse effect.
process, or services throughout their comparisons between products This measure, provided in kg CO2
complete life cycle.15 fulfilling the same function’. The EPD equivalent, indicates the embodied
The inclusion of LCA in Green Star methodology has been sourced from carbon contribution per tonne of
rating tools encourages construction the Life Cycle Assessment tool from reinforcing if the product was to be
and building project teams to conduct the ISO 14040 series. This includes incorporated into a project.17, 18
comprehensive assessments defining the product, undertaking While efforts have been made to ensure
throughout a project’s lifespan, a life cycle assessment study, some consistency, there is currently
showcasing better performance creating the EPD and having it no global harmonisation of Product
in various impact categories while verified and published. Category Rules and EPDs, with different
minimising the negative trade-offs. To aid in consistency in EPDs, Product regions having different standards.
The LCA also acts as a credit which Category Rules provide guidance on
can be used to enhance both demand One limiting factor of EPDs is that
life cycle scope and methodology for the International Standards are
and accessibility of life cycle data, similar products in the same category.
while also strengthening the industry’s relatively recent in their preparation,
This allows comparison of products with ISO 14025 first published in 2000
ability to conduct project comparisons of the same category to inform
based on life cycle assessments. and ISO 14040 in 1997. Any materials
consumers of the impact of using produced prior to this are unlikely to
The LCA initiatives are designed different products. have an EPD or an equivalent life cycle
to evolve and become more For example, companies assessment that includes embodied
comprehensive over time, influenced by manufacturing reinforcing bar carbon. This means that determining
data obtained from Green Star Projects and mesh, such as the Australian the embodied carbon of older building
and major changes from consultation Reinforcing Company (ARC) stock is extremely difficult.
with industry partnerships.16 and Infrabuild, have produced

15
Sphera. (2020). What is Lifecycle Assessment. https://sphera.com/glossary/what-is-a-life-cycle-assessment-lca/
16
Green Building Council of Australia. (2023). Lifecycle assessment (LCA) and Environmental Product Declarations (EPD). https://new.gbca.org.au/life-cycle-
assessment-lca-and-environmental-product-declarations-epd/
17
The Australian Reinforcing Company. (2022). Environmental Product Declaration, SP-00858_ARC-Reinforcing-Bar-Mesh-EPD_2022.pdf (epd-australasia.com)
18
InfraBuild. (2022). Environmental Product Declaration. SP-00857_Reinforcing-Bar-and-Mesh-EPD-InfraBuild-Reinforcing_2022.pdf (epd-australasia.com)

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Tackling embodied carbon within Australia’s construction and infrastructure sector 13

The importance Currently, the world emits ~50 billion

tCO 2 -e of carbon emissions annually,
The best potential to reduce embodied
carbon emissions is by considering

of reducing
of which, ~11 billion tCO2 -e (22 percent) them in the planning and design
comes from embodied carbon phases of the project. This is the point
emissions from new infrastructure where an organisation can determine if
embodied carbon and building development.
Studies have shown that embodied
the asset needs to be built in the first
place, what parameters require design,
From 2020 to 2050, embodied carbon which can ensure the asset is not over-
carbon can be reduced by between
will be responsible for almost half engineered, and what materials are
24 percent and 46 percent through
of new construction emissions.19 required to complete the project.
low-cost measures such as careful
For example, in high-performance material selection and minimising Figure 4 shows the stages of a project
new buildings in Australia, embodied material usage. This could equate to and the phases where embodied
carbon represents 45 percent of a reduction of up to 5 billion tCO 2 -e carbon reduction is most effective.
whole-life carbon emissions. 20 Unlike embodied carbon emissions per year.21 It shows that as a project progresses it
operational carbon, which can be becomes harder to reduce embodied
reduced over time with energy- Modern methods of construction have
carbon, and once the asset is built
efficient measures and renewable been developed that can be adopted
there is a baseline of carbon that
energy sources, embodied carbon to aid with this, including modular,
cannot be physically reduced.
emissions are generally locked in prefabricated and precast building
once the asset is built. which focus on offsite construction,
mass production and factory assembly.

FIGURE 4. CARBON REDUCTION POTENTIAL ACROSS THE PROJECT DEVELOPMENT STAGES 22

100%
Carbon reduction potential
0%

Planning Design Construction Operation and maintainance

Project development stages

19
World Green Building Council. (2019). Bringing embodied carbon upfront. https://worldgbc.org/article/bringing-embodied-carbon-upfront/
20
Clean Energy Finance Corporation, the Green Building Council of Australia and the Infrastructure Sustainability Council. (2021). Opportunities for cutting
embodied carbon
21
Rocky Mountain Institute. (2021). Reducing embodied carbon in buildings Low-Cost, High-Value Opportunities
22
World Green Building Council. (2019). Bringing embodied carbon upfront. https://worldgbc.org/article/bringing-embodied-carbon-upfront/

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2.
Taking action
on embodied
carbon

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Tackling embodied carbon within Australia’s construction and infrastructure sector 15

Key initiatives – a global perspective

Various initiatives are being implemented worldwide to address embodied emissions. Some of these include:

FIGURE 5. GLOBAL EMBODIED CARBON INITIATIVES

184
The broadEMISSIONS
EMBODIED market is LIMITS
likely to see softer cap rates as the
IN CONSTRUCTION
cycle of interest rate increases continues.
Currently in place in Finland, Sweden, France, the
Netherlands, Switzerland, Canada and parts of the
United States of America Countries with Green
Rated buildings

MEASUREMENT PAS 2080 – MANAGING CARBON

METHODOLOGIES IN THE UK
In place in New Zealand Updated in 2023 to include the
Under development in Australia built environment and to integrate
systems level thinking into the
carbon management procedure

Number of countries with

a Green Building Council

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Tackling embodied carbon within Australia’s construction and infrastructure sector 16

Regulatory and reporting frameworks

as a catalyst for change
One of the best known global industry owners and managers, development the standard for managing carbon
standards, the Science Based Targets companies and construction materials in infrastructure in the UK, has been
initiative (SBTi) is a voluntary global suppliers. The process of committing updated in 2023 expanding the scope
program driving ambitious climate or setting targets involves a public to include the built environment and
action through private companies commitment, the development of to integrate systems level thinking
by assisting them to create science- an emissions reduction plan, into the carbon management
based reduction targets. SBTi is a presentation of targets and annual procedure. The aim of PAS 2080 is
partnership between the Carbon tracking of performance. to manage carbon over the entire
Disclosure Program (CDP), United life cycle considering not just
Currently, SBTi is developing science-
Nations Global Compact, World decarbonisation but resilience and
based target setting methodologies,
Resources Institute (WRI), and World environmental restoration. These
tools, and guidance for companies in
Wide Fund for Nature (WWF). actions have been included in the
the building sector, specifically related
procedure to drive consistency in
Over 4,000 private entities have set to embodied emissions. The feedback
language and approach, reducing
clearly defined pathways to reduce process on the draft documents was
siloed working and consideration of
emissions in line with the goals of open until July 2023. The document will
assets alone. These additional lenses
the Paris Agreement, including now proceed to the finalisation stage.
work to involve government, financial
83 organisations in Australia.
Embodied carbon is increasingly the institutions, and the wider value chain
In Australia, companies committed
focus of policymakers around the to deliver the greatest decarbonisation
to the principles of SBTi or that have
world. For example, PAS 2080, 23 impact with accuracy and consistency.
set targets include major real estate

23
Publicly available specifications

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Tackling embodied carbon within Australia’s construction and infrastructure sector 17

Key initiatives emissions from the built environment.

However, as the electricity grid
Figure 6 illustrates research undertaken
by the Green Building Council of

– an Australian
decarbonises through increased Australia (GBCA) in 2021, which
penetration of renewable energies, estimates that embodied emissions
the focus is shifting toward embodied represented 16 percent of the carbon
perspective emissions from construction
materials. The Clean Energy Finance
footprint of buildings in 2019, with this
ballooning to 85 percent in 2050 if no
Australia’s building and construction Corporation (CEFC) identifies significant action is taken.
industry traditionally focused on the great potential to cut emissions in
operational energy of a building or the building sector by addressing
infrastructure asset to reduce carbon embodied carbon from materials.

