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Year 29 Nr 113 first quarter 2009SEGURIDADy Medio Ambiente
Safety in the use of chemical products in the workplace● Working exposure to Volatile Organic Compounds (VOCs) ● Ecological
footprint of the Campus de Vegazana ● Green taxes
SEGURIDAD Y MEDIO AMBIENTETrade journal of FUNDACIÓN MAPFRE
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TO-0163-2008ISSN: 1888-5438
Year 29 Nr 113 first quarter 2009SEGURIDADy Medio Ambiente
Safety in the use of chemical products in the workplace● Working exposure to Volatile Organic Compounds (VOCs) ● Ecological
footprint of the Campus de Vegazana ● Green taxes
FIPPPrint run: 20.800 copies19.833 copies between july 2007 andjune 2008.
MEMBER OF THE
FUNDACIÓN MAPFRE will not be held liable for thecontents of any article. The fact that it sponsors the
distribution thereof does not imply conformity with thepapers published herein. Reproduction of articles andnews is permitted provided that FUNDACIÓN MAPFREis notified beforehand and the source is duly quoted.
Spanish section of the InternationalFederation of Periodical Press
Cov
er im
age:
Illu
stra
tion
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SEGURIDAD Y MEDIO AMBIENTE Nº 113 First quarter 20092
Summary
Safety in the use of chemical products in the workplace3
LEGISLATION
Ecological footprint of the Campus de Vegazana, LeónUniversity
8
Green taxes10
ENVIRONMENT
VOCs in working environments5
INDUSTRIAL HYGIENE
LEGISLATION
Legislation framework: the safety ofchemical products within theoccupational risks prevention system
In relation to employers and user firms
in general, the Occupational Risks Pre-
vention Act (Ley de Prevención de Riesgos
Laborales: LPRL) lays down a whole set of
legal provisions that aim to safeguard the
health and safety of workers. The basic te-
net is set forth in article 14, establishing
the «duty of employers to protect their
workers from occupational risks». Their
preventive action is to be based, among
other things, on an initial assessment of
the risks when choosing the chemical subs-
tances or preparations [articles 16.2.a) and
25.2 LPRL]. Article 4.2.a) of Royal Decree
(Real Decreto) 39/1997 of 17 January ap-
proving the Prevention Services Regula-
tion (Reglamento de los Servicios de Pre-
vención) then lays it down that if any of
the risks turn out to be unavoidable after
this initial risk assessment, then an addi-
tional assessment has to be made of the
jobs potentially affected by chemical subs-
tances and preparations, among other ele-
ments.
Nonetheless, the above preamble should
not be taken to mean that the buck always
stops solely with the employer, for it would
seem to be equally reasonable to hold ot-
her occupational-risk-prevention stake-
holders liable (such as the foreman, char-
gehand, designated worker, prevention
officer, inhouse or outsourced prevention
3Nº 113 First quarter 2009 SEGURIDAD Y MEDIO AMBIENTE
Safety in the use of chemical products in the workplace
LEGISLATION, CAVEATS AND LIABILITIES
Author: JOSÉ RICARDO PARDO GATO. Lawyer, HigherOccupational Risks Prevention Officer. Legal Consultantof the Galicia Association of Health-and-Safety-at-WorkProfessionals (Asociación de Profesionales deSeguridad y Salud Laboral de Galicia: APROSAL).
Illus
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service, etc.), while the workers themsel-
ves would also obviously be held ac-
countable for their obligations and con-
comitant liabilities. In due accordance
with their training and following the em-
ployer’s instructions, workers will inde-
ed be bound to use and handle hazardous
substances properly, in accordance with
their nature and likely risks (article 29.2.1
LPRL). That said, it should also be borne
in mind here that our legislation does not
flesh out or even sketch in the liabilities
to be met by the various operators inter-
vening in the wide range of preventive ac-
tivities. This has led to many difficulties
of interpretation, both from the jurispru-
dential and case-law point of view.
The liability of manufacturers, impor-
ters and suppliers is much less of a quag-
mire. These liabilities are at least fores-
hadowed in article 41 LPRL, where it is ge-
nerally laid down that manufacturers, im-
porters and suppliers of products, as well
as machinery, equipment and work uten-
sils, are bound to ensure that these do not
represent a source of danger to workers,
always on condition that they have been
properly installed and are also properly
used in due accordance with their right-
ful purpose.
