Ikimenyetso cy’ibipimo bya karuboni ni ikimenyetso gipima ingaruka z’ibikorwa bya muntu ku bidukikije. Igitekerezo cy’ “ibipimo bya karuboni” gikomoka ku “bipimo by’ibidukikije”, ahanini bigaragazwa nk’ibipimo bya CO2 (CO2eq), bigereranya ibyuka byose bihumanya ikirere biva mu bikorwa byo gukora no gukoresha abantu.
Uburyo bwo gusuzuma imiterere y’ikirere cya karuboni ni ugukoresha uburyo bwo gusuzuma imiterere y’ikirere (LCA) mu gusuzuma imyuka ihumanya ikirere iva mu buryo butaziguye cyangwa butaziguye iva mu bushakashatsi mu gihe cy’ubuzima bwayo. Kuri iyo ngingo, ingorane n’urwego rwo kubara imiterere y’imiterere y’ikirere cya karuboni ni byinshi kuruta imyuka ihumanya ikirere, kandi ibisubizo by’ibaruramari birimo amakuru yerekeye imyuka ihumanya ikirere.
Bitewe n’ubukana bw’imihindagurikire y’ikirere ku isi n’ibibazo by’ibidukikije, kubara imiterere y’ibintu bihumanya ikirere byabaye ingenzi cyane. Ntabwo bidufasha gusa gusobanukirwa neza ingaruka z’ibikorwa bya muntu ku bidukikije, ahubwo binatanga ishingiro rya siyansi mu gushyiraho ingamba zo kugabanya imyuka ihumanya ikirere no guteza imbere impinduka mu bidukikije no mu guhindura ibidukikije hakoreshejwe karubone nke.
Ubuzima bwose bw'imigano, kuva ku gukura no gutera imbere, gusarura, gutunganya no gukora, gukoresha ibicuruzwa kugeza ku kujugunya, ni inzira yuzuye y'uruziga rwa karuboni, harimo no gusiga karuboni mu ishyamba rya migano, gukora no gukoresha ibicuruzwa bya migano, ndetse no kugabanya karuboni nyuma yo kuyijugunya.
Iyi raporo y'ubushakashatsi igerageza kugaragaza akamaro ko gutera amashyamba y'imigano ku bidukikije no guteza imbere inganda mu guhangana n'imihindagurikire y'ikirere binyuze mu gusesengura ubumenyi ku bijyanye n'ibipimo bya karuboni n'ibirango bya karuboni, ndetse no gushyiraho ubushakashatsi ku bipimo bya karuboni ku bikomoka ku migano.
1. Kubara imiterere y'ibinyabiziga bya karuboni
① Igitekerezo: Dukurikije ibisobanuro by'Amasezerano y'Umuryango w'Abibumbye ku Mihindagurikire y'Ikirere, ikimenyetso cya karuboni bivuze ingano yose ya dioxyde de carbone n'indi myuka ihumanya ikirere irekurwa mu bikorwa bya muntu cyangwa isohoka mu buryo bwuzuye mu gihe cyose cy'ubuzima bw'umusaruro/serivisi.
Ikimenyetso cya karuboni "ni ikimenyetso cy'" imiterere ya karuboni mu bicuruzwa", kikaba ari ikimenyetso cy'ikoranabuhanga kigaragaza ubuzima bwose bw'imyuka ihumanya ikirere y'ibicuruzwa iva mu bikoresho fatizo kugera ku myanda ikoreshwa mu kongera gutunganya, giha abakoresha amakuru yerekeye imyuka ihumanya ikirere y'ibicuruzwa mu buryo bw'ikimenyetso.
Isuzumabumenyi ry’ubuzima (LCA) ni uburyo bushya bwo gusuzuma ingaruka ku bidukikije bwatejwe imbere mu bihugu by’Iburengerazuba mu myaka yashize kandi buracyari mu cyiciro cy’ubushakashatsi n’iterambere rihoraho. Igipimo ngenderwaho cyo gusuzuma imiterere y’ibicuruzwa bya karuboni ni uburyo bwa LCA, bufatwa nk’amahitamo meza yo kunoza icyizere n’uburyo bworoshye bwo kubara imiterere y’ibicuruzwa bya karuboni.
