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Journal of Cleaner Production 178 (2018) 846e865

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Journal of Cleaner Production


journal homepage: www.elsevier.com/locate/jclepro

Key Performance Indicators to optimize the environmental


performance of Higher Education Institutions with environmental
management system e A case study of Universitat Politecnica de
ncia
Vale
Vanesa G. Lo-Iacono-Ferreira a, *, Salvador F. Capuz-Rizo b, Juan Ignacio Torregrosa-Lo
 pez a
a
Universitat Polit
ecnica de Val ndiz y Carbonell, s/n 03801, Alicante, Spain
encia, Pl. Ferra
b
Universitat Polit
ecnica de Val
encia, Camino de Vera, s/n E-46022, Valencia, Spain

a r t i c l e i n f o a b s t r a c t

Article history: Environmental performance is becoming increasingly important to organizational decision-making


Received 15 March 2017 boards. As with other organizations, Higher Education Institutions concerned with environmental per-
Received in revised form formance require tools to help develop appropriate policies and programs.
12 December 2017
Key Performance Indicators are typically a component of economic and financial decision-making.
Accepted 20 December 2017
Available online 28 December 2017
Defining Key Performance Indicators for relevant environmental aspects of an institution can be seen
as a step toward integrating environmental issues into overall management. In this paper, a methodology
is proposed to define environmental Key Performance Indicators for Higher Education Institutions with a
Keywords:
Higher education institution
robust Environmental Management System (International Organization for Standardization (ISO) certi-
Key performance indicator fied or Eco-Management and Audit Scheme (EMAS) verified), and this methodology is coupled with a
Environmental indicators validation system based on meta-performance evaluation indicators. The proposal is based on the
Environmental performance relative significance of various environmental aspects and the degree of operational control that an
Environmental management system organization has over each aspect. The methodology is developed to be easy to applied, minimum time
and resource consumption) and integrate in an existent Environmental Management System. It starts
with a standard procedure to define the organization allowing its application to any type of Higher
Education Institution. Additionally, a list of over 140 environmental indicators, described and classified, is
offered. An environmental unit, Escuela Polit cnica de
ecnica Superior de Alcoy (EPSA), of Universitat Polite
Valencia, EMAS verified, is used as a case study. From the study, seven Key Performance Indicators are
defined, and three of these are fully assessed. Energy consumption, waste management treatment, and
greenhouse gas emissions are the key elements of these three indicators. Institutions with robust
Environmental Management Systems have significant advantages in identifying relevant environmental
aspects and defining goals to begin defining Key Performance Indicators. However, Environmental
Management Systems do not themselves ensure that data are available, nor that they are of the quality
desired. In the case study, additional resources are required to generate Key Performance Indicators to
assess significant environmental aspects. Securing those additional resources would benefit both the
Environmental Management System and the organizational decision-makers.
© 2018 Elsevier Ltd. All rights reserved.

1. Introduction achieved by effectively managing those elements of an organiza-


tion's activities, products, and services that can significantly impact
Many organizations seek ways to understand, communicate, the environment (International Organization for Standardization,
and improve their environmental performance. These goals can be 2013). Higher education institutions (HEIs) are not an exception,
and the number of HEIs aware of their environmental impact has
increased in recent decades. As in any enterprise, an environmental
* Corresponding author. management system (EMS) can be launched at a HEI, and there are
E-mail addresses: valoia@upv.es (V.G. Lo-Iacono-Ferreira), scapuz@dpi.upv.es
several examples with varying degrees of involvement and
pez).
(S.F. Capuz-Rizo), jitorreg@iqn.upv.es (J.I. Torregrosa-Lo

https://doi.org/10.1016/j.jclepro.2017.12.184
0959-6526/© 2018 Elsevier Ltd. All rights reserved.
V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865 847

Abbreviations FTE Full-time equivalent


GHG Greenhouse Gases
AASHE Association for the Advancement of Sustainability in GRI Global Reporting Initiative
Higher Education HEIs Higher Education Institution
CC Complete Control ISO International Organization for Standardization
CO2e Carbon Dioxide equivalent KPIs Key Performance Indicators
CS Control State NS Insignificant
EA Environmental Aspects OLCA Organizational Life Cycle Assessment
EAS Environmental Aspects State PC Partial Control
EMAS Eco-Management and Audit Scheme PIs Performance Indicators
EMS Environmental Management System S Significant
EPIs Environmental Performance Indicators STARS Sustainability Tracking, Assessment & Rating System
EPSA Higher Polytechnic School of Alcoy (Escuela UC Uncontrolled
cnica Superior de Alcoy, in Spanish)
Polite UPV cnica de Vale
Universitat Polite ncia
EU Environmental Unit

commitment, including Gustavo De Lima et al. (2016), Hancock and EMSs, some initiatives have developed combined tools. One such
Nuttman (2014), and Lozano et al. (2014). Another emerging trend example is the combination of different management tasks,
is the communication and reporting of performance and strategy including life cycle assessment (LCA), multi-criteria analysis, and
related specifically to the environment, or to broader sustainability. performance indicators trying to solve the lack of detailed infor-
Note that the existence of such communication does not neces- mation (Hermann et al., 2007). Nevertheless, accurate environ-
sarily indicate optimal performance (Beloff et al., 2004). mental information should be available if there is a well-developed
When considering HEIs (as opposed to industrial or services EMS.
companies), it can be more challenging to identify activities, Performance Indicators (PIs) are goal-related indicators that
products, and services, but they are nonetheless part of an HEI's include the reference point needed for their evaluation (Barnetson
daily operations. Qualified students, expert teachers, and successful and Cutright, 2000). They indicate if targets are likely to be met and
researchers can be seen as HEI products along with patents inform the necessity for additional measures. According to ISO
resulting and startups generated. HEIs frequently provide services 14031 (International Organization for Standardization, 2013;
to companies and governments on issues where they have exper- Perotto et al., 2008), environmental PIs provide data and informa-
tise. All these actions are articulated through a large number of tion about the organization's environmental performance.
management, research, teaching, and development activities. Performance indicators must have certain characteristics and
Assessing the environmental performance of these activities is the consider certain properties to ensure usability, comparability, and
key for having a HEI as environmentally responsible as possible consistency (Bonaccorsi et al., 2007; Bauler, 2012; ISO, 2013). They
(Disterheft et al., 2012). should be:
Traditional environmental assessments of HEIs encompass three
activities e teaching, research, and technology transfer services e  Intelligible: Definitions and theoretical terms should be clear
likely since their individual impacts are difficult to allocate. The and well-defined.
simplest systems are limited to incorporate only the information  Useful: Procedures must be exhaustively defined to ensure
available, without major effort to obtain more information. The comparability, even if an indicator is intended for internal use
results can be useful to assess the evolution of those aspects only. Indicators must be easy to measure and easy to apply.
studied. Some HEIs with sufficient resources and a certain envi-  Standardized: A standardization or functional unit is required to
ronmental degree have a dedicated office with an EMS (certified or give meaning to the indicator. EMAS (European Commission,
verified) to manage and assess environmental impact. But limita- 2009), for example, proposes the ratio input/output; an easy
tions of these systems are widely known, including lack of detailed to use standardization for traditional companies with clear
information and replication issues e in essence, a lack of stan- outputs. HEIs required additional considerations regarding
dardization (Mazzi et al., 2012; Torregrosa-Lo pez et al., 2016). outputs or results given their unique nature.
To manage successfully (including with respect to environ-  Sensitive: The sensitivity to stress on the system must be
mental policies), managers need information about the perfor- perceptible and the response to stress predictable.
mance and tendencies of their organization (Azma, 2010; Bauler,  Coherent: All PIs must be coherent with the environmental
2012). There are many ways to get information, and their relative policy of the organization.
efficiency depends on the type of organization and the intended  Representative: The environmental performance of the organi-
use of the information. Aggregate indicators, for example, compile zation must be represented by the set of indicators defined.
data on a single index, but the aggregation of data on a single index
increases the risk of losing relevant information (Alam et al., 2016). Key Performance Indicators (KPIs) are indexes used to evaluate
Ecological Footprint is an example of a single index where the result the crucial factors related to a defined goal (e.g., zero waste man-
is skewed by the criteria applied in the assessment (Lambrechts agement system), and the success of the organization in achieving
and Van Liedekerke, 2014; Lo-Iacono-Ferreira et al., 2016a). Other this goal depends on these factors. Identifying the crucial factors
techniques are available to aggregate information, and multi- and following up with them is one way to know how an organi-
criteria analysis has proven useful in aggregation, although the zation is developing (Kerzner, 2011; Zaman, 2014).
decision processes of the evaluators can add uncertainty to the When KPIs are defined, beyond the aforementioned properties
assessment. To rectify some of the problems inherent in traditional and characteristics necessary for PIs, the SMART criteria must be
848 V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865