The second paragraph of the article then
goes on to stipulate – now in a more spe-
cific manner – the actual safety obligations
incumbent upon manufacturers, impor-
ters and suppliers of chemical products
and substances used in the workplace.
What are the legal responsibilities of manufacturers, distributors and user companies of workplace chemicalproducts? This article aims to come up with the answer to this and other related questions about the use of this typeof products in the workplace, pooling the author’s research work from February 2006 to February 2007 (and thenbrought up to date) carried out on a FUNDACIÓN MAPFRE industrial-hygiene research grant.
LEGISLATION
SEGURIDAD Y MEDIO AMBIENTE Nº 113 First quarter 20094
They are expressly bound to «package and
label same so that they may be safely kept
and handled, clearly identifying their con-
tent and the handling or storage risks to
the health and safety of workers».
All these subjects are bound to furnish
employers with the necessary informa-
tion to ensure that the use and handling
of said products and also chemical subs-
tances and preparations by workers is ca-
rried out without health-and-safety risks
and employers are also bound to ask for
this information and pass it on in good
and due form to their employees.
The manufacturer of chemical products
and substances will be required to elimi-
nate risks at source and conduct an as-
sessment of any subsistent risks, while
manufacturers together with importers
and suppliers of such products and subs-
tances shall inform employers of the com-
plementary or additional safety measu-
res to be taken as well as the various oc-
cupational risks bound up in their normal
use and proper handling and employment.
Although some critical voices have be-
en raised against article 41 LPRL1, casting
doubts on its feasibility or enforceability,
usually on the basis of pre-existing laws
or concurrent legislation passed subse-
quently, I am of the opinion that the in-
clusion of this article in the law is in ge-
neral more than justified2, especially in
light of the fact that the complementary
nature of the work-safety and product-sa-
fety legislation does not discharge the obli-
gation to provide specific protection from
risks inherent to the working activity. Wit-
ness the obvious enrichment with the in-
corporation of the element of protection
and prevention from the risk implied in
the workplace chemical product.
We therefore believe that this article pro-
vides a nexus between both sets of legis-
lation and is also conducive to the overall
coherence and unification of the obliga-
tions incumbent on manufacturers, im-
porters and suppliers of workplace pro-
ducts, without detriment to the inclusion
of specific requirements for chemical pro-
ducts, the legal framework serving as the
overall nexus of union and rationale for
the rest of the legislation.
The obvious conclusion to be drawn
from these opening remarks is that the
work-safety and product-safety legislation
has to be taken into account together. The
legal basis for the latter, in terms of all pro-
ducts designed for consumer use, is Real
Decreto 1801/2003 of 26 December. No-
netheless, the aim of establishing the lia-
bility of manufacturers, importers and sup-
pliers of workplace chemical products ur-
ges us, as in the case of the employer, to
cast a look back at the classical postulates
of the Civil Code (Código Civil), bringing
into conjunction the general rules on con-
tractual and non-contractual liability with
the intrinsic implications of article 41 LPRL
in terms of the determination of the safe
product. Due consideration will also have
to be given to the social security legisla-
tion, albeit only in terms of a recargo de
prestaciones (employer-paid surcharge in
social security benefits) to cover damages.
The postulates of the Penal Code (Código
Penal) may also have to be taken on board
for those liabilities that may be invoked by
criminal action.
This panorama of compensation pos-
sibilities would also have to take into ac-
count recourse to industrial safety legis-
lation if any of these subjects should in-
cur in any breach thereof; we are referring
here specifically to the Industry Act (Ley
de Industria) 21/1992 of 16 July. Unlike
the general product safety law, this act ex-
tends its protection umbrella to all sub-
jects, whether or not they are consumers,
albeit circumscribing its radius of action
to industrial products, including chemi-
cal products.
All this legislation would have to be ta-
ken into account to try to plug the gaps in
prevention legislation in relation to these
agents. For although the aforementioned
article 41 LPRL lays down the general path
to follow in terms of the obligations of the-
se subjects, neither the LPRL itself, nor,
subsequently, Royal Legislative Decree
(Real Decreto Legislativo) 5/2000 of 4 Au-
gust approving the revised text of the La-
bour Infringements and Penalties Law (Ley
de Infracciones y Sanciones del Orden So-
cial) sets forth any precept whatsoever to
regulate the liability of manufacturers, im-
porters and suppliers of chemical work-
place products in the event of any breach
of these requirements. In default of the
necessary coordination between health
and safety legislation and the product and
industrial safety legislation, and the latter
legislation with the LPRL, this lack shows
the loopholes and patchy nature of a sys-
tem that should strive to be uniform and
coherent.