LCA ibanza kumenya no gupima ikoreshwa ry'ingufu n'ibikoresho, ndetse n'ibirekurwa ku bidukikije mu cyiciro cyose cy'ubuzima, hanyuma igasuzuma ingaruka z'ibi birekurwa no kurekurwa ku bidukikije, hanyuma igasuzuma amahirwe yo kugabanya izi ngaruka. Amahame ngenderwaho ya ISO 14040, yasohotse mu 2006, agabanya "intambwe zo gusuzuma imikorere y'ubuzima" mu byiciro bine: kumenya intego n'aho bigarukira, gusesengura ububiko, gusuzuma ingaruka, no gusobanura.
② Amahame n'uburyo:
Hari uburyo butandukanye bwo kubara imiterere ya karuboni muri iki gihe.
Mu Bushinwa, uburyo bwo kubara bushobora kugabanywamo ibyiciro bitatu hashingiwe ku mipaka ya sisitemu n'amahame y'icyitegererezo: Isuzuma ry'ubuzima bushingiye ku mikorere (PLCA), Isuzuma ry'ubuzima bw'umusaruro winjiye (I-OLCA), n'Isuzuma ry'ubuzima bw'umusaruro w'imvange (HLCA). Muri iki gihe, nta mahame ngenderwaho y'igihugu ahuriweho yo kubara ikirere cya karuboni mu Bushinwa.
Ku rwego mpuzamahanga, hari amahame atatu y’ingenzi mpuzamahanga ku rwego rw’ibicuruzwa: “Ibisobanuro bya PAS 2050:2011 ku isuzuma ry’ibyuka bihumanya ikirere mu gihe cy’ubuzima bw’ibicuruzwa n’imirimo” (BSI., 2011), “Protocole ya GHGP” (WRI, WBCSD, 2011), na “ISO 14067:2018 Gaze zo mu kirere – Ibyerekezo bya karuboni – Ibisabwa n’amabwiriza y’ingano” (ISO, 2018).
Dukurikije inyigisho y’ubuzima, PAS2050 na ISO14067 ni ibipimo ngenderwaho byashyizweho mu gusuzuma imiterere y’ibicuruzwa hakoreshejwe uburyo bwo kubara buboneka ku mugaragaro, byombi birimo uburyo bubiri bwo gusuzuma: Ubucuruzi ku Mukiriya (B2C) n’Ubucuruzi ku Bucuruzi (B2B).
Ibikubiye mu isuzuma rya B2C birimo ibikoresho fatizo, umusaruro n'itunganywa, ikwirakwizwa n'igurishwa, ikoreshwa n'abaguzi, ijugunywa rya nyuma cyangwa kongera gukoreshwa, ni ukuvuga "kuva mu ivuko kugeza mu rupfu". Ibikubiye mu isuzuma rya B2B birimo ibikoresho fatizo, umusaruro n'itunganywa, n'ubwikorezi bugana abacuruzi bo hasi, ni ukuvuga "kuva mu ivuko kugeza mu irembo".
Uburyo bwo kwemeza imiterere ya karuboni mu bicuruzwa bya PAS2050 bugizwe n'ibice bitatu: icyiciro cyo gutangiza, icyiciro cyo kubara imiterere ya karuboni mu bicuruzwa, n'intambwe zikurikiraho. Uburyo bwo kubara imiterere ya karuboni mu bicuruzwa bya ISO14067 bugizwe n'intambwe eshanu: gusobanura umusaruro w'ingenzi, kugena imbibi za sisitemu y'ibaruramari, kugena imbibi z'igihe cy'ibaruramari, gusesengura inkomoko y'ibyuka bihumanya ikirere biri mu imbibi za sisitemu, no kubara imiterere ya karuboni mu bicuruzwa.
③ Igisobanuro
Mu kubara imiterere y’ibyuka bihumanya ikirere, dushobora kumenya uturere n’ibyuka bihumanya ikirere byinshi, no gufata ingamba zijyanye nabyo kugira ngo tugabanye ibyuka bihumanya ikirere. Kubara imiterere y’ibyuka bihumanya ikirere bishobora kandi kutuyobora mu mibereho ikoresha ibyuka bihumanya ikirere bike n’uburyo bikoreshwa.