followed to ensure Specific, Measurable, Achievable, Relevant, and All previous methods mentioned are focused on economic in-
Timely indicators (Doran, 1981). The set of key indicators should dicators. There is no relevant literature related to the definition nor
provide coverage of the system, having a known response to nat- use of environmental KPIs e one of the motivations of this paper.
ural disturbances and changes over time. However, there are methodologies to define environmental in-
If these indicators are also environmental indicators, then the dicators, although not focused on critical issues and environmental
resulting environmental KPIs and their integration in the EMS will performance. Angelakoglous and Gaidajis (2015) discussed existing
provide relevant information about how the organization is man- methods to assess environmental sustainability of an industrial
aging factors crucial to environmental performance. system. Lunjian Yan et al. (2017) explored Spearmans’ correlation
A set of KPIs is a promising decision-making tool if the set coefficient method to identify health, safety, and environmental
represents the main characteristics of the system, but other tools or performance factors in the petroleum industry, while Heravi et al.
supplementary information may be needed to address additional (2017) used a multi-criteria group decision making method in the
goals (Hermann et al., 2007; Organization for Economic Coopera- same sector.
tion and Development, 2000). Additionally, if the defined KPIs are There are other widely-known techniques applicable to identify
useful to managers, then communicating the appropriate indicators relevant variables; two are highlighted:
may benefit the overall status of the HEI (Lukman et al., 2010).
In this paper, a methodological procedure for defining envi-  Exploratory factor analysis, an easy to use statistical method-
ronmental KPIs for HEIs is proposed. Universitat Polite cnica de ology to identify relevant variables on a large set of variables,
Valenica (UPV) was chosen as a case study, as its EMS verified in even environmentally-related. Exploratory factor analysis is
EMAS has proven to be a valuable source of environmental infor- commonly used in surveys for such fields as: sustainability
mation regarding HEIs behavior (Lo-Iacono-Ferreira et al., analysis of supply chains (Vachon and Klassen, 2006; Vachon
2016a,b,c). This study also summarizes the analysis performed to and Mao, 2008; Govindan et al., 2015), certification processes
define KPIs for one of the UPV environmental units (EUs) following (Gavronski et al., 2008), and sustainability factors of universities
the proposed methodology. An environmental unit is a delimited (Nejati and Nejati, 2013).
area with well-defined functions. UPV EMS divided the HEI into EUs  Structural equation modeling has been used in environmental
for better tracking and management, serving as a pilot for this performance assessment of small and medium-size manufac-
study. The EU chosen is the Higher Polytechnic School of Alcoy e turers (Hussey and Eagan, 2007).
Escuela Polite cnica Superior de Alcoy in Spanish e (EPSA). The
system boundary of this EU is defined further in this paper. These two approaches have significant limitations due to their
compatibility with the complexity and manner in which environ-
mental matters are usually managed in HEIs with robust EMSs. This
1.1. Literature review of methodologies to define KPIs does not preclude their application to HEIs, but they are not optimal
for identifying critical environmental aspects related to the per-
Management boards apply economically-related KPIs in their formance of those type of organizations where not only the
daily decision-making processes. There exist several methodolo- perception of stakeholders is relevant, but also where the omission
gies to define those KPIs related to critical factors influencing the of important variables may mislead managers in the decision-
goals of the organization (Kerzner, 2011). Parmenter (2015) pro- making process.
posed the Seven Foundation Stone methodology to define “wining
KPIs” that can be accomplished via three main steps:
1.2. Literature review of environmental indicators relevant to HEIs
1. Find the organization's operational critical success factors
2. Determine measures that will work in the organization There are several tools based on indicators to assess urban
3. Get the measures to drive performances. sustainability of cities which include environmental performance.
Campuses strongly resemble small cities or towns, so these in-
Traditionally, the selection of the most suitable performance dicators merit consideration (Alonso-Almeida et al., 2015; Wright
indicators is based on experience and knowledge about the orga- and Wilton, 2012). Braulio-Gonzalo et al. (2015) performed a
nization, and the selection undergoes a process of validation to detailed analysis of these tools, including: LEED ND (Leadership in
ensure that the indicators chosen are up to date and in accordance Energy and Environmental Design for Neighborhood Develop-
with the organization's goals. However, some proposed method- ment), BREEAM Communities (Building Research Establishment
ologies are designed to be more broadly applicable, focused on a Environmental Assessment Method), CASBEE UD (Comprehensive
specific sector or industry instead of a specific organization. Peral Assessment System for Built Environmental Efficiency), Eco city, Le
et al. (2017), for example, addressed the application of data min- Modele INDI-RU 2005 (indicator), the BRIDGE project (Bridging
ing techniques to identify relevant KPIs. This procedure is based on resources and agencies in large-scale emergency management) and
the business model and it is limited by it stability that depends, others.
among other factors, on the time that the model has been running. García-Sanchez et al. (2015) explored Environmental Perfor-
Nunes et al. (2016) presented an approach to measure socio- mance Indicators (EPIs) for countries in the process of a composite
economic systems sustainability performance. Lokuwaduge and index proposal based on the Driving Force-Pressure-State-
Heenestigala (2017) went beyond socio-economic systems by Exposure-Effect-Action (DPSEEA) methodology, a robust and
adding environmental and governance integration for the metals complete method focused on reducing the environmental impact
and mining sector. Rodrigues et al. (2016) reviewed literature, on human health. LCA and multi-criteria analysis are combined
developing a systematization and critical analysis of KPIs to mea- with EPIs in COMPLIMENT, a tool designed to assess the environ-
sure sustainability performance of eco-design implementation into mental impact of businesses (Hermann et al., 2007). During the
product development. Staniskis and Katiliute (2016) addressed the process, an exhaustive description of EPIs is made which highlights
education system with a complex evaluation of the sustainability of strengths and weaknesses as assessment instruments. Later,
engineering programs; critical issues were identified although no Hourneaux Jr. et al. (2014) studied the usefulness of EPIs for busi-
formal performance indicators were defined. nesses. Both studies provide knowledge that can be brought to HEIs
V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865 849

with some considerations already studied by Walton and Galea applicable to HEIs is presented in Annex A. Indicators have been
(2006). classified using the DPSIR framework (Driving forces, Pressure,
The literature on environmental indicators is broad and diverse. State, Impact, Response) used by organizations such as the Euro-
For example, Moldan et al. (2012) compared a wide number of in- pean Environmental Agency in their reporting activities (Smeets
dicators environmentally-related while Singh et al. (2012) over- and Weterings, 1999). DPSIR scheme is shown in Fig. 1, and the
viewed all sustainability assessment methodologies, including interactions between each type of indicator are shown.
several environmental composite indexes, such as ecological foot-
print. Furthermore, there exist several handbooks and databases  Driving forces indicators represent human influence and natural
about defining EPIs, such as EEA's Indicator Management System conditions that drive changes in the environment (such as
(European Environmental Agency, 2016), the Yale Center of Envi- population growth).
ronmental Law & Policy Practical Guide (Hsu et al., 2013), UNSD  Pressures indicators show the stress that human activities and
(2016), Environmental Indicators by Wild et al. (2015) and the Or- natural conditions place on the environment (e.g., CO2
ganization for Economic Cooperation and Development (OECD) emissions).
handbooks (Organization for Economic Cooperation and  State indicators represent the condition of the environment
Development, 2008, 2014, 2015) that go beyond generic EIs and (e.g., CO2 concentration).
focus on key environmental indicators (performance and non-  Impacts indicators show the effects of environmental changes,
performance indicators). either biological, economic or social (e.g., percentage of popu-
KPIs are commonly applied with economic or financial pur- lation exposed to noise).
poses, e.g. Azma (2010), Serdar (2010). Regarding standards, ISO  Responses indicators account for the actions or responses of
14031 includes a procedure for environmental performance society to the environmental situation (e.g., environmental
assessment through KPIs (ISO, 2013; Campos et al., 2015). Although expenditures).
HEIs substantially differ from corporations (in size, aim, and man-
agement structure, among others), the procedure and outcomes In addition to the DPSIR framework, the European Environment
also deserve consideration. Docekalov a and Kocmanov a (2016) Agency (2014) classifies environmental indicators by ABCDE ty-
identified KPIs related to the environment along with societal and pology where:
economic indicators for sustainability measurement of corpora-
tions by analyzing different sustainability reporting and managing  Type A are descriptive indicators;
tools from the Braulio-Gonzalo et al. (2015) analysis.  Type B gather those indicators that answers the question ‘Does
Fernandez et al. (2011) applied Bayesian networks to define the it matter?’, better known as PIs;
relevance of the indicators that better describe the academic per-  Type C are efficiency indicators;
formance of a HEI. Barnetson and Cutright (2000) analyzed funding  Type D are policy effectiveness indicators, and
related PIs applied in HEIs, including an extensive and rigorous  Type E are total welfare indicators, normally presented by
review of related literature, to develop a typology of assumptions overall measures like the Index of Sustainable and Economic
commonly embedded in these types of indicators that may contest Welfare.
objectivity.
The use of environmental indicators in HEIs is extended Note that Type A indicators can be easily converted into Type B
although they are not defined and/or managed as key indicators. by reference a target or reference condition. PIs are relevant when
Olszak (2012) studies the sustainability assessment of campuses an institution is accountable for changes in environmental pres-
where environmental indicators are included as part of the sus- sures or states.
tainability concept. Waheed et al. (2011) developed a sustainability Both classifications are included in the analysis of the environ-
indicators-based tool for HEIs using DPSEEA framework where the mental indicators applicable to HEIs, this information is used as a
environment is well represented. complementary support for the methodological proposal, and the
Finally, two reporting tools deserve to be highlighted: (a) the knowledge acquired from the implementation and management of
Global Reporting Initiative (GRI), a sustainability reporting guid- EMS at UPV has served as guidance.
ance for any type of organization (Global Reporting Initiative, 2013; As a result, in Section 3.1, a methodological proposal to define
Lo-Iacono-Ferreira et al., 2016b) and (b) the Sustainability Tracking, environmental KPIs for HEIs with robust EMS is presented. Section
Assessment & Rating System™ STARS (The Association for the 3.2 presents the results of applying this methodology to one of the
Advancement of Sustainability in Higher Education, 2016); a self- EUs of UPV, EPSA, as a pilot. Section 4 discusses the results
reporting framework for HEIs to measure their sustainability per-
formance. Both tools include environmental performance in-
dicators as part of their reporting process. The main difference
between them is the complexity of the indicator; while GRI offers
simple indicators, the Association for the Advancement of Sus-
tainability in Higher Education (AASHE) suggests composite in-
dicators that require significant time and resources to be measured.