This clutch of circumstances, together
with the inconsistent case law dealing with
the liability of user companies, make the
study of the obligations and liabilities of
manufacturers and distributors of chemi-
cal workplace products a minefield of con-
flicting viewpoints and gaping loopholes.
As if that were not enough, due consi-
deration must also be given to the rest of
the legislation specifically regulating the
various aspects impinging on preventive
matters of products and chemical risk in
the workplace, not to mention what we
might call the current and future Europe-
an legal system applicable to chemical
substances and preparations. This ove-
rarching legislation exacerbates the alre-
ady complex legal situation to be taken in-
to consideration when tackling this analy-
sis, but leaving any of these factors out of
account would to some extent invalidate
the conclusions drawn. ◆
(1) See also, SEMPERE NAVARRO, A.V., GARCÍABLASCO, J., GONZÁLEZ LABRADA, M. and CARDENAL
CARRO, M.: Derecho de la seguridad y salud en eltrabajo, 3ª ed., Civitas, Madrid, 2001, p.67. Along the
same lines, and quoted in the above authors,CABEZA PEREIRO, J. and LOUSADA AROCHENA, J.F.:
Comentarios a la Ley de Prevención de RiesgosLaborales, Comares, Granada, 1998, p. 310.
(2) Opinion shared by RODRÍGUEZ SANZ DEGALDEANO, B.: Responsabilidades de los fabricantes
en materia de prevención de riesgos laborales, LexNova, Valladolid, 2005, especially p. 33.
5Nº 113 First quarter 2009 SEGURIDAD Y MEDIO AMBIENTE
INDUSTRIAL HYGIENE
and its two subsequent amendments (R.D.
1124/2000 and R.D. 349/2003) deal with
worker exposure to these carcinogenic
and mutagenic agents, while also overri-
ding earlier provisions (benzene and vinyl
chloride), laying down new permissible
exposure limits for both compounds. The
Spanish Health and Safety Executive (Au-
toridad Laboral), through the National
Health-and-Safety-at-Work Institute (Ins-
tituto Nacional de Seguridad e Higiene en
el Trabajo: INSHT) of the Employment
and Immigration Ministry (Ministerio de
Trabajo e Inmigración) has established
occupational exposure limits to chemi-
T he workplace presence of carci-
nogenic or mutagenic agents may
pose serious health and safety risks
to workers and is therefore one of the main
concerns of occupational risks preven-
tion. Royal Decree (Real Decreto) 665/1997
cal agents, as have Health and Safety Exe-
cutives in other countries through their
own technical bodies.
Volatile Organic Compounds (VOCs)
are one of the most important classes of
toxic, carcinogenic or mutagenic agents
present in the workplace and posing a
potential threat to workers’ health. Ac-
cording to the World Health Organisa-
tion, VOCs are defined as the group of or-
ganic compounds with boiling points
between 50 and 250 ºC. In a broader sen-
se, VOCs include not only thousands of
toxic chemical compounds but also pre-
cursors of photochemical smog, which
Different methodologies for assessing workplace risks caused by Volatile Organic Compounds (VOCs)
COMPARATIVE METHODS
Authors: JAVIER CARO HIDALGO 1, MERCEDESGALLEGO FERNÁNDEZ 2, ROSA MONTERO SIMO 3
1 Chemistry Graduate. Analytical ChemistryDepartment, Córdoba University. 2 Professor of theAnalytical Chemistry Department, Córdoba University.3 Doctor in Chemistry. Director of the OccupationalRisks Prevention Center of Córdoba, RegionalEmployment Ministry, Regional Council of Andalucí[email protected]
This study examines two different analysis and sample taking-methods for recording the workplace presence ofVolatile Organic Compounds (VOCs) to ascertain the risks run by four categories of workers (painters, furniturevarnishers, car painters and service station employees) exposed to toxic, carcinogenic or mutagenic chemicals.The study provides valuable insights for improving preventive activities in tasks of this type.
