ImpactU Versión 3.11.2 Última actualización: Interfaz de Usuario: 16/10/2025 Base de Datos: 29/08/2025 Hecho en Colombia
Propuesta desde la contabilidad ambiental para la toma de decisiones sobre la gestión del agua y de la energía en la Pontificia Universidad Javeriana-sede central
The following document addresses, from a methodical and qualitative point of view, a proposal is made from environmental accounting for the water and energy management decision-making process at Pontificia Universidad Javeriana – Main Campus, developed in three phases which are i) the Measuring, ii) the Evaluation and iii) the Communication is presented. The first phase of Measuring it’s developed from the revision of the water and energy management at Pontificia Universidad Javeriana (PUJ), and from the ecologic and environmental management plan; Allowing in this way to structure the Environmental Accounting Matrix, which allows to organize the information, joining of the water and energy management data with the financial variables. In the second phase of Evaluation, a route to address ten sustainability indicators of development is presented with its respective methodological sheets, which provide information in an objective manner, for the decision making regarding PUJ water and energy management. In the third and final phase of Communication the strategies are contemplated, conjugating the results of the Environmental Accounting Matrix and the indicators, to address the communicative action in the decision making process. Finally, contributions from the Environmental Accounting, CA (initials in Spanish) are presented, to contribute to the accounting and environmental process of PUJ.