2. Methods

To address the aim of this study, which is to develop a meth-


odology to define environmental KPIs for HEIs with a robust EMS, a
detailed review of literature was made. The characteristics of EMSs
along with the particularities of HEIs were deeply considered, and
over 300 environmental indicators were analyzed.
A description and classification of the environmental indicators Fig. 1. DPSIR framework.
850 V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865

obtained. Results obtained for the assessment and conclusions are value easy to identify or a comprehensive perception from stake-
included also in this section. holders, and thus have to be analyzed using specific methodologies
that ensure the monitoring of the entire organization and avoid
3. Results and discussion bias due to lack of data or information.
The definition of goals based on these results is the third step.
As stated in previous studies (Lo-Iacono-Ferreira et al., 2017a), Fig. 2 shows a link to a highly-recommended procedure, the
the Organizational Life Cycle Assessment (OLCA) is the most ac- consulting of stakeholders. When environmental goals on a certain
curate methodology to assess the environmental impact of orga- field are identified, stakeholders have a significant role as they are
nizations. However, its complexity and requirements makes it very likely to be affected by the decisions made to address those
difficult to: (a) be integrated in the overall management system as a goals. It is important that all stakeholders are informed and
tool for decision-making, and (b) maintain the evaluation concur- participate in the definition. Stakeholders can be consulted through
rently with policy making purposes. Nevertheless, its framework surveys and the results can be analyzed using statistical methods,
based in ISO 14072:2014 gives structure and standardization to any as in the exploratory factor analysis previously cited.
assessment based in it. Having structure is essential when a Goals will serve as a framework for the fourth step: the defini-
methodology aims to be applicable not only to a specific case but to tion of KPIs. The definition of environmental KPIs shall be based on
a group of cases, as it is the goal of this methodology: to be appli- the list of environmental aspects and the specific goals previously
cable to any HEIs with a robust EMS. For this reason, the ISO described. The case study presented in the following section serves
14072:2014 and OLCA framework are called in several of the stages as example of how this procedure is achieved. The literature review
of this proposed methodology. carried out and the list of possible performance indicators classified
Results of this research approach two different dimensions: (1) in Annex A is suggested as the starting point of this sub-process.
methodological proposal, and (2) the application of this method- Once KPIs are defined, managers can integrate the set of envi-
ology to a case study for consistency and validation. In this section, ronmental KPIs in the management system together with the other
both are presented and discussed. KPIs. The definition of targets, policy development, the imple-
mentation of an action plan, and analysis of the degree of compli-
ance are foreseen and are not within the scope of this study.
3.1. Methodological proposal
A report is expected to improve synergy between HEI top
management and the EMS. The time period of each KPI and,
In order to identify those key indicators to optimize the envi-
therefore, its next evaluation is strongly related to the defined
ronmental performance of HEIs that have a robust EMS (either
targets and action plans. However, as KPIs are also intended to be
verified in EMAS or simply certified in ISO 14001), a procedure of
fully integrated into the EMS, an annual assessment as part of EMS
continuous improvement is suggested. The entire procedure pro-
annual review of is suggested.
posed is described in Fig. 2.
The identification of relevant aspects, the determination of
Fiksel et al. (2002) stated that key indicators should be defined
goals, and the definition of KPIs are described further in this sec-
over the needs of the organization on a stable basis. In this sense, the
tion. The definition of KPIs includes both the definition of a
first step requires the definition of the reporting organization and its
reporting organization and a validation procedure. The analysis of
system boundary. If any significant changes are detected in further
the EIs gathered in the literature review along with their classifi-
iterations of the study, the definition has to be updated. The contin-
cation is also included as a tool for the KPIs definition step.
uous improvement cycle will start with the update of the register of
Synergies between the proposed methodology and the charac-
environmental aspects. This loop ensures that KPIs adapt to the scope
teristics of EMS verified in EMAS or certified in ISO are highlighted
and goals of the organization, considering changes over time.
when applicable.
The second step identifies the environmental aspects (EA),
All stages of the process are developed in recognition of the
considering both the relevance and the level of control that an HEI
complexity of HEIs with a robust EMS already implemented, where
has over each aspect. As a result, those aspects with a clear relation
the system boundaries have to be clearly defined, and where both
to the environmental performance of the organization will be
the environmental aspects and the stakeholders need to be iden-
highlighted.
tified. Provided a commitment by the management board, the
The existing methods e commented in the literature review e
application of the proposed methodology to any HEI with a robust
are mainly economic and do not have a full environmental
EMS should be a simple process.
approach. Environmental issues do not always have a monetary
3.1.1. Definition of the reporting organization
The proposed methodology requires the definition of a report-
ing organization to describe the organization seeking to optimize
its environmental performance. ISO 14072:2014 offers a guide to
unambiguously state the organization to be studied, the reporting
organization, and its scope and system boundary. The definition of
the reporting organization has to be completed within the speci-
fication of the activities and processes that take place within the
scope of the reporting organization. Following the ISO 14072
standard ensures a life cycle point of view for this procedure that
enriches the environmental management and builds bridges be-
tween well-recognized tools such as LCA. The general goal of the
study is already pre-defined e the optimization of the environ-
mental performance of the organization e as it is the motivation of
this methodological proposal.
The other main aspect to be defined in this stage is the system
boundaries of the organization. A standardization to this procedure
Fig. 2. Methodological procedure proposed for defining environmental KPIs for HEIs
with EMS.
V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865 851

is essential to ensure applicability to other HEIs. The definition of


system boundaries shall be based on the Braunschweig (2014)
proposal as an extension of the GHG Protocol Corporate Standard
(WRI and WBCSD, 2011) that applies OLCA framework:

 Scope 1 for direct emissions, resource use and waste generation,


 Scope 2 for indirect emissions, resource use and waste genera-
tion associated exclusively with infrastructure usage,
 Scope 3 for all other indirect emissions, waste, and resources
used.

Complex organizations such as HEIs might be difficult to assess


as a whole, more so when human and economic resources are
limited. For these cases, the environmental unit (EU) is suggested as
a reporting organization. The EU is a physically defined area with
operational control of, at least, one operation (i.e., a process or
activity). This definition of EU is applicable to any HEI whether or
not they have an EMS, but the implementation process of an EMS
requiring analysis of different units of the organization makes the
identification of EUs easier. The environmental review, mandatory
for EMAS, requires a deep description of the organization itself to
identify environmental impacts and legal requirements that then
makes the definition of EUs a simple step. Special care has to be
taken to avoid double assignment of operations and impacts.
Fig. 3. Prioritization procedure cross-score EAS-CS. For more details see Lo-Iacono-
Although not a standardized concept, this approach was validated Ferreira et al. (2017a).
during the EMAS verification of the UPV EMS in 2009.
As a result of this first step, assessors should document the activities and processes identified within each EA, and a list of scored
definition of the reporting organization, including: EAs results. The EA with a higher score merits more resources (human
and economic) to develop a more accurate assessment of impacts. It
 Description of the HEI (e.g., size, infrastructure, number of stu- should be noted that goal of the prioritization procedure is to opti-
dents and employees), mize the use of resources. Special consideration is given to those EAs
 System boundary definition, and whose significance and degree of control allow for greater improve-
 Description of the HEI's operations: activities and processes that ment with fewer resources. This procedure does not intend to classify
takes place within the scope defined. the EAs by their environmental impacts as, at this stage, the envi-
ronmental impact has not yet been assessed. The procedure does,
Although not included in the continuous improvement loop, the however, standardize the protocol to prioritize EAs and the efforts
definition of the reporting organization shall be reviewed and needed for the assessment, ensuring applicability to any HEI
rectified if any significant changes take place within the system regardless of the extent of their EAs and their nature. For example,
boundary, in this case defined as that which might directly have an polytechnic schools have certain types of wastes to consider that
impact on the identification of environmental aspects (next stage), might not be relevant to law schools.
and thus on the definition of the KPIs. Using a verified or certified management system as base for the
Unlike other performance indicators defining methods, this step identification of relevant aspects solve the necessity of expertise
gives the methodology the scalability needed for any type of HEI. that requires other methods as the one presented by Peral et al.
For example, Lokuwaduge and Heenetigala (2017) or Staniskis and (2017) where the stability of the method depends on the experi-
Katiliute (2016) are defined based on a specific industrial sector or ence and the time the model has been used. It is independent of
an educational program. This make them difficult to be applied to surveys and the analysis of a large number of variables as the
organizations that do not fit precisely in the traditional definition of exploratory factor analysis required. And avoid the limitations of
mining companies or engineering educational programs. structural equation modeling.

3.1.2. Identification of relevant environmental aspects 3.1.3. Definition of goals


The second step is to identify and prioritize the EAs of the EMSs certified in ISO or verified in EMAS must define an envi-
reporting organization. This step is easy to address in HEIs with ronmental policy appropriate to the nature, scale, and environ-
EMSs verified in EMAS, or certified in ISO 14001, as the identifica- mental impacts of an organization's activities (International
tion of the EA is a requirement during the EMS implementation Organization for Standardization, 2015; European Commission,
process. Additionally, the regular environmental review required 2009). This environmental policy, along with the sorted list of
by EMAS to identify and assess any new EA ensures that the list of EAs developed previously, becomes a framework for the definition
EAs is always up to date. of specific goals. These goals serve as seeds in the process of
Previous studies have developed a prioritization procedure to defining KPIs.
assign resources and efforts for the collection of EA data (e.g., Lo- This proposal also encourages assessors to consult stakeholders
Iacono-Ferreira et al., 2017a). The procedure considers the signifi- regarding their interest in the environmental performance of the
cance of each EA (Environmental Aspect State eEAS) and the level of reporting unit. Taking into account the stakeholders' interests
operational control that the reporting organization has over the significantly improve the likelihood of addressing successful action
aspect, the Control State (CS). The scheme of the procedure is shown plans. Stakeholder commitment benefits the outcome of those
in Fig. 3. plans where they are directly involved. Environmental issues usu-
The results of each EA are obtained by adding the scores of all ally require the commitment of at least some of the stakeholders,
852 V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865

