The theme is "Build and rebuild" and their is rating for implementation of the theme. We are working on a project that needs player to build something emotionally and not physically....will that affect our rating for "Implementation of theme" 

That is totally ok and creative, and ofcourse is allowed! go for it

It's totally allowed and we encourage out-of-the-box thinking. Just make sure it's clear to the player (and to us) what the "building" aspect is. Perhaps a description on the game's page will suffice.