Aportes para la inclusión de la dimensión medioambiental en los sistemas de información

Abstract

The purpose of the work is to determine the carbon footprint -CF- in a higher education institution of public management in Argentina by analyzing the information requirements for its calculation in order to establish its limitations and make contributions to the design of institutional policies. Although the universities report their work in environmental matters, develop responsible behavior programs and adhere to international networks and standards to promote commitment to society and the environment, the quantification of polluting emissions that allow establishing plans for their reduction is absent.A descriptive, quantitative investigation was undertaken to determine the CF in the Facultad de Ciencias Economicas y Sociales of the Universidad Nacional de Mar del Plata in 2018 from two proposals: the Comparative Accounting Accounts Method or MC3 (Domenech, 2004) and a specific methodology for universities (Alvarez and Heras, 2008). To calculate each type of issue, financial statements, invoices, notes and reports from the Purchasing, Supply and Registration systems were accessed.The results show a higher proportion of direct emissions from natural gas combustion compared to a lower contribution of indirect emissions due to mobility of the academic community with a total of 150.76 kgCO2eq. per capita for the year of study.The analysis reveals the difficulties for calculating the CF centered on the lack of institutionalization of this metric. The adoption of a proactive approach in the development of improvement plans that allow the reduction and / or compensation of emissions will imply not only the adoption of new, more efficient technologies that replace the existing ones with higher energy consumption, but also the provision of systems that provide information on both the technological endowment and its degree of obsolescence and on the environmental impact of its employment.