Sustainable Logistic Management Plan as an alternative to minimize budget difficulties of Higher Education Institutions

Brazil has increased its scientific production in the past four decades, with public universities playing a major role in scientific and technological research in the country. Cuts in governmental budgets to these institutions put them at risk of closing down, impacting not only education, but also research and development in the country, thus threatening the future of the national science and technology system. Sustainable actions may help universities to overcome economic crisis. The aim of this study was to evaluate the results of the implementation, in 2008, of a Sustainable Logistic Management Plan (SLP) at the Federal University of Health Sciences of Porto Alegre (UFCSPA). Indicators were collected by the UFCSPA Environmental Management Commission (EMC) and were publicly available. The study analyzed indicators such as water and energy consumption and special waste production to assess trends in environmental aspects and their respective impacts. The number of graduate and undergraduate courses at UFCSPA increased during the period, therefore most indicators showed an increase in resource consumption in absolute values. However, a decrease was observed when consumption was analyzed per capita. Accordingly, overall consumption of electricity increased 143% from 2008 to 2020, whereas a reduction per capita was observed for this indicator. Special waste production increased 46% from 2013 to 2020, but the per capita production remained stable; and water consumption, despite having an average annual increase of 8%, also had a per capita reduction. This study shows how sustainable actions implemented by UFCSPA affected the use of resources, reducing the per capita waste and consumption of water, electricity, and disposable materials. In conclusion, the actions implemented by the university in 2008 and monitored by the EMC in the SLP contributed significantly to achieving financial balance in the institution.


Introduction
In Brazil and in other developing countries, the second half of the twentieth century was marked by an unprecedented expansion in demand and consequent offer/supply of higher education courses.This expansion is associated with a valorization of academic knowledge by the labor market, as well as to the recognition of academic research as an important asset (APARECIDO et al., 2020).In developing and underdeveloped countries, significant social inequalities often restrict access to higher education to a small segment of the society, while the majority of the population has limited schooling and rarely progresses to university education.Economic barriers, disparities in basic education quality, cultural and social barriers, and educational policies contribute to this inequality.Addressing these issues requires coordinated efforts to promote equity in education from early childhood through higher education, including policies to improve access, expand financial aid programs, invest in quality education across regions, and foster a culture that values diversity and equity (KURIAKOU, 2023).
Higher education has a strategic importance for all countries, with Higher Education Institutions (HEIs) being responsible not only for education, but also for research and development, enabling industry innovation.As a result, individuals who attend a HEI become more qualified and have more professional opportunities, and companies become more competitive internationally, increasing the country's Growth in Domestic Product (GDP) (GALLOUJ, 2018).Unfortunately, Brazil faces enormous challenges regarding higher education, research and development, including low education of the population, lack of professional and technical training, and great social inequalityas reflected in educational and social statistics (ALLAIN; GRUBER; WOLLINGER, 2019).
Most HEIs in Brazil are private institutions.Although public universities represent only 12% ( 299HEIs) of all HEIs in Brazil, they are responsible for approximately 80% of the scientific production carried out in the country.Brazilians public HEIs are administered either by the municipality in which they are located, by the state, or by the federal government.Accordingly, of the 299 public HEIs in the country, 61 (20%) are "municipal", 128 (43%) are "state", and 110 (37%) are "federal" institutions (UFCSPA, 2019).
These public HEIs are funded by the government, so students do not pay any fees.Thus, the role of these institutions in reducing social inequalities in Brazil is unquestionable, as they increase the chances of better employment in the future.In addition to the technical skills acquired in regular education curricula, it is important to realize that soft skills play a significant role in allowing students to respond to the unpredictable nature of today's work contexts and build a meaningful career for themselves and for others.These soft skills can be widely acquired through public HEIs, as they are extremely qualified and universally accessible, thus allowing students to become well-prepared professionals.Consequently, these individuals will have better chances of being employed and having higher professional status (GAMBOA; PAIXÃO; PALMA, 2014).Some Brazilian universitiesmost of them publicare recognized worldwide and are listed in the Times Higher Education Ranking (THE, 2021), such as University of São Paulo (USP), Federal University of Minas Gerais (UFMG), Federal University of Rio Grande do Sul (UFRGS), among others.The Federal University of Health Sciences of Porto Alegre (UFCSPA) is a recently founded public university specialized in Health Sciences and it is also included in the THE Ranking.The inclusion of universities in the THE