e.g. applying green purchase criteria, managing waste, or changing 3.1.5. Validation method: meta-performance evaluation
modes of transportation. However, addressing stakeholder's in- An adaptation of the Ramos and Caeiro (2010) meta-
terests requires certain expertise to avoid obstacles in the decision- performance evaluation method is suggested as a validation tool.
making process that can lead to paralysis (White, 2015). The pro- The validation framework was originally developed for the
cedure to identify stakeholders is not within the scope of this assessment of sustainable development indicators but is flexible
research, but several methods are available and discussed by enough to be adapted to environmental performance indicators for
Achterkamp and Vos (2008), Bryson (2004), and others. Ques- HEIs. The procedure is carried out in two levels:
tionnaires, interviews, and behavioral analysis serve as tools to
identify stakeholders' interests; i.e. exploratory factor analysis.  Level 1. Performance of KPIs system: planning and methodo-
HEIs with EMAS can take advantage of their employees' logical approach
involvement activities to advertise the use of environmental KPIs  Level 2. Performance of KPIs at the implementation and oper-
and benefit from their driving force. Top managers are natural ation stage.
stakeholders of the organization and their commitment is
extremely important, as environmental projects need to be devel- Following the Ramos and Caeiro (2010) method, key best
oped and achieving equilibrium between social and economic di- practices factors are suggested in the validation framework for each
mensions might require their full commitment. When top level to be used as a validation tool for the environmental KPIs
managers of the reporting organization are chosen by competitive defined. In addition, each key best practice factor requires at least
selection, environmental needs of the stakeholders can be easily one meta-performance evaluation indicator. The complete list of
identified if environmental issues are included in the candidates’ meta-performance evaluation indicators related to key best prac-
programs. If consulting stakeholders is not possible, a first iteration tice factors for both levels is described in Annex B.
of goals can also be defined unilaterally by assessors and then The present methodological proposal encourages assessors to
validated in further iterations, analyzing the commitment of the rigorously address the validation and strongly advices the consid-
community with the projects developed to address them. eration of all suggested meta-performance evaluation indicators.
The number of goals are directly proportional to the number of The systematization and critical analysis has already been proven
KPIs to define, as the aim of KPIs would be to assess the pursuit of as a good practice for the identification of performance indicators
these environmentally-related goals. A conservative number of goals (Rodrigues et al., 2016).
is preferable, and goals can be added or modified on each iteration of Once environmental KPIs are defined and validated, they are
the procedure to adapt to the changes in the organization. ready to be integrated into the overall management system of the
reporting organization for which they have been defined. If top
3.1.4. Definition of KPIs managers were not part of the previous process, a detailed report
The aim of KPIs is to track the performance of established goals; should be presented to them to provide insight into the KPIs'
in this case, environmental goals. They have to be SMART (Specific, meaning and utility. However, we strongly encourage the consid-
Measurable, Achievable, Relevant, and Timely), easy to use, trace- eration of the stakeholder's interests and their participation, as
able, and consistent with the operation of the organization and its their commitment might be vital for the success of environmental
policies according to the baselines established through the litera- performance optimization action plans.
ture review previously presented. The following stages are foreseen as part of regular management
Defining a KPI requires identifying what is to be measured and operations:
how, including the functional or reporting unit to be considered.
When the organization under analysis has an easily defined  Target setting,
outcome (product or service), the functional unit is the concept  Consistency review between indicators and targets,
applied (International Organization for Standardization, 2006).  Policy development,
However, for complex organizations such as HEIs, the reporting  Definition and implementation of action plans,
unit is the one preferable. The reporting unit is a concept developed  Analysis of the degree of compliance of targets, and
for ISO 14072:2014 as a quantified performance expression of the  Reporting.
organization to be used as a reference.
Once EAs are identified and goals are defined, the definition of Once environmental KPIs are part of the overall management
environmental KPIs is straightforward, based on the assessors' system of the reporting organization, they are to be considered on
experience. Notice that the defined KPIs will be validated in the an equal basis with other KPI already integrated. However, their
next step and, as the entire methodological procedure is based on a performance should be reported both to the EMS and to assessors
continuous improvement cycle, the assessors’ expertise will enrich in order to track their SMART characteristics and to close the
the review of KPIs in the following iteration. continuous improvement cycle.
A list of environmental indicators applicable to HEIs, gathered
for the literature review, is shown in Annex A. This list can be used 3.1.6. Continuous improvement cycle and reporting
as a tool to define the most appropriate environmental KPIs An EMS verified in EMAS already has a continuous improvement
considering the EAs and the goals previously stated. The list is procedure, as required for verification and its maintenance. The cycle
composed of more than 140 indicators including types A, B, C, D and proposed can be easily included in the annual review of the system
E, and classified under the DPISR framework. Indicators are orga- and verified by internal audits. International Organization for Stan-
nized by areas: Air pollution, Biodiversity, Climate change, Energy, dardization (ISO) certified EMSs do not ensure this feature; however,
Environmental scenarios, Food and beverage, Green economy, it is compatible with the system if sufficient resources are available.
Infrastructure, Land use, Materials and resources, Transport, Waste The report of environmental KPIs defined along with their value
and effluents, and Water. Classification of the indicators as simple is highly. Community environmental awareness and stakeholder
or composite is also included. Note that additional environmental commitment can be significantly improved, as can societal confi-
indicators might be applicable when the organization has specific dence, provided a transparent environmental management.
non-traditional activities or properties, such as the management of For those EMSs verified in EMAS, KPIs can be easily included as
a forest area for research purposes. part of the external communications protocol already
V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865 853

implemented. As ISO only requires internal communications, effort different EAs according to the scope of influence and the level of
has to be made in this direction to improve the benefits of the control that the organization has over them. Both results, the sig-
procedure. nificance, and the score of the prioritization procedure are shown in
Table 2 where (S) stands for significant and NS for insignificant.
3.2. Results: definition of environmental KPIs for EPSA Note that, although some aspects might be considered insig-
nificant from the EO point of view, their score in the prioritization
This section presents the results of applying the proposed procedure is high (upper third of the table) deserving consideration
methodology to define environmental KPIs for a pilot EU of UPV, as an aspect over which EPSA has full operational control and might
EPSA. yield a relevant improvement. On the contrary, other aspects that
might be considered relevant (e.g., mobility of students) have a low
score as EO has currently no operation control within the bound-
3.2.1. Definition of the reporting organization: EPSA
aries established (EPSA).
UPV is a medium-sized HEI located in the south east of Spain
and is composed of three main campuses in the Valencia region,
with almost 70 ha of building surface and 13 ha of landscaped area.
In 2015, UPV had more than 38,000 students and over 8000 staff 3.2.3. Goals definition
members. It is, up to now, the biggest HEI (NACE code: 85.42) with The motivation of the procedure is the environmental perfor-
an EMS verified in EMAS for the entire university (Code: UPV.MA- mance optimization of the reporting unit; EPSA. However, in order
INF.RSGA.2015-UPV-01). The EMS is managed by the Environ- to be relevant in the definition of KPIs, specific goals must be
mental Office (EO), responsible for the 211 EU defined. described.
The decision to apply the methodology to EPSA as a pilot EU of As EMAS requires a public environmental policy for the orga-
UPV is based on the following: nizations verified, HEIs such as UPV have already accomplished
this. The environmental policy applies to all EU, including the
 Simplicity: HEI structure is complex and heterogeneous. Con- reporting organization studied here. The environmental policy of
trary to companies that have a pyramidal structure where the UPV can be consulted on www.upv.es, and the main commitments
executive committee or president coordinate the different areas are:
composed by several departments; each HEI is one-of-a-kind.
The EU is a well-defined area easy to identify and assess, as  Identify, evaluate, and minimize the environmental impact of its
defined in the introduction. activities.
 Accessibility: We have extensive knowledge of the operation of  Comply with environmental legal requirements and other re-
EPSA, and easy access to the necessary data. quirements applicable to UPV.
 Promote adequate environmental learning for all students.
EPSA has 2.9 ha of building surface and 1.2 ha of green areas. In  Help improve the environmental performance of the UPV
2015, there were 2500 students in this school and 300 staff community inside and outside the HEI.
members.
As a school, EPSA has control over all of the activities that take Table 2
EA of EPSA. List in order of priority top-down (most relevant on top).
place under its structure with different degrees of control (see Lo-
Iacono-Ferreira et al. (2017a) for more details). The activities and Environmental aspects EAS Score
processes that take place in EPSA are listed in Table 1 where CC Electricity consumption S 17
corresponds to complete operational control, PC to partial control, Environmental behavior of external companies (a) S 14
and UC to uncontrolled. Scopes are identified according to the Wastewater generation S 11
Paper and cardboard waste generation S 10
suggested method described in the methodological proposal.
Municipal solid waste generation NS 10
Emissions due to electricity consumption (b) NS 10
3.2.2. Identification of relevant environmental aspects Water consumption S 9
Light packaging waste generation NS 9
The EO carries the identification and significance assessment of
Office supplies consumption (c) S 6
EA of the entire EU as part of its EMS routines under EMAS. In Ink and tonner waste generation NS 5
parallel, the application of the prioritization procedure described in Electronic waste generation S 4
the methodological proposal (section 3.1.2) scores the list of EAs for Batteries waste generation S 3
EPSA regardless of significance for the EO. The score sort the CD waste generation S 3
Supplies consumption (c) S 3
Table 1 Movable assets consumption (c) S 3
Activities and processes taking place at EPSA. Technology assets consumption (c) S 3
Automobile procurement (c) S 2
Activities and processes Level of control Scope Emission generation due to gasoil consumption (b) NS 2
Administrative procedures CC 1 Automobile waste generation S 2
Air conditioning system PC 2 Debris generation NS 2
Capital equipment procurement CC 3 Fossil fuel consumption: natural gas (d) NS 2
Employee and students commuting UC 3 Emissions due to natural gas consumption (b) NS 2
Heating system PC 2 Emissions due to air conditioning, HFC NS 1
Lighting and lifts system CC 2 Oil, fuel and hydrocarbons waste generation NS 1
Mobility with UPV fleet PC 1 Fossil fuel consumption: gasoil (d) NS 1
Outsourcing: Cafeteria PC 3 Noise generation NS 0
Outsourcing: Cleaning services PC 3 Mobility of students NS 0
Outsourcing: Construction services PC 3 Note.
Outsourcing: Electric maintenance PC 3 a
Refers to outsourcing.
Outsourcing: Maintenance of infrastructure PC 3 b
EMS assessed a unified EA for emissions due to energy. It is disaggregated for a
Outsourcing: others PC 3 better analysis according to the scope of this work.
Outsourcing: Security system PC 3 c
EMS assessed a unified EA for consumption. It is disaggregated for a better
Sanitary system PC 2 analysis according to the scope of this work.
Waste management system CC 2 d
EMS assessed a unified EA for fossil fuel consumption. It is disaggregated for a
better analysis according to the scope of this work.
854 V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865

Table 3 following KPIs are proposed:


Goals proposition for EPSA. ENV KPI 1: Ratio of renewable energy consumption over the
Macro-level goal Goal total energy consumption.
The conservation of (G1) Minimize non-renewable energy consumption
This indicator measures the renewable energy consumption in
natural resources (G2) Maximize recycling waste MWh, both purchased and own generation, over the total energy
(G3) Minimize waste generation consumption in MWh. It is a response indicator according to the
The fight against (G4) Minimize GHG emissions from scope 1 DPSIR framework and has no units, as it is a ratio. It is directly
climate change (G5) Minimize GHG emissions from scope 2
related to goals G1 and G5, as it considers the electric energy
(G6) Minimize GHG emissions from scope 3
consumption purchased and own generated.
With these goals definition, only one EA is not represented directly: noise genera-
It can be easily accessed through direct measurements. Data
tion; one of the last of the list and already classified as insignificant for EPSA.
sources for this indicator may be electric instrumentation and in-
Considering the environmental policy of UPV and the list of EA voice details. The desired value is 1, where all the energy consumed
defined for EPSA, the following specific goals are proposed comes from renewable sources.
(Table 3): ENV KPI 2: Ratio of waste recycled over the total waste
generated.
3.2.4. KPIs definition This indicator measures the amount of waste recycled over the
In this section, one functional and two reporting units are total waste generated in kilograms. Recycling waste is considered
defined. These units are used in the definition of specific KPIs for either if it is self-processed or sent to a recycling entity. It is a
EPSA. The definition of KPIs is completed with the proposal of seven response indicator with no units, and is related to goals G2 and G3.
environmental KPIs and a bonus, hopefully applicable in further Weights of wastes can be measured either in the institution
iterations. before being delivered or by the waste manager, in which case it
requires their collaboration. Although direct measures are prefer-
3.2.4.1. Functional and reporting units for EPSA. The functional unit able, estimation methods can be used as a first approach. As the
of a HEI has already been discussed (e.g., Lo-Iacono-Ferreira et al., indicator approaches unity, the percentage of unrecycled waste
2016c) and several options may be considered from which is cho- becomes more insignificant. The influence of local laws has to be
sen, for this study, the built-up area (BUA). For those indicators that considered when regulating the waste treatment system, and also
require, due to their nature, a reporting unit, the full-time equiva- note that not all waste can be recycled.
lent (FTE) student and the full-time employee are chosen. The ENV KPI 3: GHG emissions of Scope 1 * by BUA.
description of each unit is presented below. This indicator measures the emissions due to machinery and
BUA refers to the physical dimension of the organization and equipment run by combustion engines, boilers, and the use of own
represents a perfect unit of dimension of a traditional HEI (mostly fleet (Scope 1). It is a pressure indicator assessed in tons of CO2e per
classroom training). According to the international unit system, m2, and is directly related to goal G4.
BUA has been measured in square meters (m2) and includes all The assessment of GHG emissions must be done based on a
infrastructure and green areas (classrooms, offices, common facil- standard procedure, e.g., ISO 14064, along with a detailed definition
ities, parking areas, gardens, etc.). of the scope. It is essential to have a complete inventory of vehicles,
The European Commission (2016) defines FTE student as one combustion engine machinery, and boilers owned and installed in
who studies full-time. OECD (2016) integrates the course load and the institution, along with their technical specifications. Targets can
the duration of studies into the unit (Eq. (1)). When no information be set annually to help focus efforts in reducing these emissions.
of course load is available, OCDE instructs to consider the simplified ENV KPI 4: Ratio of sustainable purchases over the total of
definition, 1 FTE equals to a full-time student. purchases.

actual course load actual duration of study during reference period


FTE student ¼ $ (1)
normal ourse load normal duration of study during reference period

The number of FTE students is obtained by the relation between This indicator measures the monetary value (US$ or V) of ma-
enrolled credits in the year of analysis and the average credits of a terials and services purchased, applying a published or standard-
year of an academic course. At UPV, a full-time student takes 60 ized sustainability criteria (e.g. ISO 20400) over the total of
ECTS credits a year. purchases made by the HEI. It is a response indicator with no units
A similar definition can be used for FTE employees if a com- and directly related to goal G6.
parison is needed of the average number of hours worked by an The sources of information for the assessment of this indicator
employee to the average number of hours of a full-time worker (Eq. can be newsletter tenders, applications, invoices, among others.
(2)). In Spain, a full-time job has, on average, 40 h a week. Having a centralized accounting system with an electronic register
of purchases is desirable. The final goal would be having a rate of
average hours worked one, to ensure all purchases are made under sustainable criteria.
FTE employee ¼ (2)
average hours of a full  time worker ENV KPI 5: Ratio of sustainable tenders over total tenders.
This indicator measures the number of contracts for tenders
Notice that both the functional and the reporting unit defined
made with published or standardized sustainability criteria over
are not restricted to EPSA and can be used in any HEI.
the total of tenders of HEIs. It is a response indicator with no units
and directly related to goal G6.
3.2.4.2. Environmental KPIs proposed for EPSA. As a result of the The sources of information for the assessment are the news-
analysis of the specific goals defined for EPSA and considering the letter tenders and contracts of the tender. As ENV KPI 4, having a
description of environmental KPIs suggested in Annex A, the value of one would mean that all tenders follow sustainable criteria,
V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865 855

therefore, the environment is carefully considered. the ones that have information available.
ENV KPI 6: GHG emissions from commuting by FTE student. The UPV EMS, as it is currently working only, allows the
This indicator measures GHG emissions from commuting in tons assessment of four of the seven KPIs proposed. Therefore, note that
or kilograms of CO2e per FTE student. It is a pressure indicator an EMAS verification, although it is a powerful tool to identify the
related to goal G6. EA and its crucial factors, does not ensure the assessment of KPIs for
It is required to know the characteristics of commuting of stu- management.
dents. An easy way to introduce this information to the EMS is ENV KPI 1 can be a baseline for new targets regarding energy
through regular surveys. This information can help in the devel- consumption, while ENV KPI 3 can be set as a reference for the
opment of awareness programs and other actions where the HEI efficiency of equipment and vehicles owned by UPV that produce
can influence public transport services to benefit students. CO2. Regarding ENV KPI 2, an additional effort to be able to have a
ENV KPI 7: GHG emissions from commuting by FTE employees. direct measure of municipal solid waste is necessary in order to
The assessment of employees commuting is also relevant for goal have a more accurate indicator. ENV KPI 5 has the desired value,
G6. It is also a pressure indicator as it measures GHG emissions from however, that there is always room for improvement.
commuting in tons or kilograms of CO2e, but related to employees. Significant changes are required in order to be able to assess
The performance of this indicator is different than the previous, ENV KPI 4. Although the EO is working on green procurement
as the replacement rate is expected to be significantly lower than guidance as the need is recognized, neither the EMS nor the ac-
for students; students stay at HEIs for short periods of time (4e6 counting system has a quantitative measure of green procurement.
years on average). The outcomes of programs developed to make ENV KPI 6 and ENV KPI 7 could not be evaluated as described
employees aware of the benefits of an environmentally friendly because of lack of information or lack of quality of the information
mobility would persist longer in the institution and would also available. However, estimations could be made for a different
serve as an example to students. reporting unit: members of the community (persons). The result
The seven indicators previously described can be measured in a cannot be disaggregated by FTE-student and FTE-employee, as
defined time period, normally a year. They are related to at least one quality data is not available. Although it is not the desired result, it
goal, proving to be crucial factors representing a key indicator. They might be useful to: (a) justify the need for more resources to
are SMART and their consistency with the EMS is easy to include address the KPIs as proposed, and (b) be a baseline for the imme-
with small adjustments in a robust EMS, such as the ones verified in diate actions that top managers would like to achieve. Regardless,
EMAS. Having these indicators as part of an EMS ensures that they the disaggregation is considered essential, as the profiles of stu-
are measurable. They are also easy to use as functional and dents and employees are different, and therefore, the targets and
reporting units and are part of the current performance analysis of action plans must be differentiated.
an institution. Ratios are easy to read and sensitive to changes of
the reporting organization. 3.2.6. Validation
Furthermore, considering that EPSA has initiated a process to Following the methodological proposal described in Annex B,
adapt its EMS to carry out a LCA (i.e. Organizational Life Cycle each indicator has been validated. In this section, a summary of the
Assessment (OLCA)) an additional KPI is proposed. ENV KPI 8 might validation process results is presented.
simplify the set of KPIs by replacing ENV KPI 4, ENV KPI 5, ENV KPI 6, Regarding the planning and the methodological approach (level
and ENV KPI 7. 1) meta-performance evaluation indicators, all the proposed in-
ENV KPI 8: GHG emissions of Scope 3 * by FTE student. dicators have a positive evaluation, except for the regular updating
This indicator measures the emissions due to tenders, pur- and reporting indicator and the reporting and communication to
chasing and commuting, both for employees and for students stakeholders. In this regard, although specific actions are planned,
(Scope 3). It is a pressure indicator assessed in tons or kilograms of they have not yet been executed at the time of publication. How-
CO2e per FTE, and is directly related to goal G6. ever, some related environmental information is already part of the
The assessment of GHG emissions has to be done based on a UPV EMAS annual environmental review, therefore, it is reported
standard procedure, e.g., ISO 14072:2014, along with a detailed and communicated, such as emissions for scope 1.
definition of the scope. The difficulty of these indicators stems from The results of the level 2 meta-performance evaluation in-
gathering all the information required. For that reason, it is proposed dicators related to quality control cannot be considered fully suc-
as an indicator when a previous life cycle assessment has been carried cessful. The ratio of indicators assessed with direct measurement is
out and the data network is already established. Notice that, if needed three out of four. Because the nature of GHG emissions calculation
for management purposes, ENV KPI indicators from 4 through 7 can involves certain judgment and estimations, all environmental KPIs
be used for a deeper interpretation of the results of this indicator. related to this output have some degree of uncertainty associated.
ENV KPI 3, ENV KPI 6, ENV KPI 7, and ENV KPI 8 have two sources of
3.2.5. Assessment of environmental KPIs for EPSA uncertainty: the input and the conversion factor. ENV KPI 3 pre-
To assess each KPI, specific data is needed. Previous studies over sents an uncertainty of 1%. The uncertainty of the other KPIs related
the EMS and the accounting system of UPV have shown the benefits to emissions could not be assessed due to a lack of quality data.
and how they complement each as a data source for environmental The uncertainty of ratios where data sources are measuring
assessments (Lo-Iacono-Ferreira et al., 2016a,b,c; Lo-Iacono- instruments is easy to evaluate when technical details are available.
Ferreira et al., 2017b). For this study, both the EMS and an ac- Although this information is not available for the year under
counting system have been used for testing the quality and quantity analysis (2015), the procedure to include it in the system is simple:
of the information they managed. the EO has to add this information to the registers of emissions for
The results of the assessment of these indicators for EPSA are ENV KPI 1 and weight of wastes for ENV KPI 2. This information is
shown in Table 4. Observations regarding the information source, expected to be registered for further iterations of the assessment.
specifications, lack of data, and quality issues are included in the ENV KPI 4 and ENV KPI 5 likely do not have significant uncertainties
third column. Note that the definition of the set of KPIs is inde- due to the nature of the indicators.
pendent from the available information. When incorporating only The conceptual coherence indicator has an optimal value, as
available data, use care to avoid a skewed set of KPI and thus risking well as the methodological approach and data calculation indicator,
the ability to assess not the significant environmental aspects, but of 0% and 100% respectively. The same outcome is obtained when
856 V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865

Table 4
ENV KPI results for EPSA, 2015.