FIGURE 6. CURRENT AND FORECAST SHARE OF EMBODIED EMISSIONS IN THE TOTAL EMISSION FOOTPRINT OF BUILDINGS 24

16%
EMBODIED
16% 85%
EMBODIED
EMISSIONS Potential EMISSIONS
Emissions emissions
in 2019
84%
OPERATIONAL 84%
by 2050
15%
OPERATIONAL
EMISSIONS EMISSIONS

Industry has been pushing for FIGURE 7. KEY FRAMEWORKS FOR EMBODIED CARBON EMISSIONS IN AUSTRALIA
movement in this area, and as a
result, industry bodies and some
government bodies have responded.
With embodied emissions now being
front and centre in the environmental
agenda, leading industry and
government bodies such as National
Australian Built Environment Rating
System (NABERS), the GBCA and
the NSW Government are running
working groups and developing
frameworks, policy and incentives
to provide standardisation and foster
quick adoption of a diversity of
initiatives to reduce upfront embodied
emissions from construction projects.
Figure 7 illustrates some of the key
embodied carbon frameworks and
drivers in Australia.

24
Green Building Council Australia. (2021). Embodied Carbon & Embodied Energy in Australia’s Buildings.

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Tackling embodied carbon within Australia’s construction and infrastructure sector 18

CURRENT AUSTRALIAN The government introduced the

Safeguard Mechanism, to address
sustainability requirements for
residential development and introduce
POLICY FRAMEWORK specific industrial sectors that are sustainability standards for
Initiatives have been put in place at high emitting. The recent non-residential development.
a policy level to assist in addressing amendments to the Safeguard
The Sustainable Buildings SEPP applies
embodied carbon, however, measures Mechanism will regulate the top
to any new building to be erected,
that specifically highlight embodied 215 emitters, which includes fossil
or any refurbishment over $10 million
carbon are limited, and there is fuel companies and big miners. In a
located in NSW requiring planning
currently an underlying assumption lot of cases, these emitters are the
approval after 1 October 2023.
that decarbonisation of the entire producers of our local raw materials
economy will address the issue. for construction, including steel, To achieve planning approval,
aluminium and cement production. the new SEPP requires that new
General climate policy This will work towards shifting developments quantify the embodied
construction products to a lower carbon emissions attributable to the
In 2022, the Australian Government
embodied carbon content. It is development along with a design that
passed the Climate Change Act 2022
noted, however, that the Safeguard demonstrates other measures such
to strengthen their commitment to
Mechanism only applies to Australian as minimisation of construction and
the Paris Agreement, by formally
companies. There is an inherent demolition waste and minimised use
committing to net zero in 2050 and
risk in the construction industry that of onsite fossil fuels.
strengthening the 2030 target to a
supply of materials will move offshore
43 percent reduction of greenhouse The new SEPP will become a key
to cheaper products with a higher
gas emissions compared to 2005 driver for the measurement and
embodied carbon content.
levels. While a significant component reporting of upfront embodied
of the decarbonisation will come from emissions from construction projects
decarbonising Australia’s energy system
The NSW Sustainable in NSW. Currently, the new SEPP
into decarbonisation of the energy
Buildings SEPP only requires measuring and reporting
grid, increases in workforce capability, The NSW Government has taken a of embodied emissions, with no
supply chain and project approvals key lead step in addressing embodied requirement to meet any specific
timeframes have been recognised as emissions from construction projects. benchmark. However, it is anticipated
significant components of ensuring a In August 2022, the Sustainable that subsequent amendments will
decarbonised Australia. Information Buildings State Environmental introduce benchmarks for each
from the Department of Climate Planning Policy (SEPP) was issued to building class.
Change, Energy, the Environment and ensure new development in NSW is
Water indicates that while progress in more sustainable and helps achieve
the past has relied on lagging indicators, the state’s net-zero targets.
lead indicators will be developed to
The new Sustainable Buildings
progress to net zero. This will include
SEPP is mandatory and comes
building resilience in supply chains and
into effect 1 October 2023. It
may require indicators higher up the
contains provisions to tighten the
supply chain.25

25
Climate Change Authority. (2022). First Annual Progress Report

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Tackling embodied carbon within Australia’s construction and infrastructure sector 19

WHAT’S COMING? – deliverability considerations

for abating carbon emissions
– enablers and barriers for
decarbonising infrastructure delivery
With the fast-paced change of climate and environmental impacts,
policy and regulation, the regulatory – timing and stages to
in procurement and risk
environment is constantly evolving. implement options.
management frameworks for
Here are some of the future policies in construction and operations. In preparing advice for the Victorian
Australia that will shape requirements Government, Infrastructure Victoria
around embodied carbon. The outcomes of this consultation
consulted with industry and received
will be formalised and embedded
submissions from peak industry
Australian public in the Infrastructure Australia
bodies such as the GBCA, the
infrastructure projects Assessment Framework (the
Materials and Embodied Carbon
Assessment Framework).
In February 2023, Infrastructure Leaders’ Alliance (MECLA), and
Australia released the ‘Guide to the Australian Steel Institute. This
assessing greenhouse gas emissions STATE-BASED EXAMPLES OF feedback will help define targets,
(interim)’. The guidance has been PUBLIC INFRASTRUCTURE policies, regulations, frameworks,
and standards for emissions
developed in response to the Climate
Change Act 2022 and considers how
PROJECT EFFORTS reductions across the state’s future
Australia’s greenhouse gas emissions infrastructure projects.
Victoria
reduction targets are considered
in infrastructure proposals. Under the The Victorian Government, in a New South Wales
guidance, infrastructure proponents quest to reduce greenhouse gas The NSW Government is developing
are required to provide information on emissions toward their net zero by a Protection of Environment Policy
greenhouse gas emissions as part of 2045 target, has sought advice from (PEP) as a regulatory mechanism
Infrastructure Australia’s submissions. 26 Infrastructure Victoria on opportunities to mandate the measurement and
to reduce emissions of future public eventual reduction of embodied
Over the next 12 months, infrastructure investments.
Infrastructure Australia will consult emissions in infrastructure.
and engage with federal, state Infrastructure Victoria will provide Infrastructure NSW (INSW) and
and territory governments and key their final advice to government by the NSW Environment Protection
stakeholders to consider key issues September 2023, focusing on policy and Agency (EPA) will conduct extensive
to inform decision-making, including: guidelines to address emissions from industry consultation to inform the
Victoria’s infrastructure at all stages of development of the PEP in 2023.
– business case approach to climate- development, from investment, design
related risks, emissions impacts and Under the PEP, public infrastructure
and construction to maintenance, projects will be required to further
delivery outcomes for infrastructure operation and end-of-life stages. improve design and construction to
– methodologies and values for Key areas that will be addressed include: reduce carbon and prioritise the use of
quantifying embodied emissions low-carbon recycled or remanufactured
from infrastructure – opportunities to achieve reductions
materials. The PEP intends to foster
in both embodied and operational
– treatment of embodied, a circular economy approach in the
emissions from future public
operational and enabling emissions built environment, which could deliver
infrastructure projects
in cost-benefit analysis $773 billion in direct economic benefits
– options to update the across Australia over 20 years and
– considering carbon and government’s investment reduce emissions by 3.6 million tonnes
environmental offsets as part guidelines, procurement policies per year by 2040. 27
of cost-benefit analysis and tools to reduce emissions
– forecasting the value and – incentives for private sector to adopt
materiality of emissions over time low-carbon materials and processes

26
Infrastructure Australia evaluates business cases for nationally significant investment proposals for inclusion on the Infrastructure Priority List and assess
proposals seeking more than $250 million in Australian Government funding.
27
NSW Environment Protection Authority. (2023). NSW kickstarts decarbonisation and circular design in infrastructure. https://www.epa.nsw.gov.au/news/media-
releases/2023/epamedia230224-nsw-kickstarts-decarbonisation-and-circular-design-in-infrastructure-nsw