Sustainable Logistic Management Plan as an alternative to minimize budget difficulties of Higher Education Institutions
Ranking reflects their quality and contribution to society.Several factors are considered in this process, most of which are related to the Sustainable Development Goals (SDG) of the United Nations (UN) Agenda 2030 (THE, 2021).
Sustainability is one of the main principles assessed when analyzing the quality of an institution and its commitment to the SDGs.In addition, the Talloires Declaration, signed by more than 350 university rectors in over 40 countries in 1990, formalized the commitment to environmental sustainability in higher education.
In this way, the UN created the Decade of Education for Sustainable Development in 2005, encouraging and requiring public and private universities to align their missions, visions, and values with sustainability (UNESCO, 2021;RAMOS, 2015).Sustainable environments clearly contribute to reducing costs of institutions despite the relatively high investment required in the implementation phase.Accordingly, sustainable institutions not only are environment-friendly places but also spend less on infrastructure, thus becoming economically sustainable (LIMA; ALMEIDA, 2021).
Brazil faces one of the worst economic and political crises in its history (SANTOS, 2020), which has worsened with the COVID-19 pandemic.Recently, Brazil suffered significant budget cuts to public federal universities, mainly between 2020 and 2022.These institutions were already struggling to sustain their infrastructure, including paying for energy and water; therefore, urgent actions must be taken to reduce the impact of these financial restrictions (STEFAN; AGUIAR; HONÓRIO, 2020).
Despite the comparative advantages of public universities in terms of scientific relevance through their publications, they might not be maintained or even remain open if they do not initiate extensive reform programs and structural changes, especially in institutional management.Formulation of development projects and strategic management are essential to deal with a highly competitive and differentiated environment, aiming at sustainability, not only as a commitment to society and the environment, but also as an alternative for their financial survival (ROHRICH; TAKAHASHI, 2019).This scenario calls for a reformulation of the methods of financing higher education in Brazil, defining criteria through the degree of efficiency, effectiveness, and scientific contribution to the country.The analysis of the budgets and general accounts of the Brazilian government showed that projections and spending on education grew until 2015, when a downward curve of public funding on higher education started to be observed.Moreover, the available resources are insufficient in view of the structural problems of the educational systems (SILVA, 2019).
According to the UNESCO Science Report (2021), Brazil was the second country in number of publications about SARS-CoV-2, behind only the United States.Brazilian scientists accounted for 28% of the most cited publications on the subject.Brazil has been progressively increasing the number of publications for more than 30 years.During a relatively long period, investments in science and technology remained stable.However, according to the publication, the 2015 recession in the country drastically impacted research and development (UNESCO, 2021).Unfortunately, even with eventual recovery in economic growth and increase in its GDP, governmental investments in universities continue to decrease in Brazilreaching 19% in 2021.This will have a negative impact on the budget of federal universities and other public institutions (BRASIL, 2020;ANDRADE, 2019).