Gushyira ibirango bya karuboni mu bicuruzwa ni uburyo bw'ingenzi bwo kugaragaza ibyuka bihumanya ikirere mu bidukikije cyangwa ubuzima bw'ibicuruzwa, ndetse n'idirishya ku bashoramari, inzego za leta zishinzwe kugenzura ikoreshwa ry'ibicuruzwa, ndetse n'abaturage kugira ngo basobanukirwe ibyuka bihumanya ikirere bihumanya ikirere bituruka ku bigo bitunganya. Gushyira ibirango bya karuboni mu bicuruzwa, nk'uburyo bw'ingenzi bwo gutangaza amakuru ajyanye na karuboni, byemejwe cyane n'ibihugu byinshi.
Gushyira ibirango bya karuboni mu bicuruzwa by’ubuhinzi ni uburyo bwihariye bwo gushyira ibirango bya karuboni mu bicuruzwa by’ubuhinzi. Ugereranyije n’ubundi bwoko bw’ibicuruzwa, gushyira ibirango bya karuboni mu bicuruzwa by’ubuhinzi ni ingenzi cyane. Ubwa mbere, ubuhinzi ni isoko y’ingenzi y’ibyuka bihumanya ikirere kandi ni isoko nini y’ibyuka bihumanya ikirere bitari karuboni. Icya kabiri, ugereranije n’urwego rw’inganda, gutangaza amakuru yerekeye ibirango bya karuboni mu bikorwa by’ubuhinzi ntibirarangira, ibyo bikaba bigabanya uburyo bwinshi bwo kubikoresha. Icya gatatu, abaguzi bagorwa no kubona amakuru afatika ku bijyanye n’igabanuka rya karuboni mu bicuruzwa ku ruhande rw’umuguzi. Mu myaka ya vuba aha, ubushakashatsi butandukanye bwagaragaje ko amatsinda runaka y’abaguzi yiteguye kwishyura ibicuruzwa bifite karuboni nke, kandi gushyira ibirango bya karuboni bishobora kwishyura neza ubusumbane bw’amakuru hagati y’abakora n’abaguzi, bigafasha kunoza imikorere y’isoko.
2, uruhererekane rw'inganda za Bamboo
① Imiterere y'ibanze y'uruhererekane rw'inganda z'imigano
Uruhererekane rw'inganda zitunganya imigano mu Bushinwa rugabanyijemo ibice bibiri: hejuru, hagati, no hepfo. Hejuru ni ibikoresho fatizo n'ibikomoka ku bice bitandukanye by'imigano, harimo amababi y'imigano, indabyo z'imigano, amashami y'imigano, imigozi y'imigano, n'ibindi. Hagati harimo ubwoko bwinshi bw'ibinyabutabire nko mu bikoresho by'ubwubatsi by'imigano, ibikomoka ku migano, amashami y'imigano n'ibiribwa, gukora impapuro z'imigano, n'ibindi; Ikoreshwa ry'ibikomoka ku migano ririmo gukora impapuro, gukora ibikoresho byo mu nzu, ibikoresho by'ubuvuzi, n'ubukerarugendo bushingiye ku muco w'imigano, n'ibindi.
Umutungo w'imigano ni wo shingiro ry'iterambere ry'inganda z'imigano. Dukurikije uko ikoreshwa, imigano ishobora kugabanywamo imigano y'ibiti, imigano y'imigano, imigano y'imirongo, n'imigano yo gushariza ubusitani. Ukurikije imiterere y'umutungo w'amashyamba y'imigano, igipimo cy'ishyamba ry'imigano ni 36%, hagakurikiraho imigano y'imigano n'ishyamba ry'imigano rikoreshwa mu buryo bubiri, ishyamba ry'imigano rigamije imibereho myiza y'abaturage, n'ishyamba ry'imigano, bingana na 24%, 19%, na 14% uko bikurikirana. Imirongo y'imigano n'ishyamba ry'imigano ryiza bifite igipimo gito. Ubushinwa bufite umutungo w'imigano mwinshi, hamwe n'amoko 837 n'umusaruro wa toni miliyoni 150 z'imigano buri mwaka.