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Tackling embodied carbon within Australia’s construction and infrastructure sector 20

This follows the release of the GISA is driving circular economy Acknowledging the absence of a
Decarbonising Infrastructure Delivery outcomes specifically targeting consistent method in Australia for
Discussion Paper in October 2022 embodied carbon, including the measuring and reporting embodied
by INSW. The paper provided encouragement of: emissions, NABERS collaborated with
guidance to reduce embodied industry and government stakeholders
– certification schemes such as
emissions from public infrastructure, to assess market feasibility and
Green Star and Climate Active on
outlining principles and actions perform a technical analysis for the
new projects, placing a stronger
to promote reductions from early creation of a NABERS Embodied
emphasis on embodied emissions
project development stages. In Emissions framework. A crucial
which will increase over time,
February 2023, the NSW Minister for insight from the industry was the
increasing demand for materials
Infrastructure, Rob Stokes, mandated urgent need for a national standard
and products sourced as part of
the measurement of carbon costs to measure, compare, and establish
a circular economy model
in business cases for future NSW reduction targets for embodied
Government infrastructure projects. – the inclusion of embodied carbon emissions in buildings.
This decision aims to drive down into new zero-emissions targets
In response, NABERS is developing
emissions and costs, as part of the for both government and private
a national framework to allow
government’s efforts to address organisations, in relation to the
building owners to set robust and
climate change and transition development of major projects.
measurable targets for reducing
towards a more sustainable and
Further, the SA Department for embodied emissions in buildings,
environmentally friendly economy.
Environment and Water (DEW) enhance transparency and reporting
is currently developing a net-zero to investors, and enable organisations
South Australia program for SA Government agencies, to set embodied carbon targets
The South Australian Government which is expected to start driving for the buildings they will occupy.
introduced independent statutory emission reduction initiatives related This framework will help increase
authority Green Industries SA (GISA) to SA Government’s emissions the demand for low-carbon design
in 2004, under the Green Industries inventory. It is expected that practices and construction materials
SA Act 2004. The authority acts as government projects will increasingly from the construction industry, creating
an enabler and driver of change, focus on emissions associated with a common language for embodied
supporting development of the circular capital works projects (embodied carbon emissions in Australia.
economy through diverse collaborations carbon) and the built environment,
and partnerships which improve as well as goods and services used
productivity, resilience, resource in buildings and facilities. 30
efficiency and the environment. 28
GISA aims to keep South Australia INDUSTRY STANDARDS
at the forefront of green innovation
in waste management, resource NABERS embodied
recovery and the circular economy. It emissions framework
also aims to increase economic growth
The National Australian Built
for South Australia by reducing waste
Environment Rating System
and pollution, improving business
(NABERS) identified that measuring
practices and efficiencies and building
and managing embodied emissions
South Australia’s competitive edge and
in buildings, despite being a huge
resilience. This includes building the
challenge, needs to be tackled if
state’s capability and resilience in the
Australia is to achieve its net-zero
area of disaster waste management. 29
emissions target by 2050.

28
Government of South Australia. (2023). Green Industries SA. https://www.greenindustries.sa.gov.au/
29
Government of South Australia. (2023). Circular Economy SA Government Financing Authority https://www.safa.sa.gov.au/
30
Government of South Australia. (2023). Circular economy in South Australia’s built environment, https://www.greenindustries.sa.gov.au/

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Tackling embodied carbon within Australia’s construction and infrastructure sector 21

NABERS is currently consolidating – Proposal 10 – A Roadmap for The GBCA and NABERS are
and responding to public consultation Future Development of the tool, collaborating on developing an aligned
undertaken on the following 10 key providing visibility over proposals method for calculating upfront carbon
proposals to inform the development that are likely to increase in scope, emissions reductions against a fixed
of the embodied emissions framework: to increase the impact of the tool benchmark, expected to be released
over time. in late 2023. The GBCA will amend
– Proposal 1 – Only new buildings
the Green Star credits to allow fixed
and major refurbishments will be
The Green Star rating system benchmarks as an acceptable method.
eligible to certify.
The Green Building Council of Australia Regardless, an approach against a
– Proposal 2 – Only upfront reference building will continue to be
(GBCA) operates the Green Star rating
emissions will be included. accepted under certain circumstances.
system, Australia’s leading voluntary
– Proposal 3 – Emissions from rating system for sustainable buildings.
demolitions are excluded. The Green Star rating system Infrastructure Sustainability
promotes embodied carbon reductions Council and the IS Rating
– Proposal 4 – Cold shell is the Scheme
and rewards Green Star projects that
default building scope.
demonstrate improvements over The Infrastructure Sustainability
– Proposal 5 – Only carbon conventional buildings. Council is a member based peak
emissions will be included. body focused on ensuring all
All new Green Star rating tools include
infrastructure delivers social, cultural,
– Proposal 6 – NABERS will an Upfront Embodied Emissions
environmental and economic benefit.
encourage verified product- credit with the aim to reduce upfront
The key mechanism for this is the
specific emissions data and will carbon emissions of Green Star rated
Infrastructure Sustainability (IS) Rating
apply conservative defaults where buildings. The Green Star credits
Scheme. The IS Rating Scheme is a
no emissions data is available. currently allow two methods to
collection of 6 rating tools providing
demonstrate best practice in upfront
– Proposal 7 – Stored carbon benchmarks and assurance at
embodied emissions. The first method
and carbon-neutral products every stage of an assets lifecycle,
is to use a life cycle assessment
will be disclosed on NABERS planning, design, construction and
(LCA) to compare the proposed
Rating Certificates via a Carbon operations. The tools can be utilised
building against a reference building
Removal Indicator. They will not be on infrastructure projects, assets,
built to minimum code requirements.
recognised within the star rating portfolios or networks. The rating tool
Improvements demonstrated over
on the certificate. and scheme is voluntary and used
the reference building determine
– Proposal 8 – A statistical analysis across Australia and New Zealand.
the number of points achieved under
of Bill of Quantities data is the the credit. Currently there are 393 projects and
preferred approach to creating assets under rating with a total Capex
The second method allowed in Green
whole-of-building benchmarks. of $282.4 billion. The tool promotes
Star is to complete the GBCA’s upfront
– Proposal 9 – Projects receive the upfront consideration and
carbon emissions calculator which
certification following practical inclusion of sustainability, rather than
considers environmental footprint
completion with some options to an operational reflection.
of materials from raw extraction,
review progress along the way. transportation and manufacturing.

We welcome the recent announcement from the Minister for Climate Change and Energy, The Honourable
Chris Bowen MP, regarding the commitment from the Australian Government to develop decarbonisation
plans for six sectors, which includes the built environment.

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3.
Embodied
carbon
reduction
in practice
©2023 KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company
limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

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Tackling embodied carbon within Australia’s construction and infrastructure sector 23

Learning from successful

executed strategies
For many years, strategies to a strategic fit with government 1. Build nothing – determine if there
reduce embodied carbon have been policy and strategic direction are alternatives to building, such
implemented, such as utilising local and their contribution to net as repurposing existing assets or
resources, minimising material usage zero targets amending ways of using space.
and employing responsible materials.
– exploring and capturing varying 2. Build less – optimise the use
These approaches can significantly
approaches to minimise or abate of existing assets, to retrofit for
decrease embodied carbon levels.
emissions. A critical first step greater utilisation.
Our ability to influence embodied in this process is developing a 3. Build clever – use the design
emissions is greatest during the plausible base case scenario that process to optimise material usage
planning and design of a project. The reflects expected outcomes if the and low carbon materials.
business case process is therefore the opportunities being considered
best vehicle to embed consideration are not implemented. This is 4. Build efficiently – ensuring that
of embodied carbon in the early not necessarily the same as a design consideration converts
stages of the project life cycle. do-nothing scenario into construction practices, with
low-carbon technologies employed
Until recently, business cases in – estimating and monetising with an aim to eliminate waste
Australia have focused mostly on embodied carbon as part of the in construction.
operational carbon emissions from options appraisal process (using a
new infrastructure and monetisation cost-benefit analysis framework) The principles of reducing embodied
of these impacts was only common carbon are closely tied to the principles
– considering opportunities for of a circular economy, which aims to
for investments specifically targeting
further reduction in embodied keep material in use at its highest value
emissions abatement. To support a
carbon once the preferred option is for the longest period. This involves
transition towards net zero emissions,
selected, for example through the transitioning away from the extraction
all investment decisions for new
design, construction methodology of resources, which is a significant
infrastructure should consider the
and procurement approach. component of embodied carbon, to the
impact on carbon emissions across
the full asset life cycle. To effectively address embodied carbon, regeneration of resources. 31
the PAS2080 principles identify the Utilising the World Green Building
In a business case, this requires:
following potential actions, ranked by Council’s design processes to
– assessing whether opportunities their carbon reduction impact: minimise embodied carbon, the
to reduce embodied carbon are following strategies serve as
examples for reducing emissions.
TACKLE CARBON EARLY ACCORDING TO WGBC