Sustainable Logistic Management Plan as an alternative to minimize budget difficulties of Higher Education Institutions
International Journal for Innovation Education and Research Vol.12 No.1 (2024), pg. 50 In order to adapt to the governmental financial cuts, universities must find alternatives to meet demands.This process depends on several factors, including a comprehensive understanding of the universities' managers about the economic scenario, the institution's situation, and other available financial resources (GENTA et al., 2019).With all the financial difficulties over time and little prospect for improvement, organizational planning that advocates sustainability has been recognized for its potentially significant roles in facilitating the reduction of natural resource consumption, such as water and electricity, as well as of waste generation; all of these reduce environmental impacts (GOUDIE, 2019).In fact, there is no place for institutions whose values are not based on sustainability for conservation of the planet (SOUZA et al., 2019).Thus, the incorporation of measures to minimize impacts combined with environmental indicators can contribute to decision-making.
Several HEIs worldwide have been engaged in transforming their campuses in order to become more sustainability-oriented.According to Lozano et al. (2015), areas of transformation in HEIs applying environmental indicator monitoring systems include education, research, community outreach, campus operations, assessment and reporting, institutional policy, and structure.Additionally, HEIs that apply sustainability concepts, both in professional education and institutional strategies, achieve significant positive results in all monitored areas.Moreover, sustainability is a strategic area of research, taking into account the significant role of universities in shaping worldviews, training human capital, and generating new knowledge for sustainable development (SONETTI et al., 2019).
Reduction of environmental impacts can reflect in the expansion of economic, environmental and social benefits.To obtain satisfactory results in different areas of sustainable development, it is necessary to incorporate monitoring, inspection and disclosure of information by the strategic sectors.Therefore, sustainability reports such as Sustainable Logistic Management Plans (SLP) may be a great alternative (FRANCO et al., 2017).
In this sense, this study aims to evaluate the environmental indicators in a Brazilian public HEI of federal administration, demonstrating the benefits of sustainability initiatives, and highlighting the SLP as an alternative for budget stability of these institutions.Furthermore, with the evaluation of environmental indicators in a federal HEI through a case study, it will be possible to assess the environmental impacts of this institution to identify quantitative and qualitative variations over time.Based on our results, we propose the implementation of SLPs with concrete sustainability actions as a priority initiative for the survival of public HEIs in Brazil.

Material and Methods
The object of this study was the Federal University of Health Sciences of Porto Alegre (Universidade Federal de Ciências da Saúde de Porto Alegre -UFCSPA), located in southern Brazil.The UFCSPA Environmental Management Commission (EMC) was created in 2009, reflecting the concern and involvement of the university with environmental quality and its direct relationship with health sciences.EMC is composed by members of UFCSPA academic community (professors, students and technical-administrative staff), and is responsible for the elaboration and implementation of an environmental management policy focused on

Sustainable Logistic Management Plan as an alternative to minimize budget difficulties of Higher Education Institutions
sustainable development (UFCSPA, 2019).This research evaluated the results of the implementation of UFCSPA SLP, in order to define a diagnosis of sustainability actions in the Institution.It is worth mentioning that UFCSPA is the only Brazilian HEI with a specific focus on human health areas.This is a case study that evaluated the indicators collected by UFCSPA EMC from 2008 to 2020, reported in the SLP, which is publicly available at UFCSPA website.The analysis of the SLP was based on the main environmental indicators of UFCSPA, such as water and energy consumption and special waste production.The study also assessed UFCSPA environmental education policies, which includes actions that can be qualitatively measured.
The trend in per capita consumption and gross consumption was analyzed over the period using linear regression analysis.To adjust the estimation of water consumption, the information of a leakage occurring between 2016 and 2019 was entered through a dummy variable.Trends were considered significant when pvalue <0.05.

Results and Discussion
The SLP analyzed in this study monitored indicators from 2008 to 2020.Although the document proposes to diagnose the situation of seven topics (water and sewage; selective waste collection; purchasing and contracting; staff displacement; electricity consumption; consumables; and improvements in the quality of life in the occupational environment), it presents only five quantitative topics in the 13-year period: annual population of UFCSPA; annual water consumption; annual electricity consumption; consumption of white paper, plastic cups, printer cartridges; and annual spending for disposal of special waste.
A previous study analyzed data on the public budget in Brazil, revealing a decrease in the allocation of resources to universities over the past few years.Noteworthy, the impact of such a reduction in investments was higher in public universities as compared to private ones.Based on the World Bank guidelines, this contributes to the viability of financial/educational groups' profits, rather than encouraging and investing in public HEIs as a priority in the country (CHAVES et al., 2018).Survival of public universities is even more difficult because of these changes, requiring actions to minimize the impacts.
In this sense, environmental tools associated with the implementation of a SLP may be a short-term path.Creation of a SLP complies with the Brazilian Government Federal Decree No. 7746/2012, which establishes the promotion of sustainable national development in the public administration (BRASIL, 2012a).
According to article 16 of this decree, dependent state-owned companies must prepare and implement a SLP, determining the creation of a committee responsible for interdisciplinary actions and comprising all areas and sectors of the institution.Thereby, this enables discussion on the topics, allowing greater involvement of stakeholders with sustainability in the Institution.Mandatory implementation of SLP emerges as a first step towards expanding sustainable thinking within public institutions, promoting discussions on relevant sustainability topics.

