thesis subject :
Opportunities of using data of analytical accounting at organisational level to enable Life Cycle Assessment at product level: Application to the decarbonization of industrial processes.
Thesis start date :
Octobre 2024
Name of thesis supervisor(s) :
Stéphane Trébucq (IRGO) & Guido Sonnemann (Cyvi Group – ISM)
Thesis abstract :
The thesis project aims to contribute to facilitating, through the transformation of information systems, the achievement of carbon neutrality by 2050. This is an ambitious objective, which will indeed require a profound overhaul of information, and a new integration of methods carried out until now in a distinct way. We thus note on the one hand, a recording of accounting data coming under a logic of financial flows, and on the other hand, the possibility of an analysis of physical flows, based on the approaches developed by the scientific community of life cycle assessment. We look for the opportunities of using data of analytical accounting at organisational level to enable Life Cycle Assessment (LCA) at product level. The approach developed is to be applied to the decarbonization of industrial processes. That means the objective of the thesis will be precisely, from one or more case studies, the implementation of the decarbonization of industrial processes, by setting up such an automated system, for the integration of analytical accounting data into the process of calculation of environmental impacts, at least carbon and water footprints, and this, by allowing reliable information in real time, and distributed to all managers of analytical centres.