BUILD NOTHING BUILD LESS BUILD CLEVER BUILD EFFICIENTLY

31
Office of Energy and Climate Change & NSW Treasury. (2023). Circular design guidelines for the built environment

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Tackling embodied carbon within Australia’s construction and infrastructure sector 24

Build Nothing
By using existing buildings, carbon introduced through the construction process is eliminated. Existing
infrastructure can be repurposed with low levels of investment to achieve a sound environmental outcome and an
almost complete reduction in carbon potential. The ‘build nothing’ approach requires a questioning of need, and
the exploration of alternative options, such as the adaptive use of assets (i.e. using the same building for multiple
purposes at the same time, such as a school which also acts as a community space), encouraging the re-use of
fit-outs between tenants where possible (e.g. hospitality fit-outs used by multiple sequential businesses), and
embracing flexible working (to reduce the need for new offices, and maximise the utility of existing spaces). 32

SCHOOL INFRASTRUCTURE NSW SHARED USE AGREEMENTS 33

School Infrastructure NSW (SINSW) provides opportunities for its assets to be used collaboratively for
multiple purposes. Through shared use arrangements with government agencies, local councils, sporting
organisations and not-for-profits, facilities such as halls, libraries and sporting fields can be shared with
the wider community outside of school hours, removing the need for new facilities to be built.
SINSW collaboration opportunities available include:
– Joint Use Arrangements, which are entered into between the department and another party to share
the costs of building and maintaining a new school asset such as a sporting facility that can be
shared by both the relevant school and the community outside of hours.
– Community Use Arrangements, which are entered into between the department and another
organisation for access to school facilities outside of hours.
– Share Our Space (SOS) School Holiday Activities, which are run during the school holiday SOS
program in outdoor school areas and involve the department entering into an agreement with
organisations to hold free activities.

32
ISOA, Climate Works Australia & Asbec. (2020). Reshaping Infrastructure: for a Net Zero emissions Future.
33
School Infrastructure NSW. (2023). https://www.schoolinfrastructure.nsw.gov.au/

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Tackling embodied carbon within Australia’s construction and infrastructure sector 25

Build Less
Utilising existing assets and conducting refurbishments and upgrades can decrease embodied carbon emissions,
as the primary structure is already in place. This approach minimises the need for new materials, reducing the
overall environmental impact.

QUAY QUARTER TOWER 34

Quay Quarter Tower was constructed by Multiplex in 2022. The tower is
located on the site of the 50 Bridge street, a 46-storey building that was
built in 1972. The building has a 6 Star Green As Built Rating by the Green
Building Council of Australia.
One of the unique aspects of the design was to retain the original core
of the building and construct the new tower around it. The development
retained 65% of the original building’s existing floorplates and structure
and 98% of the original structural walls and core. This equates to a saving
of approximately 12,000 tonnes35 of embodied carbon and an estimated
construction time saving of almost a year. Additionally, this approach saved
on demolition costs and shortened the construction program by 13 months.

500 BOURKE STREET 36, 37

ISPT have elected to refurbish the commercial office building at 500 Bourke Street, Melbourne, rather than
demolish the structure and build from new. While the refurbishment still involves a significant financial
investment of $130 million, the environmental savings from the project are significant. The project is
expected to be completed in mid-2023 and includes retention of the main structure and facade.
The life cycle assessment of the project indicates that 57,000 tonnes of CO2 -e will be saved, including
40,000 tonnes from retaining the structure.

34
Photo credit – Wikipedia. (2022). Quay Quarter Tower. https://en.wikipedia.org/wiki/Quay_Quarter_Tower
35
Multiplex. (n.d). Quay Quarter Tower ACAA Technical Paper
36
MECLA. (n.d). 500 Bourke St Case Study. https://mecla.org.au/wp-content/uploads/2022/06/500-Bourke-Street-Aurecon.pdf
37
Photo credit – N. Dorgan & M, Ogg. (2022). Former Probuild development 500 Bourke revived with $150m redesign

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Tackling embodied carbon within Australia’s construction and infrastructure sector 26

Build Clever for a typical construction project.

These materials typically add up to
more than two-thirds of the total
Approximately half of the emissions
from concrete and steel provide
materials for the construction industry.42
The increasing use of technology embodied carbon emission. In concrete,
Figure 8 shows the typical amount
can rapidly generate options for 90 percent of emissions are from
of carbon dioxide produced to make
optimising material use in projects. cement production and use. Cement is
1 tonne of material. It shows that
By carefully selecting materials, the second most consumed material38
aluminium is the most carbon intensive
products with lower embodied carbon and contributes 7 to 8 percent of
typical construction product, with
can be utilised, either through more global carbon emissions. To put this
20,000 kg CO 2 per tonne. While the
efficient manufacturing processes or into perspective, if concrete were
graph shows that concrete is relatively
by choosing locally sourced materials a country, it would rank third in the
low on the list of materials, the volume
that require less transportation world after China and the USA.39 The
of material used must be considered in
cement industry currently produces
determining the amount of embodied
THE IMPACT OF around 4 billion metric tonnes of cement
annually and is expected to produce
carbon captured in a structure.
CONSTRUCTION MATERIALS 6 billion metric tonnes by 2050.40
Concrete, steel, and aluminium are Steel contributes around 7 to
amongst the key carbon contributors 9 percent of global emissions.

FIGURE 8. CARBON DIOXIDE PRODUCTION PER TONNE OF MATERIAL PRODUCED 42

25,000
kg CO2/t material
20,000

15,000
Units

10,000

5,000

-5,000
MDF − with carbon storage

Hardwood − with carbon storage

CLT − with carbon storage

with 5% binder (bitumen)
40 MPA (30% SCM)
Polymer modified
General purpose
Non-pressure pipe

Pressure pipe

Hardwood
Double glazed

40 MPA
Clay
Sheet

Rebar

Standard
MDF

CLT

Aluminium PVC Steel Glass Timber Bitumen Bricks Concrete Asphalt Timber

38
J. Watts. (2019). Concrete the most destructive material on earth. The Guardian
39
BBC News. (2018). Climate Change: The massive CO2 emitter you may not know about. https://www.bbc.com/news/science-environment-46455844
40
F. Harvey. (2021). Cement makers across world pledge large cut in emissions by 2030. The Guardian.
41
International Energy Agency. (2020). GlobalABC Roadmap for Buildings and Construction 2020 – 2050
42
Clean Energy Finance Corporation. (2021). Australian Buildings and Infrastructure: opportunities for Cutting Embodied Carbon

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Tackling embodied carbon within Australia’s construction and infrastructure sector 27

Figure 9 shows the typical split of embodied carbon by material for infrastructure projects.

FIGURE 9. INFRASTRUCTURE EMBODIED CARBON BY MATERIAL AND PROJECT 43

Roads Rail Water supply Ports and wharves

1%
2% 1% 1%

3% 4%
9%
2% 4% 4%
7%
30%
17% 42%
48%
47% 29% 56%
66%
27%

Asphalt Concrete Steel Aggregates Other Piping Aluminium Composite

The pie charts in Figure 9 show that the most significant materials contributing to embodied carbon in infrastructure
projects are concrete, steel and asphalt. While other materials have a large carbon footprint per tonne of material, they are
used in lower volumes and have lower overall weight in a project.