Sustainable Logistic Management Plan as an alternative to minimize budget difficulties of Higher Education Institutions
International Journal for Innovation Education and Research Vol.12 No.1 (2024), pg.52 Analysis of the UFCSPA Management Report of 2020 shows a significant growth of the institution in the number of undergraduate and graduate courses.Consequently, its physical structure, as well as the number of students, professors and technical staff increased.The Report also reveals the role of UFCSPA in the dissemination of knowledge and feedback to society, both through research activities as well as through extension programs and projects.Accordingly, scientific dissemination and cultural actions developed by UFCSPA reached more than 18,000 people in 2019.This impact on society reinforces the need for the institution to be increasingly aligning its mission, vision and values, not only with economic and social responsibility, but also through environmental actions (UFCSPA, 2020).
In recent years UFCSPA has sought to expand its physical structure with two new buildings on its campus.Structural expansion was a response to the increase in undergraduate and graduate courses, from 3 undergraduate and 3 graduate courses in 2004 to 16 and 12, respectively, in 2019.The annual population of UFCSPA, considering its employees, undergraduate and graduate students, residency students, on-site and distance specialization students and outsourced employees has been increasing every year, with a slight decrease in the last two years (Figure 1).In 2020, UFCSPA total population was 5,590 people, of which 4,476 were undergraduate and graduate students.On this subject, there is a significant linear trend in UFCSPA population in the period 2008-2020 with an average annual increase of 417.4 people.As revealed by our analysis, despite the increase in the institution's community, the per capita consumption of some resources was maintained or even decreased, which can be partially explained by the fact that some of UFCSPA resources are directed to the development of actions aimed at environmental sustainability.Moreover, UFCSPA is committed to meeting the goals defined in its SLP, permeating the Environmental Agenda for Public Administration.All actions and goals established in UFCSPA SLP are monitored by the EMC (UFCSPA, 2021).

Population
Year

Sustainable Logistic Management Plan as an alternative to minimize budget difficulties of Higher Education Institutions
International Journal for Innovation Education and Research Vol.12 No.1 ( 2024), pg.53 The SLP (2021) reports the amount of special waste (characterized as biological, infectious, or chemical waste) produced per year (Figure 2).The SLP was not mandatory and did not exist before 2013, therefore these indicators began to be monitored as a unit of measurement in liters in 2013.Considering their risks to the environment and these are indicators that generate significant expenses, they should be continuously monitored.There was a significant linear trend in the annual production of special waste at UFCSPA (liters) in the period, with an average annual increase of 6,229.17liters (p=0.034).However, there was no significant linear trend in the per capita production, with an average annual decrease of 0.049 liters (p=0.927).The EMC was created in 2009, and four years later the institution was already monitoring special waste in liters, understanding its high risk to the health of the intramural and extramural community, as well as to the environment.A clear increase in waste production is observed in 2016, which can be explained by the inauguration of a new research building; a gradual increase still occurred in the following years, as new laboratories opened.
Noteworthy, because of the COVID-19 pandemic, in 2020 UFCSPA started teaching non-essential classes and activities at a distance, causing a small reduction in special waste generation.Additionally, regarding actions implemented by the university with a focus on reducing waste, we highlight: "Implement continued campaign of orientation of outsourced employees on garbage disposal after collection of the dumpsters" in 2015; "Elaborate informative labels to put on the organic and recyclable garbage cans" in 2014; "Hire specialized company for the collection of solid environmental waste type A, B and E, according to the classification of RDC 306, RDC 222 and CONAMA" and "Make available a garbage can for collection of special waste for the internal and external community" in 2017.The coincidence of the dates of actions with reductions in production of this indicator proves the efficiency of these initiatives and their environmental, social, and economic return.