KPI Result Observation

ENV KPI 1 0.37 All the energy consumed by EPSA is registered by the EMS using the corresponding invoices and related
documentation as data sources. Although there might be small renewable energy generators installed with research
purposes, research activities are not within the scope of this reporting organization.
ENV KPI 2 0.43 It has to be considered that the weight of non-recycled waste (municipal solid waste) is estimated by a procedure
developed by EMS.
ENV KPI 3 9.66 kg CO2e per BUA The assessment of emissions has been made following the Spanish environmental ministry procedure.
ENV KPI 4 e Although there are best practice guidance for green procurement available to all members of UPV, a centralized
register of procurement in the system does not exist at the time of publication. This indicator could not be assessed.
ENV KPI 5 1 UPV EMS has implemented a procedure to include sustainability criteria in every tender. As EPSA is under UPV
general regulation, all EPSA tenders include sustainability criteria.
ENV KPI 6 0.5 t CO2e by person These indicators couldn't be assessed as the information in the current system does not disaggregate between
ENV KPI 7 students and employees. However, the system did allow a result for the entire community.

considering logistical requirements and information management.  More resources are needed to be able to assess the required data
EMAS requirements ensure the description and documentation of for three of the seven KPIs proposed.
any procedure developed by the EMS, along with the need to
communicate results to the community. Finally, a survey applied to 4. Conclusions
decision-makers shows that all the environmental KPIs proposed
for EPSA are easy to understand. KPIs are proven to be easy to apply and a useful tool to be in-
tegrated in the overall management system of an organization,
3.2.7. Analysis of KPIs results and discussion overcoming barriers detected in previous studies when testing
Once defined, assessed and validated, the results obtained for other tools previously cited, e.g. OLCA.
each KPI have to be analyzed. Note that a robust EMS does not HEIs have a high flow of people (students) and significant
ensure the availability of data needed to assess the KPIs, although it environmental aspects related to their energy consumption and
helps in simplifying its definition and in integration into the overall waste generation, but also to the scope 3 of the organization e a
system. However, the EMS ensures the application of the meth- dimension difficult to assess. Having KPIs as part of the daily
odology in a reasonable time and with few resources favoring the management system would make it easy to consider all the impacts
integration of the environmental performance in the daily coming from third parties such as tenders, services, and materials
decision-making procedure. Obtaining results on a reasonable time purchasing. KPIs can be the operational tool to identify improve-
and using existing resources avoid the complications that a multi- ment opportunities and tendencies, review system efficiency, help
criteria decision making process or correlation methods may have in the identification of strategic opportunities, assess the risk of
(Heravi et al. (2017); Lunjian Yan et al., 2017). non-compliance with legal requirements, as well as to report and
UPV needs to address some changes in its system to be able to: communicate the environmental performance of the organization
integrating KPIs into the ISO 14031 framework.
 assess the ratio of sustainable purchases over the total of pur- This research presents a methodology to define KPIs in HEIs,
chases (ENV KPI 4), and considering the complexity of these type of organizations and the
 disaggregate results of ENV KPI 6 and 7 by allocation impacts characteristics both of traditional economically-related KPIs as well
regarding students and employees. as environmental indicators, two aspects that have not been
considered until now for these kinds of organizations. The pro-
Although the integration of the set of KPIs in the overall man- posed methodology is based on the life cycle view as the one that
agement system is not within the scope of this study, the simpli- supports the OLCA, but solves the barriers of applying the kind of
fication of the set of KPIs up to 4 has to be considered to reduce to assessments detected in previous studies.
essentials the overall KPIs of the organization. To be able to evaluate Nevertheless, to apply these types of assessments and policies
ENV KPI 8, UPV EMS needs to collect and analyze more information the support of top managers is needed, as resources and structural
from third party suppliers. Time and human resources are needed modifications are necessary. Note that KPIs, as all performance in-
to perform the system modifications. Also, the collaboration of the dicators, can only report on aspects that can be measured. Quali-
stakeholders involved is essential, so training activities and new tative information that may be also relevant for performance
communication channels might be required. assessments is difficult to express through an indicator. As a benefit,
Regarding the results of the six KPIs with results, the following KPIs are fully adaptable to the characteristics and needs of the or-
interpretations can be made: ganization, even to particular ones such as HEIs, as has been shown
here. Although traditionally KPIs are used to measure economic
 The UPV energy policy can be updated, and specific actions aspects, it has been proven that they can also be defined to measure
might be needed to address a better rate of renewable energy. the most significant environmental aspects.
 Although there are estimation procedures for some data, such as The proposed procedure for the definition of KPIs as the chosen
municipal solid waste generation, which allow for the assess- validation method has proven to be adequate for HEIs with an EMS
ment of related indicators, these results need to be carefully already implemented. However, an EMS verified in EMAS does not
interpreted. ensure the availability and desired quality of all the required data.
 Tenders are handled on a sustainable responsible basis, while Several advantages have been identified of having an EMS verified
the evidence of green procurement for products and services is in EMAS; for example, having an environmental policy helps with
hard to find. Resources are needed in order to have a centralized the definition of goals. When an EMS is already implemented, the
system that gathers more accurate information about purchases. system boundaries of the institution are easy to define, and the
 By assessing GHG emission indicators (Scope 1 by BUA), decision processes and activities are clearly identified. Certified or verified
makers have a baseline to set targets and policies for the next EMSs include the identification of environmental aspects; there-
time period. fore, the second stage of the proposed methodology is simple to
V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865 857

assess when a robust EMS is already implemented. Most EMSs environmental indicators published or included in the main refer-
include a system that collects data related to the environmental ences related. As a result, a recompilation of those environmental
aspects of the institution. Although it might be necessary to adapt indicators applicable to HEIs has been carried out, along with a clas-
the system to the information required for the KPIs defined, having sification of each indicator by the DPSIR framework and ABCDE
a structure helps in the process. typology.
We also presented a case study, EPSA of UPV, where the pro- The results are presented in this Annex, structured in tables by
posed methodology was applied. A set of seven KPIs was defined, environmental areas. Observations are included when considered
following the procedure and in accordance to the environmental appropriate. Further information can be found in the references
goals established. An additional KPI was proposed to simplify the related. The environmental areas defined are:
set of KPIs to a total of four, as soon as the EMS addresses some
changes to allow for the evaluation of this additional one. The  Air pollution (Table 6)
current EMS and data available allowed the assessment of six of the  Biodiversity (Table 7)
KPIs defined. Improving the data quality will improve significantly  Climate (Table 8)
the accuracy of KPIs, thus making them more useful, and will  Energy (Table 9)
benefit the decision-making process so as to improve the envi-  Environmental scenarios (Table 10)
ronmental performance of HEIs.  Food and beverage (Table 11)
Regarding further research, a set of KPIs may result in a Complex  Green economy (Table 12)
Performance Indicator. Further research can focus on the integration  Infrastructure (Table 13)
of defined indicators with economic and social KPIs in order to build a  Materials and resources (Table 14)
Complex Performance Indicator for HEIs.  Mobility (Table 15)
Although there are several methodologies available to identify  Waste and effluents (Table 16)
stakeholders, a deep analysis of these methodologies considering the  Water (Table 17).
particularities of HEIs would also be of benefit to the proposed
methodology. The applicability criteria have been defined considering the ac-
The integration of the KPIs defined in the overall management tivities and processes of a medium size institution with a wide range
system will not present a challenge if the organization is already of programs of study. Indicators regarding specific activities that are
working with KPIs. However, there may be some barriers to over- not of general development (e.g., management of forest) are not
come if the existing KPIs (economically and socially related) sug- included. In those cases, it is suggested to consult specific literature.
gest actions or policies which are opposed to environmental
interests reflected in the environmental indicators. A deep analysis Abbreviations and acronyms in tables
of the interactions between these indicators would serve as a solid
base for a sustainability analysis, understanding it as the equilib- AASHE: Association for the Advancement of Sustainability in
rium between economy, society and environment. Higher Education
C: Composite indicator
Funding CO2e: carbon dioxide equivalent
EEA: European Environmental Agency
This research did not receive any specific grants from funding FU: Functional Unit
agencies in the public, commercial, or not-for-profit sectors. GHG: Greenhouse gases
GRI: Global Reporting Initiative
Acknowledgements ODS: ozone-depleting substances
OP: operations. Refers to AASHE naming for its operational
The authors would like to thank Universitat Polite cnica de indicators
ncia and specially the environmental office for their support
Vale OECD: Organization for Economic CO-operation and
during this research. Development
S: Simple indicator
Annex A UNSD: United Nations Statistics Division

The development of this work includes a deep analysis of all the

Table A.1
Air pollution indicators applicable to HEIs.