Imigano ni ubwoko bw'ingenzi cyane bw'imigano budasanzwe mu Bushinwa. Kuri ubu, imigano ni yo mashini nyamukuru ikoreshwa mu gutunganya ibikoresho by'ubuhanga mu migano, isoko ry'imigano mishya, n'ibicuruzwa bitunganya imigano mu Bushinwa. Mu gihe kizaza, imigano izaba ikiri inkingi y'ubuhinzi bw'umutungo w'imigano mu Bushinwa. Kuri ubu, ubwoko icumi bw'ibicuruzwa by'ingenzi bitunganya no gukoresha imigano mu Bushinwa birimo imbaho z'ubukorano, hasi mu migano, imbaho z'imigano, gukora impapuro n'ibicuruzwa bya migano, ibikoresho byo mu nzu, ibikoresho bya buri munsi bya migano n'ubukorikori, vinegere y'imigano n'ibinyobwa, ibikomoka ku migano n'ibindi bikomoka ku migano, ibicuruzwa by'ubukungu biri munsi y'amashyamba ya migano, n'ubukerarugendo n'ubuvuzi bya migano. Muri byo, imbaho z'ubukorano n'ibikoresho by'ubuhanga bya migano ni inkingi z'inganda z'imigano mu Bushinwa.
Uburyo bwo guteza imbere urunigi rw'inganda z'imigano hakurikijwe intego ya karuboni ebyiri
Intego ya "karuboni ebyiri" bivuze ko Ubushinwa buharanira kugera ku rwego rwo hejuru rwa karuboni mbere ya 2030 no kutagira karuboni ihumanya mbere ya 2060. Kuri ubu, Ubushinwa bwongereye ibisabwa ku ibyuka bihumanya ikirere mu nganda nyinshi kandi bunashakisha cyane inganda zirinda ibidukikije, zikoresha karuboni nke, kandi zikora neza mu bukungu. Uretse inyungu zabwo ku bidukikije, inganda z'imigano nazo zigomba gusuzuma ubushobozi bwazo nk'ikigega cya karuboni no kwinjira ku isoko ry'ubucuruzi bwa karuboni.
(1) Ishyamba ry'imigano rifite ubwoko bwinshi bw'umutungo kamere ukomoka ku karuboni:
Dukurikije amakuru ariho ubu mu Bushinwa, ubuso bw'amashyamba y'imigano bwiyongereye cyane mu myaka 50 ishize. Kuva kuri hegitari miliyoni 2.4539 mu myaka ya 1950 na 1960 kugeza kuri hegitari miliyoni 4.8426 mu ntangiriro z'ikinyejana cya 21 (usibye amakuru yavuye muri Tayiwani), kwiyongera k'umwaka ku mwaka kwa 97.34%. Kandi igipimo cy'amashyamba y'imigano mu gace k'igihugu k'amashyamba cyariyongereye kuva kuri 2.87% kugera kuri 2.96%. Umutungo w'amashyamba y'imigano wabaye igice cy'ingenzi cy'umutungo w'amashyamba mu Bushinwa. Dukurikije ikinyamakuru cya 6 cy'igihugu cy'umutungo w'amashyamba, muri hegitari miliyoni 4.8426 z'amashyamba y'imigano mu Bushinwa, hari hegitari miliyoni 3.372 z'imigano, hamwe n'ibimera hafi miliyari 7.5, bingana na 70% by'ubuso bw'amashyamba y'imigano mu gihugu.
(2) Ibyiza by'ibinyabuzima byo mu ishyamba ry'imigano:
① Igiti cy'imigano kigira igihe gito cyo gukura, gikura cyane, kandi gifite imiterere yo kongera gukura no gusarura buri mwaka. Gifite agaciro gakomeye ko gukoreshwa kandi ntigifite ibibazo nko gushwanyagurika k'ubutaka nyuma yo gutema burundu no kwangirika k'ubutaka nyuma yo guterwa buri gihe. Gifite ubushobozi bwinshi bwo gufata karuboni. Amakuru agaragaza ko ingano ya karuboni idahinduka mu giti cy'umugano buri mwaka ari 5.097t/hm2 (hatarimo umusaruro w'imyanda ku mwaka), ni ukuvuga inshuro 1.46 z'ibiti by'imigano bikura vuba by'Abashinwa.
② Amashyamba y'imigano afite imiterere yoroshye yo gukura, imiterere itandukanye yo gukura, ikwirakwira ry'ibimera mu bice bitandukanye, n'ihindagurika ry'ahantu hahoraho. Afite ubuso bunini bw'ubutaka n'ubwoko bwinshi, ahanini aboneka mu ntara n'imijyi 17, yiganjemo Fujian, Jiangxi, Hunan, na Zhejiang. Ashobora kuba ajyanye n'iterambere ryihuse kandi rinini mu turere dutandukanye, agakora imiterere igoye kandi ifunganye ya karuboni hamwe n'imiyoboro ihindagurika y'amazi ya karuboni.