43
Clean Energy Finance Corporation. (2021). Australian Buildings and Infrastructure: opportunities for Cutting Embodied Carbon

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Tackling embodied carbon within Australia’s construction and infrastructure sector 28

USE OF SUPPLEMENTARY materials that would otherwise be

industrial waste products, such as fly
the Australian construction industry,
one that our clients are beginning to
CEMENTITIOUS MATERIAL (SCM) ash, blast-furnace slag and silica fume. enthusiastically embrace. As SCM
IN AUSTRALIA SCM maintains similar structural
continues to be adopted as viable
material for use in concrete mixes,
KPMG’s Deal Advisory and performance to traditional Portland
KPMG’s desktop analysis of recent
Infrastructure (DA&I) team has cement at replacement rates of up
literature has highlighted that the
investigated the role of innovative to 50 percent. These replacement
use of SCM is positively correlated
cement technologies in reducing rates can equate to a reduction
with a reduction in total life cycle
emissions and life cycle cost. A clear of approximately 3 million tonnes
cost. The environmental and financial
example of this is Supplementary of carbon dioxide per annum in
benefits of increasing SCM use are
Cementitious Material (SCM) which Australia. SCM’s structural properties
summarised in Figure 10.
consists of a partial replacement coupled with its low emissions
of Portland cement and includes present a significant opportunity for

FIGURE 10. VARYING LEVELS OF SCM IMPLEMENTATION IN CONCRETE MIXES AND THEIR RESPECTIVE BENEFITS TO COST AND CARBON DIOXIDE EMISSIONS 44

$1.00 $90.8 800

$90.6
$90.5
$90.3
700
$0.90 $90.0
600
AU$ per unit of concrete

500
$0.80

Emissions (kg/m 3)
400

$0.70
300

200
$0.60
100

$0.50 0
10% 20% 30% 40% 50%

Percentage of SCM as a total of cement mixture

Emissions Cost

44
I.M. Chethana S. Illankoon, Vivian W.Y. Tam, Khoa N. Le, & J.Y. Wang. (2018). Journal of Cleaner Production. Lifecycle costing for obtaining concrete credits in
green star rating system in Australia

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Tackling embodied carbon within Australia’s construction and infrastructure sector 29

USE OF RECYCLED MATERIALS

The use of recycled materials is increasing in construction projects, particularly in the infrastructure space.
This has the potential to significantly reduce the amount of virgin materials required in a project and can lead
to significant embodied carbon savings. As well as recycling materials into cement, as shown above, other
common materials using recycled content include asphalt and aggregates. While contamination of recycled
products can be an issue, local governments have introduced greater controls in this area and the industry
itself is realising the benefits of tighter controls.

ROZELLE INTERCHANGE AND WESTERN HARBOUR TUNNEL (WHT) ENABLING WORKS NSW 45

Currently underway, the Rozelle Interchange and Western Harbour Tunnel Enabling Works is
one of the largest infrastructure projects in Australia. John Holland and CPB Contractors Joint
Venture (JHCPB) have enacted several initiatives to reduce the embodied carbon footprint of their
construction activities, including the replacement of traditional reinforcing steel in R53 General
works with recycled plastic fibres. The project has committed to a 15 percent reduction in material
consumption across the project.

45
Clean Energy Finance Corporation. (2021). Opportunities for cutting embodied carbon Industry Report. https://www.cefc.com.au/media/ovrkk5l3/australian-
buildings-and-infrastructure-opportunities-for-cutting-embodied-carbon.pdf

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Tackling embodied carbon within Australia’s construction and infrastructure sector 30

EMBODIED CARBON IN METALS

Significant investment is currently being made into green steel technologies. Generally, the technologies
being investigated aim to replace traditional coal-based blast furnaces with non-fossil fuel furnaces. They have
focused to date on hydrogen as a replacement fuel, with production already occurring in Sweden. Another
method of producing green steel is recycling used steel in electric furnaces.46
Advances are also being made in material engineering to produce lighter weight steel that is as strong as
conventional steel. By having less weight, the materials use less raw material and energy to produce and
use less energy to transport, crane, and handle.47 This can lead to reduction in embodied carbon of up to
33 percent.48
Lower carbon aluminium is available in various countries, including Norway, where aluminium is manufactured
using renewable energy, typically hydroelectricity. Recycled aluminium is available in several countries including
Australia, with Tomago Aluminium now producing this material locally. The re-smelting of used aluminium uses
only 5 percent of the energy required to produce virgin aluminium.49

PARRAMATTA LIGHT RAIL 50

The Parramatta Light Rail Infrastructure Works were completed in August 2022. The project provides a
light rail line from Westmead to Carlingford, featuring 16 stops. It was registered with the Infrastructure
Sustainability Council in 2019 and the Infrastructure Works package achieved some significant reductions
in embodied carbon from a 28 percent reduction in material use through the project. This includes
re-use of heavy rail components, as well as using recycled materials in concrete, asphalt and aggregates.
Material reductions contributed to an overall cumulative reduction in CO2-e of 76,000 tonnes.

46
CSIRO. (2022). Steeling ourselves: How Australia can support the transition to net-zero steel
47
Infrastructure Magazine. (2020). New Viribar 750 fitment is sustainable and easy to substitute
48
Infrastructure Sustainability Council. (n.d). InfraBuild’s Journey to Making Sustainable Steel
49
Materials & Embodied Carbon Leaders’ Alliance (MECLA). (2022). Low Emissions Aluminium
50
Infrastructure Sustainability Council. (2022). Parramatta Light Rail Stage 1 Infrastructure Works – As Built

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Tackling embodied carbon within Australia’s construction and infrastructure sector 31

IMPACT OF TRANSPORTATION
For material and equipment transportation in construction projects, fuel consumption is the key source of
emission, which varies on the mode of transport and the type of carrier. For major projects, a substantial
amount of fuel is consumed for the transportation of building materials and equipment across domestic and
international routes.
In the Australian construction industry, the economic value of the materials used is approximately $75 billion.51
Around $10 billion is being imported, with 60 percent of that originating from China. The import of bricks alone
amounted to $10.3 million in 2020,52 coming from Italy, Spain, Denmark, United Kingdom, China and another
eight countries. With a significant import of ceramic goods from Italy, Spain and India, a substantial portion of
materials found on our construction sites have travelled immense distances at considerable cost.
Much of Australia’s concrete and timber supplies are imported, and in the case of timber there is currently
no price signal to drive local uptake.
Manufacturing in Australia does not come without its own challenges. Whilst the carbon intensity of electricity supply
will reduce relatively quickly, transport emissions are the next key focus areas given the large size of the country.
Given the absence of a universal carbon price, Australia is reliant upon the Safeguard Mechanism, targeting high
emitting industries, as well as procurement policies to promote the purchase of locally supplied low-carbon materials.

DEVELOPMENTWA 53

DevelopmentWA acquired a high

school from the state government
and transformed this into
residential called OneOneFive. As
part of the project, all the existing
structures were demolished and
materials able to be recycled were
crushed and made available for re-
use. This resulted in 10,385 tonnes
of material diverted from landfill,
which was almost 86 percent by
weight. 86 percent of the re-use
material was re-used onsite, with
only 10 percent being taken offsite
for recycling purposes. This resulted in a saving of 662,000 kg CO2 and 1,000 fewer truck movements
to transport the material. Lessons learnt from the project included requiring a holistic approach and
commitment to the circular economy and the need for a clear understanding.