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INDUSTRIAL HYGIENE
SEGURIDAD Y MEDIO AMBIENTE Nº 113 First quarter 20096
given out even by water-based paint. In
this study a selection was made of a mix-
ture of glycol and ammonium ethers. The
results show no substantial differences
in three groups of volunteers: atopic, no-
natopic and painters. Other studies have
shown up psychological deviations such
as deficits in concentration, memory and
reaction time among car painters with
long-term exposure to solvents, as com-
pared to unexposed subjects.
The VOC exposure of service station
workers has also been studied by several
researchers. By way of summary, the most
notable result is the high level of airbor-
ne benzene, toluene and xylene in these
service stations while fuel refilling ope-
rations are underway, and a high corre-
lation between the airborne levels of the-
se compounds and levels in the air exha-
led by service station workers. In this
context aromatic hydrocarbons are worthy
of special attention given their well-esta-
blished mutagenic and carcinogenic pro-
perties. Exposure to benzene and deri-
vatives thereof is particularly important
in oil refineries in terms not only of inha-
lation but also of skin contact with the
fuel oil, with the intermediate products
(during the refining process) and with fi-
nal products such as petrol. A study has
recently been made of refinery workers
to find out the effects of exposure to ben-
zene, toluene and xylenes, based on uri-
ne samples (biological index) and perip-
heral blood (genotoxicity test). The urine
analysis shows that the metabolite level
in exposed individuals is below the bio-
logical limit and the higher levels seem to
bear a relation to tobacco consumption;
the comet test (genotoxicity test) showed
the genotoxic effects (DNA damage and
possible cancer risk) caused by exposu-
re to these compounds.
In light of all the above, this study tried
to compare the analysis and sample ta-
king methods, assessing the exposure le-
vels of workers in contact with VOCs, such
as house painters, furniture varnishers,
car painters and service station workers.
To do so samples were taken of the am-
bient air and the alveolar air of the wor-
kers; this latter reading is more trustworthy
than exhaled air because it is actually in
contact with the blood. The workers’ al-
veolar air samples were taken before (blank
samples) and after the work shift to assess
the workers’ real VOC contamination du-
ring same. Devices of proven validity in
taking alveolar air samples were used, na-
mely the Bio-VOC breath samplers. Si-
multaneous samples of workplace am-
bient air were also taken to test the effi-
cacy of the collective protection measures
and personal protection equipment and
also to establish possible correlations bet-
ween biological and ambient air samples.
The study presented in this paper as-
sessed the exposure of 24 workers, ascer-
taining the levels of 26 VOCs (basically es-
ters, benzene and derivatives, and chlo-
rethylenes) in the alveolar and ambient
air. The results presented show that the
alveolar air (as opposed to the exhaled
air) of the VOC-exposed workers might
contain high levels of the compounds exis-
ting in the ambient air, in proportion to
their real exposure. The VOC levels in the
alveolar air thus vary directly with the le-
vels existing in the ambient air, but the-
re are two very different absorption ki-
fuel the greenhouse effect and / or acce-
lerate the depletion of the ozone layer.
These substances are present in the gre-
at majority of working environments at
concentrations of a few ppm.
The Biological Limit Values (BLVs) of
the most common VOCs and also their
classification as category 1 or 2 carcino-
gens (C1, C2) are laid down in the docu-
ment «Occupational Exposure Limits for
Chemical Agents in Spain» («Límites de
exposición profesional para agentes quí-
micos en España»), 2008. Furthermore,
according to the International Agency for
Research on Cancer (IARC, 1971-2007),
experimental studies on animals and hu-
man beings have given ample evidence
for the mutagenic and carcinogenic ef-
fects of some VOCs in human beings. It
is currently estimated that between 60%
and 90% of human cancers might be trig-
gered by environmental factors, mainly
due to chemical carcinogens.
Workplace exposure to VOC mixtures
has been assessed in many trades, such
as painters, varnishers, polishers, cob-
blers, laundry workers, cleaners, etc. Se-
veral of these studies have dealt with car
painters, since these workers are sub-
jected to prolonged exposure to a great
variety of organic solvents at relatively
high levels. Fortunately, in the last 10-15
years the VOC exposure of these workers
has been reduced by application of stric-
ter standards including compulsory use
of collective protection measures and /
or personal protection equipment in the
workplace, together with the replace-
ment or reduction of the most toxic sol-
vents in these products. The use of wa-
ter-based paint, for example, has greatly
reduced car painters’ exposure to orga-
nic solvents.