(3) Imiterere y'ubucuruzi bwo gukata karuboni mu mashyamba ya migano imaze igihe:
① Inganda zikora imigano zisubiramo ibintu ziruzura neza
Inganda z’imigano zikorera mu nganda zibanza, iza kabiri n’iza gatatu, aho umusaruro wazo wiyongereye kuva kuri miliyari 82 z’amayuan mu 2010 ukagera kuri miliyari 415.3 z’amayuan mu 2022, hamwe n’impuzandengo y’izamuka ry’ubukungu ku mwaka rirenga 30%. Biteganijwe ko mu 2035, umusaruro w’inganda z’imigano uzarenga tiriyari 1 z’amayuan. Kuri ubu, hakozwe udushya mu nganda z’imigano mu Karere ka Anji, mu Ntara ya Zhejiang, mu Bushinwa, hibandwa ku buryo busesuye bwo guhuza imiyoboro ibiri y’ubuhinzi kuva ku bidukikije no ku bukungu kugeza ku guhuza impande zombi.
② Inkunga ya politiki ijyanye nayo
Nyuma yo gutanga igitekerezo ku ntego ya karuboni ebyiri, Ubushinwa bwatanze politiki n'ibitekerezo byinshi kugira ngo biyobore inganda zose mu gucunga karuboni idafite karuboni. Ku ya 11 Ugushyingo 2021, amashami icumi arimo Ubuyobozi bw'Amashyamba n'Ubwatsi bwa Leta, Komisiyo y'Igihugu Ishinzwe Iterambere n'Ivugurura, na Minisiteri y'Ubumenyi n'Ikoranabuhanga basohoye "Ibitekerezo by'Amashami Cumi ku Kwihutisha Iterambere Rishya ry'Inganda z'Ibishishwa". Ku ya 2 Ugushyingo 2023, Komisiyo y'Igihugu Ishinzwe Iterambere n'Ivugurura n'andi mashami bashyize ahagaragara ku bufatanye "Gahunda y'Imyaka Itatu yo Kwihutisha Iterambere ryo 'Gusimbuza Plastiki Imishishwa'". Byongeye kandi, ibitekerezo ku guteza imbere iterambere ry'inganda z'ibishishwa byatanzwe mu zindi ntara nka Fujian, Zhejiang, Jiangxi, n'izindi. Mu rwego rwo guhuza no gukorana kw'imikandara itandukanye y'inganda, hashyizweho uburyo bushya bw'ubucuruzi bw'ibirango bya karuboni n'ibipimo bya karuboni.
3, Ni gute wabara ingano ya karuboni y'urunigi rw'inganda z'imigano?
① Iterambere ry'ubushakashatsi ku bicuruzwa bya karuboni bikomoka ku bimera
Kugeza ubu, hari ubushakashatsi buke cyane ku bijyanye n’ingaruka za karuboni ku bikomoka ku bimera bya migano haba mu gihugu no mu mahanga. Dukurikije ubushakashatsi buriho, ubushobozi bwa nyuma bwo kohereza no kubika karuboni mu bimera bya migano buratandukanye bitewe n’uburyo butandukanye bwo kuyikoresha nko kuyikuramo, kuyihuza no kuyisubizamo, bigatuma habaho ingaruka zitandukanye ku ngaruka za nyuma za karuboni ku bimera bya migano.
② Uburyo bwo gukora uruzunguruko rwa karuboni mu bicuruzwa bya migano mu gihe cyose cy'ubuzima bwabyo
Uruhererekane rw'ubuzima bwose bw'ibikomoka ku biti, kuva ku gukura no gutera imbere kw'ibiti (fotosintesi), guhinga no gucunga, gusarura, kubika ibikoresho fatizo, gutunganya no gukoresha ibicuruzwa, kugeza ku kubora kw'imyanda (kubora), rurarangiye. Uruhererekane rwa karuboni rw'ibikomoka ku biti mu gihe cyose cy'ubuzima bwabyo rugizwe n'ibice bitanu by'ingenzi: guhinga ibiti (gutera, gucunga, no gukoresha), gukora ibikoresho fatizo (gukusanya, gutwara, no kubika ibiti by'ibiti cyangwa ibiti by'ibiti), gutunganya no gukoresha ibicuruzwa (inzira zitandukanye mu gihe cyo gutunganya), kugurisha, gukoresha, no gutata (kubora), harimo gushyira karuboni, gukusanya, kubika, gucukura, no gusohora karuboni mu buryo butaziguye cyangwa butaziguye muri buri cyiciro (reba Ishusho ya 3).