51
Clean Energy Finance Corporation. (2021). Opportunities for cutting embodied carbon Industry Report. https://www.cefc.com.au/media/ovrkk5l3/australian-
buildings-and-infrastructure-opportunities-for-cutting-embodied-carbon.pdf
52
World Integrated Trade Solution. (2020). Australia Ceramic building bricks imported by country in 2020
53
Materials & Embodied Carbon Leaders’ Alliance (MECLA). (n.d). Case Study: Development WA Building Circularity

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Tackling embodied carbon within Australia’s construction and infrastructure sector 32

MINING SECTOR LEADING THE CHARGE WITH

ELECTRIC FLEET 54

A diversified resources mining

company has recently acquired a
fleet of electric mining vehicles for
use, as part of its push to achieve
net-zero emissions by 2050.
As the first models begin to arrive
on Australian shores, KPMG
understands that several major
mining competitors are considering
the rollout of electric plant and
equipment to meet their net-zero
targets. This avenue of reaching net
zero is further enabled by the recent
releases of electric utility vehicles by Toyota, including the Hilux and Landcruiser. The replacement of a single
diesel utility vehicle with an electric equivalent can save up to 3 tonnes of carbon per year in usage alone.
The US EPA states that some studies have shown that carbon emissions from the manufacture of an
electric vehicle are higher than those of a fuel vehicle with an estimated 9 percent of emissions of a fuel
car attributed to manufacturing and 17 percent in an electric vehicle. However, over the life of a vehicle,
carbon emissions from an electric vehicle remain lower than fuel vehicles.55

54
Green Vehicle Guide. (2023). 2020 Toyota Hilux. Individual Vehicle | Green Vehicle Guide
55
Electric Vehicle Myths | US EPA

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Tackling embodied carbon within Australia’s construction and infrastructure sector 33

Technology in expected. Cultural barriers are also

present, which make implementing
In parallel, the development of core
products should be considered

construction new technology more difficult, as well

as the different priorities of owners
versus constructors.
specifically for embodied carbon
modelling and measurement,
including BIM, digital twins, and data
The KPMG Global Construction analytics platforms, which can be
Survey 2023 identified that The KPMG survey showed that
used for multi-scenario simulation.
digital technology is one of the established industry players are already
This will assist in embedding the
largest avenues for owners and using integrated project management
concept of embodied carbon from
engineering and construction firms information systems (PMIS), building
the early stages of design, which will
to implement innovative solutions in information modelling (BIM) and
provide the most effective means of
the construction process, including advanced data analytics. There is
reducing the footprint of a project.
around ESG and embodied carbon. further growth in the use of digital
The most successful outcomes come twins, artificial intelligence (AI), virtual Figure 11 shows the levels of
from implementing a combination of and augmentable reality (VR/AR), 3D adoption for the below technologies,
available and tested technologies. printing and robotics process automation taken from the 2023 KPMG Global
However, one of the barriers to (RPA). Successful implementation of Construction Survey. This figure shows
implementation of technology appears the technologies requires investment the total number of respondents, which
to be the return on investment, in education for teams. includes owners and engineering and
which for technology is realistically construction companies.
Managing embodied carbon through
a three to five year horizon, rather technology will require increased
than the short-term returns that are adoption of tools and platforms.

FIGURE 11. RATES OF ADOPTION FOR EACH OF THE NAMED TECHNOLOGIES 56

Digital twins 59 32 9
Modular/off-site manufacturing 24 54 22
Machine engineering and design 44 40 16
Artificial intelligence 63 33 4
Augmentable reality 60 32 8
Virtual reality 53 34 13
Smart sensors (tracking people and productivity, security, etc.)) 39 44 17
Drones (remote monitoring, quantity verification, construction) 28 48 25
3D printing 69 27 5
Cognitive machine learning 73 22 4
Robotics process automation/digital labour 64 30 6
Radio frequency identification 58 31 10
Building information modelling 25 43 32
Mobile platforms 27 44 29
Use of advanced data analytics 36 47 17
Use of basic data analytics 12 47 42
Integrated project management information system (PMIS) 21 39 40
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

Have not adopted Just started with a few projects Adopting across all projects

56
KPMG Global. (2023). 2023 Global Construction Survey: Familiar challenges – new approaches

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Tackling embodied carbon within Australia’s construction and infrastructure sector 34

It can be seen from the figure that deliver the greatest overall return on a key role in future projects to design
the top five technologies adopted investment. They were the use of embodied carbon out of a project.
across all projects are the use of basic digital twins, which rose 11 percent,
As well as looking at the design
data analytics, PMIS, BIM, mobile and offsite manufacturing, which
phase of a project to avoid embodied
platforms, and drones. The majority rose 31 percent. Both technologies
carbon, technology will be required
of the top five relate to design and have significant scope to reduce
to measure the embodied carbon
project management activities, which embodied carbon in a project. The
being proposed for a project. Tools
allows them to be levers for embodied use of digital twins to form a baseline
are available, including in Australia
carbon management. model and then a secondary model to
to assist with this process, which
assess scenarios that may reduce the
An interesting outcome from the have the capacity to highlight areas
embodied carbon of a building through
2023 Global Construction Survey was of high embodied carbon and drive
different configurations, construction
two areas which had not previously decisions on material selection to
methods or material choices, can play
been assessed for their potential to achieve better outcomes.

CASE STUDY

KPMG Origins Asset Impact57

KPMG Origins Asset Impact is a digital product focused on measurement, benchmarking, and reporting of
embodied carbon and operational emissions in the built environment. Digital technology and high-quality data are
at the heart of the construction industry’s ability to calculate embodied carbon and manage operational emissions
accurately and transparently despite the complexity of existing supply chains.

Government delivery agencies and major infrastructure providers are working through practical pathways to meeting state-
based and national decarbonisation and net-zero commitments. The first step to understanding and reducing carbon emissions is
measurement. With an initial focus on school projects, KPMG Origins Asset Impact was used to assess embodied carbon impact
across the design and construction phases.
Measuring embodied carbon at the design phase enables organisations to understand the emissions impact early on at a time
where material selection decisions are still available. KPMG Origins Asset Impact enabled infrastructure portfolio owners to
understand the impact of building projects on their overall portfolio emissions as well as supporting decision-making around
delivery using modern methods of construction. Refining inputs with the relevant design and sustainability consultants helps
identify the most carbon-intensive elements and determine lower-impact alternatives. It also enables developers to specify
embodied emissions targets to head contractors for delivery.
Verification of as built embodied carbon against the designs enables organisations to obtain an additional level of confidence that
actual emissions are in line with design aspirations. KPMG Origins Asset Impact was used to update and refine inputs available
at the design stage with more accurate and specific information on the materials used, such as quantities, sources, suppliers,
transport distances and installation processes. Data captured at this stage enabled portfolio owners to access a breakdown across
each building element and use the data for reporting and communication.
For organisations starting on the embodied carbon measurement journey, beginning with a simple project helps capture key learnings
for future portfolio delivery decisions. Using KPMG Origins Asset Impact across multiple projects has highlighted key learnings:
– Understanding the data required to calculate embodied carbon is crucial for achieving accurate and reliable results. The project
teams can understand how to collect and manage data on materials specifications, quantities, sources, transport distances and
recycling rates.
– Incorporating data requirements into materials and contractor procurement is essential for ensuring data availability and quality.
Understanding the required data helps inform procurement documents that specify data requirements for each material and
contractor involved in the project. It also helps establish data collection processes and systems that facilitate data sharing and
verification among different parties.
– Starting to capture embodied carbon data early enables project teams and portfolio owners in preparing for upcoming
regulatory requirements around disclosure, reporting and benchmarking. Creating an early baseline will enable strategic
decision-making around procurement and delivery in alignment with overall decarbonisation objectives.