Sustainable Logistic Management Plan as an alternative to minimize budget difficulties of Higher Education Institutions
International Journal for Innovation Education and Research Vol.12 No.1 ( 2024), pg.54 An important aspect observed during the analysis of environmental indicators is that all UFCSPA rooms have trash cans to separate organic and recyclable waste.However, the quantities of each type of waste generated are not monitored, nor the amount of waste that is effectively recycled and composted due to lack of communication between the sectors that collect, segregate and quantify the waste.Notwithstanding, environmental education of people in relation to segregation was effective; also worth mentioning that this is a continuous initiative because there is a high turnover of students and employees.
Regarding water consumption, some actions have been carried out at UFCSPA since 2008, mainly to raise awareness and reduce water consumption (Table 1).As can be observed in Figure 3 Installing a rainwater harvesting system 2017 A significant linear trend was observed in water consumption at UFCSPA (m³) over the period, with an average annual increase of 3,265.8m³ (p=0.042).However, no significant linear trend was observed in per capita consumption, with an average annual per capita increase of 0.15 m³ (p=0.535).

Sustainable Logistic Management Plan as an alternative to minimize budget difficulties of Higher Education Institutions
International Journal for Innovation Education and Research Vol.12 No.1 (2024), pg.55 Electricity consumption increased gradually in the period, except for the years 2016 and 2018, which showed a reduction when compared with the previous year.In 2020, as expected as a result of COVID-19, there was an additional notable reduction (Figure 4).There was a significant linear trend in electric energy consumption at UFCSPA (kWh) in the period (p=0.001) with an annual average increase of 89,936.2kWh.In per capita consumption, there was also a significant linear trend (p<0.001),but with an annual average decrease of 23.4 kWh.
Reductions in electricity consumption in 2016 and 2018 may be considered a result of initiatives implemented in the institution, such as awareness campaigns starting in 2016.Moreover, the lighting changes, appliance replacement and use of more energy-efficient light bulbs in 2018 also contributed to reducing electricity consumption (Table 2).The last quantitative indicators monitored by SLP are the consumption of white printing paper (A4), printer cartridges, and disposable plastic cups.These indicators were previously determined as part of the SLP by federal regulation (BRASIL, 2012b).Absolute paper consumption had a slight variation, except for the year 2020, when a drastic decrease was observed, as expected due to the pandemic context (Figure 5).No significant linear trend was observed in the consumption of A4 white paper in UFCSPA (packages with 500 sheets) in the period, with an average annual decrease of 156.7 packages (p=0.205).However, in per capita consumption, the trend was significant, with an average annual decrease of 0.054 packages (p=0,012).
Despite having some change, we must observe that even though the UFCSPA population has increased, paper consumption remained stable, reflecting a reduction in per capita consumption.Many improvements in information technology have been made at UFCSPA, such as migration of official processes and documents from physical to digital systems, which contributed to such a reduction in paper consumption.