Uburyo bwo guhinga amashyamba y’imigano bushobora gufatwa nk’aho ari isano iri hagati y’ “ubwiyongere n’ubwikorezi bwa karuboni”, burimo imyuka ihumanya ikirere cyangwa ihumanya ikirere ituruka ku gutera, gucunga no gukora ibikorwa.
Umusaruro w'ibikoresho fatizo ni isano ihuza ibigo by'amashyamba n'ibigo bitunganya umusaruro w'ibishishwa mu bi ...
Gutunganya no gukoresha ibicuruzwa ni inzira yo gukusanya karuboni, ikubiyemo gushyira karuboni mu bicuruzwa mu gihe kirekire, ndetse n'ibyuka bya karuboni bitaziguye cyangwa bitaziguye biva mu bikorwa bitandukanye nko gutunganya ibikoresho, gutunganya ibicuruzwa, no gukoresha ibikoresho biva mu bicuruzwa.
Nyuma y’uko ibicuruzwa bigeze mu cyiciro cyo gukoreshwa n’abaguzi, karuboni iba yuzuye mu bicuruzwa bya migano nk’ibikoresho byo mu nzu, inyubako, ibikoresho bya buri munsi, ibikoresho by’impapuro, nibindi. Uko ubuzima bwabyo bugenda bwiyongera, igikorwa cyo gufata karuboni kizakomeza kugeza igihe kizajugunywa, kikabora kikarekura karuboni, hanyuma kigasubira mu kirere.
Dukurikije ubushakashatsi bwakozwe na Zhou Pengfei n'abandi (2014), imbaho zo gutema imigano munsi y'uburyo bwo gusohora imigano zafashwe nk'intego y'ubushakashatsi, kandi "Ibisobanuro by'isuzuma ry'imyuka ihumanya ikirere y'ibicuruzwa na serivisi mu buzima" (PAS 2050: 2008) byemejwe nk'igipimo ngenderwaho cy'isuzuma. Hitamo uburyo bwo gusuzuma B2B kugira ngo usuzume neza imyuka ihumanya ikirere ya karuboni n'ububiko bwa karuboni mu bikorwa byose byo gukora, harimo gutwara ibikoresho fatizo, gutunganya ibicuruzwa, gupakira, no kubika ibintu (reba Ishusho ya 4). PAS2050 ivuga ko gupima ibice bya karuboni bigomba gutangirira ku gutwara ibikoresho fatizo, kandi amakuru y'ibanze y'imyuka ihumanya ikirere ya karuboni n'iyoherezwa rya karuboni mu bikoresho fatizo, umusaruro kugeza ku ikwirakwizwa (B2B) ry'imbaho zo gutema imigano zigendanwa zigomba gupimwa neza kugira ngo hamenyekane ingano y'ibipimo bya karuboni.
Uburyo bwo gupima imiterere ya karuboni y'ibikomoka ku biti by'imigano mu gihe cyose cy'ubuzima bwabyo
Gukusanya no gupima amakuru y'ibanze kuri buri cyiciro cy'ubuzima bw'ibikomoka ku biti ni ryo shingiro ry'isesengura ry'ubuzima. Amakuru y'ibanze arimo ubutaka, ikoreshwa ry'amazi, ikoreshwa ry'ingufu zitandukanye (amakara, lisansi, amashanyarazi, nibindi), ikoreshwa ry'ibikoresho fatizo bitandukanye, hamwe n'amakuru aturuka ku bikoresho n'ingufu. Gupima ikirere cy'ibikomoka ku biti mu buzima bwabyo binyuze mu gukusanya no gupima amakuru.