Indicator Unit DPSIR ABCDE S or C Reference Observations

Emission of acidifying substances tons P B S (EEA, 2014)


Emissions of ozone precursors tons P B S (EEA, 2014)
Emissions of ozone particulate matter and secondary tons P B S (EEA, 2014)
particulate matter precursors
Exceedance of air quality limit values in urban areas % S A S (EEA, 2014)
Outdoor air quality Points S A C (AASHE, 2016) AASHE index by points that
accounts for having policies or
guidelines to improve outdoor
air quality and inventory of
significant air emissions from
stationary campus sources.
Particulates PM10 emissions tons P B S (OCDE, 2014)
Particulates PM2.5 emissions tons P B S (OCDE, 2014)
Exposure of ecosystems to acidification, S B (EEA, 2014)
eutrophication and ozone
858 V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865

Table A.2
Biodiversity indicators applicable to HEIs.

Indicator Unit DPSIR ABCDE S or C Reference Observations

Ecological Footprint P A C (EEA, 2014; Singh et al., 2012) Composite indicator


Area protected to maintain per cent of total D A S (UNEP, 2012; UNSD, 2016; GRI propose this indicator as to be measured by operational sites
biological diversity to territorial area GRI, 2013) owned, leased, managed in, or adjacent to, protected areas
surface area ha and areas of high biodiversity value outside protected areas.

Table A.3
Climate indicators applicable to HEIs.

Indicator Unit DPSIR ABCDE S or C Reference Observations

Irrigation water requirement I A S (EEA, 2014)


Production and consumption of D D S (EEA, 2014)
ozone depleting substances
GHG emission trends P B S (EEA, 2014)
GHG emissions intensity tons CO2e per FU I B S (GRI, 2013)
GHG emissions Points P B C (AASHE, 2016) AASHE index that recognizes HEIs that
assess GHG emissions for Scope 1, Scope 2
and Scope 3 (optative).
GHG emissions billion tons of CO2e P B S (UNEP, 2012; OECD, 2014, UNSD propose this indicator as a net value
billion tons CO2e 2015; UNSD, 2016; Docekalova, and disaggregated by areas (agriculture,
per capita 2016; GRI, 2013) energy, industry, transport and waste).
GRI propose this indicator disaggregated by
scope.
HFC emissions - all gases gig grams P B S (UNEP, 2012; OCDE, 2014) OCDE propose this indicator as net emission
and disaggregated by sector (industry and
household).
CH4 emissions tons P B S (OCDE, 2014; UNSD, 2016) This indicator is proposed both as net
emission and disaggregated by sector
(industry and household).
N2O emissions tons P B S (OCDE, 2014; UNSD, 2016)
Perfluorocarbons emissions tons P B S (OCDE, 2014; UNSD, 2016) This indicator is proposed both as net
emission and disaggregated by sector
(industry and household).
Sulphur hexafluoride emissions tons P B S (OCDE, 2014) This indicator is proposed both as net
emission and disaggregated by sector
(industry and household).
Nitrogen trifluoride emissions tons P B S (OCDE, 2014) This indicator is proposed both as net
emission and disaggregated by sector
(industry and household).
CO2 emissions per capita tons P B S (UNEP, 2012; OECD, 2014,
2015; García-Sanchez, 2015;
Moldan et al., 2012; Olszak,
2012)
Process to greenhouse gas P A C (EEA, 2014)
emissions targets

Table A.4
Energy indicators applicable to HEIs

Indicator Unit DPSIR ABCDE S or C Reference Observations

Energy efficiency P A S (EEA, 2014; Docekalova, 2016)


Energy intensity MWh/FU P B S (GRI, 2013)
Energy consumption MWh D A S nchez, 2015;
(EEA, 2014; UNSD, 2016; García-Sa EEA propose this indicator as a net
Olszak, 2012; GRI, 2013) value and disaggregated by sectors.
Energy consumption outside MWh P A S (GRI, 2013)
the organization
Renewable energy consumption MWh R B S (EEA, 2014; Olszak, 2012)
Progress of energy efficiency R C S (EEA, 2014)
Building energy consumption kW/m2 D C S Own development Reduction of energy usage by area
referred to a baseline year.
Reduction of energy consumption % D D S (GRI, 2013)
Clean and Renewable Energy Points R A S (AASHE, 2016) AASHE index (OP 6) that recognizes
HEIs that support the development
and use of energy from clean and
renewable sources.
V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865 859

Table A.5
Environmental scenario indicators applicable to HEIs.

Indicator Unit DPSIR ABCDE S or C Reference Observations

Environmentally related Research and R A S (OCDE, 2014, 2015)


Development projects
Environmental grievance mechanisms R D S (GRI, 2013) Number of grievances about environmental
impacts filed, addressed, and resolved through
formal grievance mechanisms
Total population D A S (EEA, 2014; OCDE,
2014; García-S
anchez,
2015)
Investments US$ or V R D S (OCDE, 2014; This indicator is proposed as net value and also
Docekalova, 2016; GRI, disaggregated by area and by industrial sector.
2013)
Expenditures US$ or V R D S (Docekalova, 2016; GRI,
2013)
Environmental fines US$ or V R D S (GRI, 2013) GRI describes this indicator in detail as the value
of significant fines and total number of non-
monetary sanctions for non-compliance with
environmental laws and regulations.
Compliance with legal requirements % R C S (Docekalova, 2016)
Description of significant impacts of S A C
activities, products, and services on
biodiversity in protected areas and
areas of high biodiversity value
outside protected areas

Table A.6
Food and beverage indicators applicable to HEIs.

Indicator Unit DPSIR ABCDE S or C Reference Observations

Food and beverage Points D D C (AASHE, 2016) AASHE index (OP 7) that recognizes HEIs that support environmentally
purchasing and socially responsible purchase of food and beverage.
Sustainable Dining Points R D C (AASHE, 2016) AASHE index (OP 8) that recognizes HEIs that offer low impact dining
options and educates its customers about sustainable practices in
dining.

Table A.7
Green economy indicators applicable to HEIs.

Indicator Unit DPSIR ABCDE S or C Reference Observations

Number of organizations number of organizations R A S (EEA, 2014)


with registered EMS
according to EMAS and
ISO 14001
Number of certifications of number of certifications R A S (UNEP, 2012)
the ISO 14001 standard
Technology development number of patents R A S (OCDE, 2014) This indicator is proposed as a net value and disaggregated by
environmentally related related area (environmental management, water, climate
change mitigation) and more specific subareas for a deeper
analysis. The identification of international collaboration for
each subarea is also suggested. The list of proposed sub-
indicators extends to more than 150 indicators. This number
doubles when the diffusion coverage of each indicator is
assessed as a new indicator.
New suppliers that were % R D S (GRI, 2013)
screened using
environmental criteria
Significant actual and R D C (GRI, 2013)
potential negative
environmental impacts
in the supply chain and
actions taken
860 V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865

Table A.8
Infrastructure indicators applicable to HEIs.

Indicator Unit DPSIR ABCDE S or C Reference Observations

Building operations and maintenance Points R A C (AASHE, 2016) AASHE index (OP 3) relates to the area and type of
certification or under published operation and
maintenance guidelines and policies of all buildings
Building operations and maintenance e R A S Own development based on No. of buildings certified under green building rating
AASHE (2016) OP 3 system or under any published operation and
maintenance guidelines and policies.
Buildings with HEQ certification % R A S (Olszak, 2012)
Building operations and maintenance m2 R A S Own development based on Area of buildings certified under green building rating
AASHE (2016) OP 3 system or under any published operation and
maintenance guidelines and policies.
Building design and construction Points R A C (AASHE, 2016) AASHE index (OP 4) relates to the surface and type of
certification of buildings constructed or with major
refurbishments in the last five years.
Building design and construction e R A S Own development based on No. of buildings certified constructed with mayor
AASHE (2016) OP 4 refurbishments in the last five years with a green
building certification or developed under published
green building guidelines and policies.
Building design and construction m2 R A S Own development based on Area of buildings certified constructed or with mayor
AASHE (2016) OP 4 refurbishments in the last five years with a green
building certification or developed under published
green building guidelines and policies.
Building energy consumption Points D A C (AASHE, 2016) AASHE index (OP 5) that recognizes institutions that
have reduced their building energy usage.

Table A.9
Land use indicators applicable to HEIs.

Indicator Unit DPSIR ABCDE S or C Reference Observations

Land take ha P A S (EEA, 2014; OCDE, 2014;


Docekalova, 2016)
Green open space % S A S (Olszak, 2012)
Landscape Management Points R D C (AASHE, 2016) AASHE index (OP 9) that recognize HEIs that manage
land take to meet human needs and maintain healthy
ecosystems through Integrated Pest Management or
Organic Land Care Standards.
Arable land and permanent crops ha D A S (OCDE, 2014; UNSD, 2016)
Permanent meadows and pastures ha D A S (OCDE, 2014; UNSD, 2016)
Forest ha D A S (OCDE, 2014; UNSD, 2016)
Other areas ha D A S (OCDE, 2014)
Arable and cropland, % total land area % D A S (OCDE, 2014)
Pastures and meadows, % total land area % D A S (OCDE, 2014)
Forest, % total land area % D A S (OCDE, 2014; Moldan et al., 2012)
Other land, % total land area % D A S (OCDE, 2014)

Table A.10
Materials and resources

Indicator Unit DPSIR ABCDE S or C Reference Observations

Materials and raw materials consumption tons or m3 D A S (Docekalova, 2016;


GRI, 2013)
Percentage of materials used that are % R C S (GRI, 2013)
recycled input materials
Paper consumption tons D A S (Olszak, 2012)
Sustainable Procurement Points D D C (AASHE, 2016) AASHE index (OP 11) that recognizes HEIs that apply
sustainability criteria (published and/or standardized)
when making procurement decisions, e.g. LIFE CYCLE COST
ANALYSIS)
Environmentally friendly products used % R D S (Olszak, 2012)
Electronics Purchasing Points D D C (AASHE, 2016) AASHE index (OP 12) that recognizes HEIs that are
supporting markets for environmentally preferable
computers and other electronic products by published and/
or standardized criteria (e.g. EPEAT).
Cleaning and Janitorial Purchasing Points D D C (AASHE, 2016) AASHE index (OP 13) that recognizes HEIs that purchase
non-toxic cleaning products (green cleaning) certified (e.g.
Green Seal).
Office Paper Purchasing Points D D C (AASHE, 2016) AASHE index (OP 14) that recognizes HEIs that purchase
recycled-content and third party certified office paper.
V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865 861

Table A.11
Mobility indicators applicable to HEIs.