57
KPMG Origins. (2022). Asset Impact | Embodied Carbon

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Tackling embodied carbon within Australia’s construction and infrastructure sector 35

KPMG Origins Asset Impact helps organisations commissioning, designing and delivering construction
projects to understand the data requirements, enable simple data collection from consultant and
contractor teams, while enabling streamlined measurement and reporting of embodied carbon at the
individual asset and portfolio level. This will drive their ability to meet current and future regulatory
obligations as well as unlock sustainability-linked financing from banks and other financiers that are
placing greater value on understanding Scope 3 financed emissions in their value chains.
Recently, KPMG Origins have been engaged with School Infrastructure New
South Wales (SINSW), and the NSW Building Commissioner to work with
property developers, architects, builders, and consultants to measure and
“Understanding the carbon
report the embodied carbon for their projects. Under a NSW Government
initiative, the Department of Education has been designing and building new
associated with the building
schools using Modern Methods for Construction (MMC) to improve the is going to be increasingly
efficiency, reduce the cost, and lower the embodied carbon emissions for
these projects. To validate this strategy, KPMG Origins Asset Impact platform important, so any tool that
was utilised by the SINSW team to upload the required documents for an
as-designed upfront embodied emissions calculation. Construction data was
can allow us to track that
collated and uploaded to Asset Impact, and compared with the as-designed from very early on in the
benchmark for Embodied Carbon. The insights provided by the data, presented
in an easily accessible way have introduced greater transparency during the process all the way through
construction process, and allowed construction professionals and developers
to make informed decisions about chosen materials and methods early in
to later on in life is going to
the construction process. A portfolio of four new schools is now using Asset
Impact to further understand their embodied emission profiles and inform
be a good thing.”
efficiencies. This portfolio approach is also providing data for benchmarking
and comparing different materials and methods as the NSW Government WILLIAM PAYNE
initiative is further developed to inform sustainable practices for future works. Chief Digital Officer, Mirvac

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Tackling embodied carbon within Australia’s construction and infrastructure sector 36

Building capability Build Efficiently OFFSITE CONSTRUCTION

As mentioned in the technology
One clear strategy for change involves Building efficiently converts the design section above, another method to
the education and training of the next processes into construction practices reduce the energy associated with
generation of workers in the construction and uses construction methods that construction is to employ offsite
industry. Educational pathways for minimise the use of carbon and produce construction techniques. This involves
construction professionals are opening, less waste. building components of a structure
with emphasis on raising the overall offsite, in a controlled environment.
education and training levels for people
working in the industry, with the goal
CONSTRUCTION METHODOLOGY This allows efficiencies in methods,
including the use of robotics to
to improve the safety, efficiency, and Next steps should focus on reducing automate tasks, minimising waste
quality of buildings in the future. The fossil fuel use in the construction production, as well as providing
construction industry is historically industry, which equates to a controlled environment that is
slow at adopting new methods and approximately 6 percent of all global safer for workers. Constructed/built
technologies in order to address emissions. Electrification is underway components are then transported
challenges faced with productivity, with electric excavators, loaders, to site for immediate installation,
safety and quality. Historically, on lifts, mobile cranes, and telehandlers which can also reduce the time
average, construction companies have all currently available. Studies have taken for installation and the amount
allocated 1.2 percent of their revenues predicted that 60 percent of all of energy used in the construction
to technology spend, compared to construction equipment (by energy process. Uptake of this technology
3.5 percent average across other use) can be electrified by 2040.59 is increasing, with the KPMG 2023
sectors.58 Digitisation of existing methods Additionally, the total cost of electrified Global Construction Survey indicating
and practices, including the adoption equipment over its life cycle is now 22 percent of survey respondents
of digital technologies to measure and lower than diesel-powered options. are already using offsite construction
manage carbon emissions presents an on all projects and 54 percent of
However, significant progress is still
enormous opportunity and challenge respondents have started using the
required to electrify equipment before
for the sector. Meeting the challenge technology on some projects.
2050. Subsequently, intermediate
head-on has been a focus of educators
options such as renewable diesel, When looking specifically at the
and trainers in the sector in recent
a fuel that emits 75 to 95 percent Australian responses, 25 percent of
times. Both private and public tertiary
and vocational educators have invested less than traditional diesel, have respondents indicated that they use
in courses and syllabus to address been developed. Existing equipment this approach across all projects and
this challenge, with the belief that real requires no modification to be used 61 percent were starting to adopt
change can be made through training with renewable diesel, providing a the technology.
the next generation of construction competitive advantage against other
alternative fuels. Renewable diesel is Offsite construction is becoming more
professionals in new methods and
currently unavailable in Australia and common in the residential sector and
technologies. One example includes:
is unlikely to occur without supportive sectors where building footprints are
– The Western Sydney University policies and incentives by the generally smaller, such as education
and the Centre for Smart Modern Australian Government. facilities. Some elements of larger
Construction (c4SMC), an buildings can be incorporated, such as
industry collaboration initiative the use of bathroom or kitchen pods
embracing smart technologies and into residential apartments and hotels.
processes in delivering a modern
construction industry.

58
Deloitte. (2019). Point of View on Digital Construction – The business case of incorporating digital technologies into the construction industry
59
Lendlease & The University of Queensland. (2022). Stepping Up the Pace: Fossil Fuel Free Construction.

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Tackling embodied carbon within Australia’s construction and infrastructure sector 37

CASE STUDY

School Infrastructure volumetric and

kit of parts construction60
School Infrastructure NSW has embraced offsite manufacturing to realise both reduced carbon emissions and
time and cost improvements to deliver the school infrastructure across NSW. Drawing upon volumetric modules
of classrooms, vertical riser and lift cores, manufacturing is completed offsite and installed as a complete unit once
transported to its desired location.

Additionally, a kit of parts approach has been utilised where a standardised building component kit, similar to flat-pack furniture, is
transported to site for easy assembly resulting in a reduced requirement for the use of heavy machinery and ultimately a lower
carbon footprint.

60
School Infrastructure NSW. (n.d). Modern methods of construction.

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4.
Call to action
from the
construction
industry
©2023 KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company
limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

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Tackling embodied carbon within Australia’s construction and infrastructure sector 39

A cultural transformation is warranted

from the construction ecosystem
At the heart of reducing embodied carbon emissions is improving productivity and efficiencies in the construction process.
Each stakeholder has a role to play in enabling this; from standardising measurement and targets, to collaborating on new
materials and construction methodologies. Figure 12 shows the carbon optimisation framework and the stages leading to
construction. Key stakeholders that can influence embodied carbon reductions are shown at each stage.

FIGURE 12. POTENTIAL IMPACT OF TECHNOLOGY SOLUTIONS TOWARDS LOW CARBON CONSTRUCTION 61

Operational carbon Engineering

9 1 Procurement

Renewable Target
energy carbon
design
8 2
Nature -based Low-carbon
solutions material
strategy
Carbon
Low-carbon optimisation Sourcing
7
material
strategy
framework support
3

Logistics
Target carbon strategy
design
Construction
emission
6 strategy 4

Construction

Embodied carbon

Legends

Policymakers/ Architects/ Investors/Lenders/ Asset Owners/

Government Bodies Engineers Funds Developers

Tenants/ Contractors/ Supplier/Manufacturer/ Transporter/

Corporates Subcontractors Vendors Freight Forwarders

61
Based on KPMG India analysis

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Tackling embodied carbon within Australia’s construction and infrastructure sector 40

Table 1 provides potential actions that can be taken by key stakeholders.

TABLE 1: ACTIONS FROM KEY STAKEHOLDERS TO REDUCE EMBODIED CARBON

KEY STAKEHOLDERS POTENTIAL ACTIONS

POLICYMAKERS AND – Continue the existing process of incorporating embodied carbon into policy. NSW is leading the
GOVERNING BODIES way in requiring embodied carbon to be measured, with other states and territories needing to
develop their own policy.
– As standard measurement tools are developed, consider implementation of minimum
performance standards.
– Ensure that standard measurement tools include methods to calculate embodied carbon
across the building life cycle, to ensure that appropriate decisions can be made on whether
to refurbish or rebuild. This will require assessment of embodied carbon in existing buildings.
– Provide frameworks to require EDPs to be produced, so that embodied carbon decisions can
be made in projects.

INVESTORS/LENDERS/FUNDS – Include ESG investment criteria in investment decisions, including the need for low carbon projects.
– Provide green loans and encourage low-carbon pathways, that includes embodied carbon,
not just operational energy intensity.
– Provide transition support to other stakeholders to create a highly sustainable
infrastructure value.
– Ensure due diligence before investments with respect to climate risks to avoid severe effects
of the climate, thus bringing in monetary gains.

ASSET OWNERS/DEVELOPERS – Require low-carbon development and retrofits and enable processes aligned to the net-zero goals.
– Promote the use of greener material across the built environment, including embodied carbon
requirements in fit-out guides.
– Collaborate with suppliers to reduce embodied emissions in products, for example, concrete
mixes, aluminium facades and steel, to drive more demand for low embodied carbon products.

