EL SISTEMA CONTABLE COMO FUENTE COMPLEMENTARIA DE INFORMACIÓN DEL ANÁLISIS DE CICLO DE VIDA EN INSTITUTOS DE EDUCACIÓN SUPERIOR

Abstract

Having an environmental management system (EMS) certified in ISO 14001 or verified in EMAS in a Higher Education Institution does not ensure the availability of the data needed to carry an Organizational Life Cycle Assessment (O-LCA) according to ISO 14072. The integration of the accounting system as an information source might provide the necessary missing data. This research studies the use of the information available in the accounting system as a complementary source of information to assess O-LCA of EPSA, an environmental unit of Universitat Politècnica de Valencia (UPV). The accounting system manage valuable information that can cover some of the information gaps that UPV EMS has. Nevertheless, structural changes are needed in order to be able to carry an O-LCA based on the data offered by EMS and the current accounting system. The strength and weaknesses of using the current accounting system as a complementary source to cover the lack of quality data of UPV EMS are highlighted. Measures are proposed with the aim of improving the register and management of environmental data.