This issue is so important from the oc-
cupational health point of view that an
assessment has recently been made of
the acute effects during controlled expo-
sure to some volatile organic compounds
Volatile Organic
Compounds (VOC) are one
of the most important
classes of toxic,
carcinogenic or mutagenic
agents present in the
workplace and posing
a potential threat to
workers’ health
7Nº 113 First quarter 2009 SEGURIDAD Y MEDIO AMBIENTE
INDUSTRIAL HYGIENE
netics, one for benzene-derived aroma-
tics (toluene, xylenes and alkylbenzene),
with mean absorption percentages of 50%,
and another for esters, with mean ab-
sorption percentages below 20%. In ot-
her words, the higher absorption rates co-
rrespond to the most toxic compounds,
benzene and its derivatives, which are al-
so the compounds that genotoxicity stu-
dies have associated with chromosome
aberrations and DNA damage. Special
mention must go to benzene, since it is
linked in many workers to the smoking
habit; thus, in house painters, varnishers
(barring worker 12) and car painters (ba-
rring workers 13 and 16), the benzene le-
vels in alveolar air are higher than or si-
milar to the ambient levels in smokers.
Service station workers show the highest
levels of benzene in alveolar air of all wor-
kers studied; this is related solely to am-
bient levels, for the workers concerned
were non smokers. Of all workers studied,
if we concentrate on mean values found
in alveolar air, the most exposed are car
painters, followed by the varnishers. As
regards the individuals exposed, no me-
aningful relationship has been found bet-
ween age, sex or exposure time (the ye-
ars that each individual of the group has
spent carrying out the same tasks). This
is because the alveolar air has been analy-
sed and existing toxic compounds are ge-
nerally eliminated completely after the
working day. Witness the fact that, at the
beginning of the working day (8 a.m.)
practically none of the 26 VOCs analysed
was found in the 24 workers (except ben-
zene in smokers). Quite another thing is
the harm done to the organism by these
solvents. Here, genotoxicity studies show
that exposure, even at low but continuous
levels (here the number of years in the
post does indeed matter), to many of the-
se solvents (especially benzene and de-
rivatives thereof) does carry a cancer risk.
This study also shows that the use of
spray booths and protection clothing and
masks is vital for cutting down or avoiding
completely VOC contamination in these
workers. The staff responsible for preven-
tive activity within the firm, by any of the
arrangements provided for by law, should
therefore keep an eye on this problem and
check the efficacy of this equipment and
fittings. Thus, although car painters are in
theory those who have the greatest con-
trol over airborne chemical agents by ge-
neral use of spray booths, the study has
shown that, if they do not wear protection
equipment while mixing the paint, there
might be dermal absorption of the VOCs.
They should also wear suitable protec-
tive clothing and gloves to prevent der-
mal absorption. Finally, contrary to com-
mon belief, service station workers are
not in fact a risk population, and the risk
rate is falling even further in view of the
spread of self-service establishments with
minimum handling of the petrol by the
employees themselves. In sum, preven-
tive activities in tasks of this type need to
be improved and workers trained in go-
od working practices. ◆
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Acknowledgements
This article has been subsidised by the researchgrant CTQ2007-63962 from the Ministry ofEducation and Science (Ministerio de Educación andCiencia), and research grant SC/UNI/00013/2007from the Regional Employment Ministry (Consejeríade Empleo) of the Regional Council of Andalusia(Junta de Andalucía). The authors wish to thank allworkers who collaborated in this study.
ENVIRONMENT
SEGURIDAD Y MEDIO AMBIENTE Nº 113 First quarter 20098
Introduction and backgroundIn recent decades many indicators and
methodological approaches have been
developed for evaluating the sustaina-
bility of a region or given social activity.
Some of these evaluation methods are
related to the Earth and the resources
used by a given society to live and carry
out an activity. Such is the case of the
ecological footprint indicator.
In the nineties William Rees and his
pupils (Bicknell et al., 1998) from the Ca-
nadian university of British Columbia
coined the concept of ecological foot-
print (hereinafter EF) as the new indi-
cator of a population’s degree of sustai-
nability. The main idea behind this re-
search is that each individual, each
process, each activity and each popula-
tion has an impact on the Earth, due to
the resources they consume, the waste
they produce and also the use of the ser-
vices furnished by nature. This infor-
mation can be converted into the bio-
logically productive area needed to me-
et these flows.