Sustainable Logistic Management Plan as an alternative to minimize budget difficulties of Higher Education Institutions
International Journal for Innovation Education and Research Vol.12 No.1 (2024), pg.57 Computerized processes contributed for reduction not only in the use of white paper but also of printer cartridges (Figure 6).No significant linear trend was observed in printer cartridge consumption at UFCSPA (units) in the period with an average annual decrease of 20.9 cartridges (p=0.208).However, in the per capita consumption, there was a significant tendency in reduction, with an average annual decrease of 0.005 cartridges (p=0.049).
When analyzing consumption of disposable cups, we obtained similar results, with an increase in consumption in 2016, the year of physical and academic expansion of UFCSPA.This decrease continued in the following years, which can be associated with the sustainability initiatives proposed by the institution.
Figure 6.Printer cartridge consumption (in units) at UFCSPA (2015UFCSPA ( -2020)).The UFCSPA SLP also highlighted the projects and extension programs for the intramural and extramural community.Of all the 69 projects and programs, the only project with a more environmental perspective was entitled "Sustainable technologies for dyeing fabrics aiming at the inclusion of young people (IMMIGRANT/BRAZILIAN) in vulnerable situations, using strategies of popular solidarity economy with a view to income generation".Moreover, there were 6 additional initiatives originated by EMC actions.This finding clearly shows that UFCSPA is engaged in the social sphere and in improving the quality of life in the occupational environment, but is not working specifically on environmental issues in its research and extension programs.
In its updated Institutional Development Plan (IDP 2020(IDP -2029)), UFCSPA committed to engage with other sectors of society in a dialogical manner, building knowledge in the following fields: communication, culture, human rights, education, environment, health, technology and labor.For each area, UFCSPA SLP proposes a number of actions, totaling 69 (Table 3).Notably, the highest number of actions are directed to "Health", whereas "Environment" is the area with the least number of actions, including initiatives promoted by EMC (Table 4).In its Management Report (2020), UFCSPA addresses goals to be achieved to meet the Agenda 2030.
Even though these goals do not directly refer to "sustainability" or "environment", several actions carried on by UFCSPA contribute or are related to these issues, and also impact the institutional expenses.For example, in 2019 the University invested R$ 1,283,084.59(approximately US$ 310,000 at that time) in solar photovoltaic plants, contributing not only to the production of sustainable energy, but also to a reduction in expenses on electricity consumption.Another initiative that contributed for sustainability and for the environment was the installation of bicycle racks in the campus, encouraging the use of alternative transport.
Finally, it is clear that UFCSPA has gradually undertaken several actions to improve the rational use of resources, and these actions have contributed for both environmental and economic sustainability.It is important for the institution to work constantly in the actions proposed in its IDP and SLP to improve indicators, thus serving as green marketing and contributing to the awareness of society.

Sustainable Logistic Management Plan as an alternative to minimize budget difficulties of Higher Education Institutions
International Journal for Innovation Education and Research Vol.12 No.1 (2024), pg.59

Conclusion
The current economic crisis in Brazil has severely impacted public HEIs.Hence, investing in sustainable initiatives may be a way to overcome part of this problem.This study shows how actions implemented by UFCSPA, a Brazilian Federal University specialized in Health Sciences, impacted the use of resources, reducing consumption of water, electric energy and disposable materials, as well as decreasing waste generation.Notably, these actions contribute for sustainability, both in environmental as well as in economic and social terms.Recently, the significant cuts in federal funding put Brazilian public institutions at risk of closing down, threatening education as well as scientific research in the country.In the medium and long term, this will increase social inequalities and poverty.Therefore, it is urgent that the Brazilian government rethinks its policies and strategies, considering the unquestionable importance of HEIs for the development of the country.
, despite the university's growth during these years, such actions resulted in a stabilization of water consumption between 2013 and 2015.It is notable the exponential increase in the years 2016, 2017 and 2018, which were caused by leaks in the public supply network.This problem was solved in 2018, generating credit on the water bills for the institution as compensation for the loss caused.After the repair, water consumption decreased in 2019.Another reduction in consumption in 2020 can be associated with the suspension of in loco activities due to SARS-CoV-2 pandemic.Table 1. Initiatives to reduce water consumption at UFCSPA.Source: Adapted from SLP, 2021.areas of the buildings about the rational use and consumption of water 2008 a 2020
energy-saving light bulbs (LED) 2017 a 2020 Install motion sensor-controlled bathroom lighting 2015 Gradually replace old monitors with LCD monitors 2008

Table 2 .
Actions to reduce electricity consumption at UFCSPA.Source: Adapted from SLP, 2021.

Management Plan as an alternative to minimize budget difficulties of Higher Education Institutions
International Journal for Innovation Education and Research Vol.12 No.1 (2024), pg.58