(1) Icyiciro cyo guhinga ishyamba ry'imigano
Gufata no kwirundanya karuboni: kumera, gukura no gutera imbere, umubare w'imishibu mishya y'imigano;
Kubika karuboni: imiterere y'ishyamba ry'imigano, urwego rw'imigano ihagaze, imiterere y'imyaka, ubwinshi bw'ibimera by'ingingo zitandukanye; ubwinshi bw'imyanda; Kubika karuboni y'ubutaka;
Ibyuka bihumanya ikirere: kubika karuboni, igihe cyo kubora, no kurekura imyanda; Guhumeka mu butaka ibyuka bihumanya ikirere; Ibyuka bihumanya ikirere biva mu gukoresha ingufu zo hanze no gukoresha ibikoresho nk'abakozi, ingufu, amazi n'ifumbire yo gutera, gucunga, no gukora imirimo y'ubucuruzi.
(2) Icyiciro cyo gukora ibikoresho fatizo
Gukwirakwiza karuboni: ingano y'ibihingwa cyangwa ingano y'ibimera by'imigano hamwe n'ibimera byabyo;
Kugaruka kwa karuboni: ibisigazwa bivuye ku biti cyangwa ku migano, ibisigazwa by’ibanze byo gutunganya, hamwe n’ibimera byabyo;
Ibyuka bihumanya ikirere: Ingano y'ibyuka bihumanya ikirere biva mu ngufu n'ibikoresho byo hanze, nk'umurimo n'ingufu, mu gihe cyo gukusanya, gutunganya, gutwara, kubika no gukoresha ibiti by'imigano cyangwa imigano.
(3) Icyiciro cyo gutunganya no gukoresha ibicuruzwa
Gufata karuboni: ibikomoka ku bimera by'ibimera n'ibikomoka ku bimera;
Kugaruka cyangwa kugumana karuboni: gutunganya ibisigazwa n'ibinyabuzima byabyo;
Ibyuka bihumanya ikirere: Ibyuka bihumanya ikirere biva mu gukoresha ingufu zo hanze nk'abakozi, ingufu, ibikoresho bikoreshwa, n'ibikoresho bikoreshwa mu gutunganya ibikoresho, gutunganya ibicuruzwa, n'ibikomoka ku bicuruzwa.
(4) Icyiciro cyo kugurisha no gukoresha
Gufata karuboni: ibikomoka ku bimera by'ibimera n'ibikomoka ku bimera;
Ibyuka bihumanya ikirere: Ingano y'ibyuka bihumanya ikirere biva mu ngufu zikoreshwa hanze nko gutwara abantu n'ibintu n'abakozi bava mu bigo bijya ku isoko ry'ubucuruzi.
(5) Icyiciro cyo guta ibintu
Kurekura Karuboni: Kubika Imyanda ya Karuboni; Igihe cyo kubora n'ingano yo kurekura.
Bitandukanye n'izindi nganda z'amashyamba, amashyamba y'imigano yivugurura nyuma yo gutema no gukoresha abahanga mu bya siyansi, nta mpamvu yo kongera gutera amashyamba. Iterambere ry'amashyamba y'imigano riri mu buryo buhamye bwo gukura kandi rishobora guhora ryinjiza karubone idahinduka, rigakusanya kandi rigabika karubone, kandi rigakomeza kongera uburyo bwo gufata karubone. Igipimo cy'ibikoresho fatizo by'imigano bikoreshwa mu bicuruzwa by'imigano si kinini, kandi uburyo bwo gufata karubone mu gihe kirekire bushobora kugerwaho binyuze mu gukoresha ibikomoka ku migano.
Kugeza ubu, nta bushakashatsi buri gukorwa ku gupima uruziga rwa karuboni rw'ibikomoka ku biti mu buzima bwabyo bwose. Bitewe n'igihe kirekire cyo gusohora karuboni mu gihe cyo kugurisha, gukoresha no guta ibintu, ubwinshi bwa karuboni mu biti byabyo biragoye kubipima. Mu by'ukuri, isuzuma ry'ubwinshi bwa karuboni rikunze kwibanda ku nzego ebyiri: kimwe ni ukugereranya ububiko bwa karuboni n'ibyuka bihumanya mu musaruro kuva ku bikoresho fatizo kugeza ku bicuruzwa; icya kabiri ni ugusuzuma ubwinshi bw'ibikomoka ku biti kuva ku gutera kugeza ku musaruro.
Igihe cyo kohereza ubutumwa: 17 Nzeri 2024