The footprint calculation method pro-
posed by Wackernagel and Rees (1996)
works from the assumption that each
unit of matter or energy consumed calls
Authors: PAULA ARROYO HERNÁNDEZ, JOSÉMANUEL ÁLVAREZ, JORGE FALAGÁN FERNÁNDEZ,CARLOS MARTÍNEZ SANZ, GEMMA ANSOLAGONZÁLEZ & ESTANISLAO DE LUIS CALABUIGEnvironment Institute (Instituto de Medio Ambiente).Ecology Area. Faculty of Biological andEnvironmental Sciences. Campus de Vegazana. León(Spain). Contact: [email protected]
A calculation approach. Implications for the sustainability of the university community
ECOLOGICAL FOOTPRINT OF THE CAMPUS DE VEGAZANA, LEÓN UNIVERSITYIn 1996, the Canadian Scientists Mathis Wackernagel and William Rees published the book Our ecologicalfootprint: reducing human impact on the Earth, defining a new sustainability indicator dubbed the ecologicalfootprint. This paper reports on the ecological footprint study made of León University’s Campus de Vegazana.The ultimate aim of this study is to determine this footprint and pinpoint the possible reduction measures.
Jorg
e Fa
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ez
9Nº 113 First quarter 2009 SEGURIDAD Y MEDIO AMBIENTE
ENVIRONMENT
for a certain tract of land for providing
the resources consumed or dealing with
the waste produced. This is why the cal-
culation of this indicator involves an es-
timation of the necessary land for pro-
ducing each consumption element per
person. This area is obtained by dividing
the annual mean consumption of each
of these elements (Kg / inhabitant) by
the annual mean productivity (Kg /hec-
tare) (Mayor et al., 2003).
Objective: application of theecological footprint calculation tothe Campus de Vegazana of LeónUniversity
This paper presents the EF calculation
for León University’s Campus de Vega-
zana in 2006. Due to the particular fea-
tures of the study’s territorial sphere, the
methodology needed to be adapted in
certain aspects to bring it into line with
what some authors have called the «EF
of a closed economy», i.e. a community
engaging in no trade with other econo-
mies. This means that consumption do-
es not exceed interior production, be-
cause no more products can be consu-
med than those coming from the
biologically productive area available.
The EF would therefore offer no infor-
mation on the existence of any ecologi-
cal reserves or deficits and would hence
forfeit much of its utility (Penela and Vi-
llasante, 2007).
There are two standardised methods
for EF calculation, the compound met-
hod and the component method (see
Simmons et al., (2000) and Chambers et
al., (2000), for more information there-
on). This study has adopted the second
method.
EF calculations in other universities
would enable a comparison to be made
of the values obtained. Most studies of
León University concentrate on the Cam-
pus de Vegazana, located to the north of
the city of León. At the moment it offers
a total of 53 degree subjects taught in 17
centres by 26 departments. In the aca-
demic year 2006/2007 the total number
of students was about 14,000.
Drawing from the classic resource ca-
tegories established by Rees and Wac-
kernagel, this study has worked with a
total of 11 variables. Only the food cate-
gory has been left out, since there were
not enough data and methodological
motives to go on.
Ecological footprint of the Campus de Vegazana
Once we have worked out the global
consumption of Campus de Vegazana
for 2006, we turn to the calculation of the
biologically productive hectares neces-
sary for producing the resources used on
campus.
Calculated consumption figures have
been converted into global hectares by
dividing the total amount consumed of
each good by its biological productivity
and multiplying it by an equivalence fac-
tor. In the particular case of CO2 emis-
sions the total amount of emissions is
divided by the CO2-fixing capacity of wo-
odland masses and oceans and multi-
plied by the corresponding equivalence
factor. This gives us the ecological foot-
print of each good consumed.
Adding together the ecological foot-
prints of all the goods and dividing this
figure by the number of people making
up the university community of Cam-
pus de Vegazana gives us the total per
capita ecological footprint. This then re-
presents the necessary surface area for
satisfying the consumption and absor-
bing the waste of each campus member.