Indicator Unit DPSIR ABCDE S or C Reference Observations

Exceedances of air quality objectives due to traffic S A S (EEA, 2014)


Road traffic, vehicles and networks D A S (OCDE, 2015) This is a composite index that aggregates traffic
intensity and infrastructural density. It is defined as a
key indicator.
Use of cleaner and alternative fuels R D S (EEA, 2014)
Transport final energy consumption by mode P A S (EEA, 2014)
Transport emissions of greenhouse gases P A S (EEA, 2014)
Transport emissions of air pollutants P A S (EEA, 2014)
Traffic noise: exposure and annoyance I A S (EEA, 2014)
Occupancy rates of passenger vehicles D A S (EEA, 2014)
Size of the vehicle fleet P C S (EEA, 2014)
Average age of the vehicle fleet D A S (EEA, 2014)
Proportion of vehicle fleet meeting certain emission D A S (EEA, 2014)
standards
Campus fleet Points D A S (AASHE, 2016) AASHE index (OP 15) that recognized HEIs that use
cleaner fuels and fuel-efficient vehicles.
Significant environmental impacts of transporting I P C (GRI, 2013)
products
and other goods and materials for the organization's
operations,
and transporting members of the workforce
Student Commute Model Split Points D A C (AASHE, 2016) AASHE index (OP 16) that recognized HEIs where
students us preferable modes of transportation to travel
to and from institution (e.g. Bicycling, carpooling).
Employee Commute Model Split Points D A C (AASHE, 2016) AASHE index (OP 17) that recognized HEIs where
employees use preferable modes of transportation to
travel to and from the institution (e.g. Bicycling,
carpooling).
Employees not using their vehicles to get to work % D A S (Olszak, 2012)
Support for Sustainable Transportation Points R D C (AASHE, 2016) AASHE index (OP 18) that recognize HEIs which support
active transportation and commuting alternatives for
students and employees by the implementation of
sustainable transport strategies (e.g. Providing secure
bicycle storage, having a bike and pedestrian plan or
policy)
Fuel consumption D A (Docekalova,
2016)

Table A.12
Waste and effluents indicators applicable to HEIs

Indicator Unit DPSIR ABCDE S or C Reference Observations

Wastewater treated m3 R A S (UNSD, 2016) This indicator is proposed as a net value and disaggregated
by treatments
Municipal solid waste tons P A (EEA, 2014; UNEP, 2012; OCDE, OCDE (2014) proposed this indicator as a net value and
generation 2014, 2015; UNSD, 2016) disaggregated by origin, recovery operation and disposal
operation. When disaggregated, the indicator can be
presented in tons or in % of total.
Waste generation tons P A (OCDE, 2014; Docekalova, "OCDE proposed this indicator as a net value and
2016; Olszak, 2012; GRI, 2013) disaggregated by industrial sector.
GRI propose this indicator as a
net value
and disaggregated by type
and disposal method."
Production of hazardous waste tons P A (Docekalova, 2016)
Waste electrical and electronic tons R A (EEA, 2014)
equipment
Food waste tons P A (OCDE, 2014) This indicator is proposed as a net value and disaggregated
by type of food (drinks, edible, fresh, frozen, etc.) and place
of origin (leftovers, kitchen caddy, etc.)
Waste Minimization and Points R D (AASHE, 2016) AASHE index (OP 19) that recognizes HEIs that has
Diversion implemented strategies to reduce the total amount of waste
generated and diverts materials from landfill or incinerator
by recycling, composting, donating, etc.
Construction and Demolition Points D D (AASHE, 2016) AASHE index (OP 20) that recognizes HEIs that have
Waste Diversion diverted construction and demolition wastes.
Hazardous Waste Management Points R D (AASHE, 2016) AASHE index (OP 21) that recognizes HEIs that has
strategies to safely dispose of all hazardous waste.
Recycling, reuse and refurbishing programs are also
considered in this index.
Composition of municipal D A (UNSD, 2016)
waste
3
Wastewater discharged m D A (Docekalova, 2016; GRI, 2013) GRI propose this indicator as a net value and disaggregated
by quality and destination.
Significant spill m3 P A S (GRI, 2013) GRI propose this indicator disaggregated by composition of
spill.
862 V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865

Table A.13
Water indicators applicable to HEIs. Annex B. Validation method

Indicator Unit DPSIR ABCDE S or C Reference Observations

Urban wastewater treatment R A S (EEA, 2014; OCDE, 2015; UNSD,


2016)
Water footprint per capita of m3 per year P B S (UNEP, 2012)
national production per person
Population connected to D D S (OCDE, 2014; UNSD, 2016) OCDE (2014) propose this indicator as a net value and
independent treatment disaggregated by sectors in m3 and related to
population.
Water consumption M3 D A (UNSD, 2016; Docekalova, GRI propose this indicator as a net value and
2016; Moldan et al., 2012; disaggregated by source.
Olszak, 2012; GRI, 2013)
Use of freshwater resources M3 P A (EEA, 2014; OCDE, 2014, 2015) OCDE (2014) propose this indicator as a net value and
M3 per capita disaggregated by sectors in m3 and related to
population.
UNSD propose this indicator disaggregated by source.
Generation and discharge of M3 P A (OCDE, 2014; UNSD, 2016) OCDE (2014) propose this indicator as a net value and
wastewater discriminated in household and industry
Water Use Points D C (AASHE, 2016) AASHE index (OP 22) that recognizes HEIs that has
reduced water use (potable and non-potable).
Rainwater Management Points R D (AASHE, 2016) AASHE index (OP 23) that recognizes HEIs with policies
and programs to reduce storm water runoff and
resultant water pollution treating rainwater as a
resource.
Evapotranspiration m3 P A (OCDE, 2014) Indicators in averages to assess freshwater resources in
long-term.
Freshwater 95% of time m3 P A (OCDE, 2014) Indicators in averages to assess freshwater resources in
long-term.
3
Groundwater for abstraction m P A (OCDE, 2014; UNSD, 2016) Indicators in averages to assess freshwater resources in
long-term.
Inflows m3 P A (OCDE, 2014) Indicators in averages to assess freshwater resources in
long-term.
Internal resources m3 P A (OCDE, 2014) Indicators in averages to assess freshwater resources in
long-term.
3
Outflow total m P A (OCDE, 2014) Indicators in averages to assess freshwater resources in
long-term.
3
Total renewable m per capita P B (OCDE, 2014; GRI, 2013) Indicators in averages to assess freshwater resources in
long-term.

Annex B. Validation method system: planning and methodological approach. Table B.2 presents
Level 2 key best-practices, performance of KPIs at the imple-
Key best-practice factors and meta-performance evaluation in- mentation and operation stage. Observations are included in both
dicators are described, following the Ramos and Caeiro (2010) tables for a better interpretation.
proposal for each level.
Table B.1 presents the proposal for Level 1: Performance of KPIs

Table B.1
Level 1 key best-practice factors and its meta-performance evaluation indicators for environmental KPIs for HEIs

Key good-practice factor Meta-performance evaluation indicators Possible answers Observation

Objectives Identification of specific targets Yes/No It is vital to verify that the set of KPIs are consistent with the motivation
þspecifications and the specific goals of the assessment.
Management framework Identification of a management model Yes/No Although KPIs are aimed to be used by any decision maker, identifying
þspecifications the management model and the author of the set of KPI gives them
Cooperation Yes/No stability.
þspecifications
Indicator structure Use of conceptual framework Yes/No The use of DPSIR framework, as suggested, would result in a better
and organization þspecifications description and transparency of the definition procedure itself and the
use of the KPIs set.
Regularity and review process Revision of the EMS processes Yes/No An annual assessment, review and report of the indicators is suggested
þspecifications following the proposal procedure. Including the definition of KPIs in the
Regular updating and reporting Yes/No EMS review would add coherency to the linkage with the system.
þspecifications
Promotion and communication Reporting and communication Yes/No KPIs should be reported within the annual environmental declaration of
to stakeholders þspecifications the HEI and properly identified in the communication channel with
stakeholders, if any.
Decision-makers’ and Linkage between KPIs and policies, Yes/No Environmental policies, the list of EA and the know-how of assessors
stakeholders' responses plans and programs. þspecifications should be basis of KPIs definition process.
V.G. Lo-Iacono-Ferreira et al. / Journal of Cleaner Production 178 (2018) 846e865 863

Table B.2
Level 2 key best-practice factors and its meta-performance evaluation indicators for environmental KPIs for HEIs

Key good-practice factor Meta-performance evaluation Possible answers Observation


indicators

Conceptual coherence Indicators that are not supported in Percentage A high percentage of indicators without scientific support
published scientific or technical work endanger the system and the action planes developed based
on the set of KPIs.
Methodological approach Indicators with clear method for data Percentage The procedure to assess each KPI shall be described in its
and data collection analysis and collection definition unambiguously.
Quality control Identification of the means and Yes/No The quality control of the indicators is as important as its
methods to audit indicator quality þspecifications validation. This good practice is strongly linked to the
Analytical measurements. No. of indicators assessed with previous, as availability of quality data is required for a
direct measurement. high-quality result.
Uncertainty analysis. Results by indicator No indicator should be used without considering the
uncertainty of the raw data when applicable. When
estimations are needed, the uncertainty of the procedure of
estimation should accompany the value of the indicator.
Logistical requirement and Identification of logistics requirements Yes/No As KPIs are supposed to be integrated in the EMS already
information management for each indicator. þ specifications running, the logistics should not be significantly affected.
Identification of information Yes/No However, the data quality requirements may demand
management procedures for each þ specifications additional resources. Regarding information management,
indicator. EMAS require a detailed procedure to manage information
internal and externally while ISO restrict the requirement to
the internal scenario. In any case, both for EMAS and ISO
EMS, managing information should not be a problem.
Understanding and utility Indicators easily understandable by Percentage One of the principal reasons of defining KPIs to assess
decision-makers environmental performance of HEIs is having
understandable and easy to measure indicators that
provides key information for an effective and efficient
decision-making toward a better environmental
performance. Checking that indicators are key indicators is
essential.

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