TENANTS/CORPORATES – Prefer low-carbon buildings over poorer performing buildings.

– Ensure low embodied carbon materials are selected as part of fit-outs.
– Report Scope 1, 2, and 3 not only for operational emissions but also for embodied carbon.

ARCHITECTS/ENGINEERS – Train staff on technologies to enable embodied carbon assessment and measurement.
– Promote carbon modelling for the selection of suitable material.
– Promote the selection of low-carbon sustainable material or alternative materials.
– Collaboration with the stakeholders to encourage creation of sustainable low-carbon infrastructure.

CONTRACTORS/ – Accelerate new technology adoption which promotes low embodied carbon due to installation
SUBCONTRACTORS and site transfers.
– Build capability of staff to effectively use adopted technology.
– Plan to decarbonise activities conducted, so that fuels are no longer used.

SUPPLIERS/MANUFACTURERS/ – Plan to decarbonise activities so that fuels are no longer used, and energy consumed reduces.
VENDORS – Create emission databases and EDPs to assist customers in making informed decisions.

TRANSPORTERS/ – Plan to decarbonise activities and fleets so that fuels are no longer used.
FREIGHT FORWARDERS – Create transparency across the supply chain.
– Become agile to the market demands.

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Tackling embodied carbon within Australia’s construction and infrastructure sector 41

OVERCOMING THE INERTIA AND by additional spending of a mere

0.5 percent to 1 percent of capital
around embodied carbon leading to
structured policies and frameworks,
MAKING IT AFFORDABLE FOR expenditure.62 When coupled initiatives, contracting process,
CAPITAL PROJECT OWNERS with some of the efficiencies that and its monitoring. Additionally,
technologies discussed can provide, net carbon reduction will require
There exists a widespread notion of
reduced project timelines can also a collective change in mindset,
increased cost for carbon reduction
provide a compelling argument leadership and governance across
in the industry. However, it is
for decarbonising. the life cycle of construction and
established that up to 46 percent
infrastructure projects.
of embodied carbon emissions The industry can overcome this
can be curtailed in capital projects inertia through improved awareness

FIGURE 13. OPPORTUNITY TO REDUCE CARBON IN A PROJECT LIFE CYCLE WITH MARGINAL SPEND 63
Opportunity to reduce carbon in a project life cycle with marginal spend

2-5% 0-1%
100% 5-10% 1-2%
10-15%
8-10%
Potential opportunity to reduce

50-60%
embodied carbon

20-45%
50%

25-30%

5-10%

0%
Planning Design Procurement & Construction Operational
Supply Chain Refurbishment

Adapting the Building design Bringing carbon to Use of green steel Refurbishment
right strategies with a focus on cost, quality, and and cement of green
embodied along time triangle material/
Setting up with a reduction Use of low embodied equipment/
targets by in operational Pre-qualification of carbon emission fit-out
baselining and emission vendors based on materials such as
benchmarking low embodied ashcrete, green tiles Use of
embodied Targeting carbon products renewable
emissions sustainable and supply chain Promote use of less power against
alternatives with with green transit concrete intensive traditional
low embodied building such as grid power
carbon emission Use alternate mode timber based
of transport construction
Element based
design Promoting use of
specifications electric machines
over fuel based
Optimising
design
[The list is not exhaustive]

Reduction potential in each phase Reduction potential by spending minimal additional capex

62
Rocky Mountain Institute. (2021). Reducing embodied carbon in buildings Low-Cost, High-Value Opportunities
63
Based on KPMG India analysis

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Tackling embodied carbon within Australia’s construction and infrastructure sector 42

ACCELERATING THIS CHANGE

A suite of additional measures will be the key to further accelerating the embodied carbon reduction, including but not limited to:

FIGURE 14. MEASURES TO FURTHER ACCELERATE THE EMBODIED CARBON REDUCTION 64

LEADERSHIP COMMITMENT INCENTIVISING CONTRACTORS/

INDUSTRY COLLABORATION EXPLORING TRANSPORT ALTERNATIVES

GREEN CONSTRUCTION INTEGRATING WITH GLOBAL INITIATIVES

64
Based on KPMG India analysis

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Tackling embodied carbon within Australia’s construction and infrastructure sector 43

How KPMG can help

KPMG works closely with leading construction and government clients
across the globe – and the clients they service – to develop and implement
decarbonisation strategies and goals.

With a global network of specialists in climate change, decarbonisation and net zero transition, as well as
expertise in technology, policy and industry sectors, we are uniquely positioned to bring together the experience
and expertise needed to embed sustainability into an organisation’s core business strategy and delivery on its
transformation goals at speed.
KPMG in Australia supports clients with:

INFRASTRUCTURE LIFE CYCLE, GREEN STAR & ISC

Our teams have the ability to prepare upfront carbon calculations for life cycle stages associated with the
product stage (raw material supply, transport and manufacturing) and construction process stage (transport and
construction/installation process). We can provide comparisons to assist clients in choosing different material
types. We contribute to Green Star and ISC documentation in projects.

CARBON IN BUSINESS CASE

KPMG has extensive experience in supporting clients make informed and evidence-based decisions on policy
and infrastructure investments. This includes preparing business cases, and assessing options to identify the
investments alternatives offering the optimised economic, social, environmental and cultural outcomes.
KPMG has advanced tools and techniques to quantify and monetise the embodied carbon in infrastructure
across all stages of the asset life cycle that we continually update and refine in line with updated guidance from
the federal and state governments. This will support decision-makers to understand the full extent of the costs
and benefits of the investment options and make an informed decision that aligns with financial, economic,
environmental and social objectives.

KPMG ORIGINS – EMBODIED CARBON CALCULATION FOR CONSTRUCTION

KPMG Origins Asset Impact is a market-led digital product that enables measurement, benchmarking and
reporting of upfront embodied carbon.
Asset Impact was designed with the user in mind to remove the complexity associated with calculating
embodied carbon in the built environment. The intent was to make the digital tool easy to use, allowing
developers and construction professionals to easily upload data and generate relevant reports. The embodied
carbon calculations performed by Asset Impact were developed in line with the GBCA’s Green Star requirements
and with the evolving NABERS framework (soon-to-become the Australian emissions measurement standard).
KPMG Origins Asset Impact removes the complexity for construction professionals in calculating embodied
carbon for their projects and is aligned with existing standards for calculating embodied carbon in construction.

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Tackling embodied carbon within Australia’s construction and infrastructure sector 44

Acknowledgements
We are grateful to KPMG India and our Australian team for their time and effort in
developing this report.

Contributors
Luke Harvey Palmer Kate Gardiner Alexandra Vandeness Sarah Afzaly
Head of Sales Director Associate Director IAP ESG Manager
KPMG Australia KPMG Australia KPMG Australia KPMG Australia
Rhonda Lenardon Matt Holmes Maddy English Sally Boden
Director Associate Director Manager Consultant
KPMG Australia KPMG Australia KPMG Australia KPMG Australia
Max Soyref Abdul Obeid Uli Demeneghi Lachie Randello
Director Associate Director Manager Consultant
KPMG Australia KPMG Australia KPMG Australia KPMG Australia
Callum Henderson
Consultant
KPMG Australia

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KPMG Australia contacts

Stan Stavros Nicola Woodward Michael McCloskey

Partner – National Partner – Engineering Partner – Project &
Deal Advisory and & Asset Management Program Delivery
Infrastructure Lead E: [email protected] E: [email protected]
E: [email protected]

Laszlo Peter Nigel Virgo Sabine Schleicher

Partner – Partner – National Partner – Commercial
KPMG Origins Property, Construction Advisory & Transactions
E: [email protected] & Logistics Lead E: [email protected]
E: [email protected]

Praveen Thakur Duncan Stevens

Partner – Planning & Partner – Climate Change
Infrastructure Economics & Sustainability
E: [email protected] E: [email protected]

KPMG.com.au

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©2023 KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English
company limited by guarantee. All rights reserved.
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October 2023. EMP1136812182

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