The final result shows an ecological fo-
otprint per member of the university
community of Campus de Vegazana of
0.45 gha/cap. ◆
Acknowledgements
This research work has been carried out under the2008 research grant scheme of the Institute ofPrevention, Health and Environment (Instituto dePrevención, Salud y Medio Ambiente) ofFUNDACIÓN MAPFRE.Our thanks also go to all the following:To all those persons and institutions that havehelped us in carrying out this research work, in allits phases.To URBASER and to GERSUL, especially to AntonioNicolás, José Manuel and Secundino Prieto, for theinput of figures on the waste generated by theCampus de Vegazana.To Vicente Fernández, for all the figures on theuniversity’s energy consumption.To Luis Roy, for the information on campusoccupancy and the buildings making it up. And toNacho and Miguel of SERCAR, who are ever willingto do everything they can to help.To Francisco Gallego, for his input of information onpaper consumption and photocopies of all thefaculties.And to all of you for your interest in how much weconsume and what our ecological footprint is. Andto all of you once again for starting, little by little, toapply the measures most conducive towards thesustainability of our university.
Jorg
e Fa
lagá
n Fe
nánd
ez
ENVIRONMENT
SEGURIDAD Y MEDIO AMBIENTE Nº 113 First quarter 200910
Taxes and climate change. The Spanish model
This article examines how the taxa-
tion system might help to combat cli-
mate change as a complement to the
trading scheme. Before going ahead with
this analysis we should point out that
there are already many taxation mea-
sures bearing on greenhouse gas emis-
sions 1. It is therefore vital to ensure that
any new measures are knitted into the
system in a coordinated way, otherwi-
se there might be a counterproductive
clutter of overlapping instruments. Wor-
king from this premise, we aim to show
how the taxation system could be used
as an ally in the fight against climate
change. In other words, we will analyse
how taxes may encourage or discoura-
ge the behaviour of private individuals
in this pursuit. As we will see later the
possibility of using the taxation system
to achieve certain public ends is what
has come to be dubbed by the Spanish
Constitutional Court (Tribunal Consti-
tucional) as the «función extrafiscal»
(non-fiscal function) of the tax.
We should make it clear, first and fo-
remost, that the implementation of the
greenhouse gas emission trading sche-
me does not rule out other environmental
policies, not even the fiscal policy. Ta-
xation measures are by no means in-
compatible with a greenhouse gas emis-
sion trading scheme, since the latter is
an economic instrument without any fis-
cal component, although its implemen-
tation might well have taxation knock-
on effects 2. Quite on the contrary, we ad-
vocate harnessing the synergy that might
exist between them, so that technical re-
gulations, taxation3 and environmental
agreements might all complement the
new mechanisms laid down in the Kyo-
to Protocol.
Specifically, in relation to air-emis-
sions taxation, we believe that this should
be complementary to the emission tra-
ding scheme with regard to those sec-
tors that do not come within the field of
application of Act (Ley) 1/2005: namely,
transport, housing, etc. The non-fiscal
function of the tax could come into its
own here for taxing diffuse emissions,
in view of their exclusion from the tra-
ding scheme on the grounds of the dif-
ficulty of controlling them. Reference
should be made here, among other me-
asures, to the new Special Tax on Cer-
tain Means of Transport (Impuesto Es-
pecial Sobre Determinados Medios de
Transporte), to energy taxation, to the
new CO2 tax for the aviation sector, to
the tax on the incorporation by electri-
city companies of the cost of their fre-
ely assigned emission right in the supply
price, etc.
When it comes to using tax benefits as
a means of encouraging conduct con-
ducive to sustainable development, re-
ference should be made to the corpora-
te income tax reductions for environ-
mental investments, tax incentives for
clean energy, exemptions for less pollu-
ting means of transport, etc.
As we will see later, the fight against
climate change cannot be left in the hands
of States alone, but must also involve ot-
her governmental levels such as the Spa-
nish regional authorities (Comunidades
Autónomas) and local authorities. Furt-
hermore, the measures to reduce global
warming cannot be directed solely at the
economic agents and main polluting in-
dustrial sectors but must also embrace
the whole set of citizens on a person-to-
person basis. Regional and local autho-
rities are especially suited to the pursuit
of this aim, mainly with regard to diffu-
se emissions from such sectors as trans-
port, commerce and housing. At times,
however, our hands will be tied by our
membership of the EU, making decision-
taking more difficult for harmonised ta-
xes that need to be monitored at Com-
munity level. Nonetheless, successful
pursuit of this aim will necessarily de-
pend on proper coordination with exis-
ting measures at state and regional le-
vel, to avoid overlapping legislation that
might balk the end in view.
The taxation system as a complement of the Kyoto Protocol economic mechanisms
GREEN TAXES
Author: IÑAKI BILBAO ESTRADA. Professor of theENDESA Chair of «Taxation and Climate Change».CEU Institute of Environmental Ethics and Law.
How might a country’s taxation system help to combat climate change? This article explores the use of taxes notto raise revenue but to mould people’s behaviour, encouraging favourable conduct and discouragingunfavourable conduct in the fight against climate change.
(1) INTERNATIONAL MONETARY FUND: The FiscalImplications of Climate Change, International
monetary fund, Washington, 2002, page 3.
(2) On this question see BILBAO ESTRADA, I. andMATEOS ANSÓTEGUI, A. I.: «Régimen tributario de
los derechos de emisión de CO2», Tribuna Fiscal190-191, pages 36 to 39.
(3) BUÑUEL GONZÁLEZ, M.: «Tributosmedioambientales frente a permisos de emisión
negociables en la lucha de la Unión Europea contrael cambio climático: la Directiva sobre comercio de
derechos de emisión de gases de efectoinvernadero», in the collective work Tributaciónmedioambiental: teoría, práctica y propuestas,
Civitas, 2004, pages 405 ff.
11Nº 113 First quarter 2009 SEGURIDAD Y MEDIO AMBIENTE
ENVIRONMENT
The non-fiscal purpose of the taxAs we have already pointed out, this
complementary function of the taxation
system with respect to the emission tra-
ding scheme is possible thanks to its non-
fiscal function. Along these lines, the Tri-
bunal Constitucional laid it down in jud-
gement 37/87 of 26 March that «it is
constitutionally sound for the remit of
states and Comunidades Autónomas to
include the establishment of taxes that,
without forfeiting or flouting the princi-
ple of economic or payment capacity,
correspond mainly to economic or so-
cial criteria geared towards the fulfilment
of purposes or the satisfaction of public
interests that the Constitution advoca-
tes or guarantees», stipulating even mo-
re forthrightly in its judgement 186/1993
of 7 June (FJ 4) that «constitutionally the-
re can be no objection to the use of ta-
xes with a non-fiscal purpose».
The use of the taxation system for en-
vironmental protection purposes 4 and
especially to fight climate change is fully
justified in light of the environment-pro-
tection obligations laid down in the Spa-
nish Constitution 5 and especially the pu-
blic authorities’ duty to watch out for a
rational use of all natural resources with
a view to protecting and improving the
quality of life and preserving and resto-
ring the environment. Furthermore, ar-
ticle 191 of the Treaty on European Union
(ex Article 174 TEC) from the consolida-
ted version of the Treaty on European
Union and the Treaty on the Functio-
ning of the European Union lays it down
that the union’s environmental policy
will be based, among other principles,
on the polluter pays principle.
Although it is not a constitutional ta-
xation principle, therefore, we do wish
now to stress its importance and the ne-
ed of studying its relationship to the duty
of contributing towards sustaining pu-
blic expenditure but eschewing its link
to the taxation system. This is because
the requisites involved in combatting cli-
mate change make new economic ins-
truments increasingly difficult to graft
onto the current taxation set-up. As Vi-
llar Ezcurra points out «maybe we can-
not graft today’s financial formulae on-
to yesterday’s repertory of taxation ins-
truments. Efforts are now being made to
free the Exchequer from the future obli-
gation of providing public services of ge-
neral interest, encouraging cooperation
in the private sector that might render
direct intervention of public authorities
unnecessary in the near future» 6. ◆
(4) BOKOBO MOICHE, S.: Gravámenes e incentivosfiscales ambientales, Civitas, Madrid, 2000;HERRERA MOLINA, P.M.: Derecho tributario
ambiental: la introducción del interés ambiental enel ordenamiento tributario, Marcial Pons, 2000;
VAQUERA GARCÍA, A.: Fiscalidad y medio ambiente,Lex Nova, 1999.
(5) See note 2.
(6) See VILLAR EZCURRA, M., «Exigencias delderecho comunitario a la metodología del derecho
financiero y tributario», Crónica Tributaria 100,2001, pages 23 ff.
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