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Greenhouse gas (GHG) emissions from sanitary waste (SW) are not usually quantified in institutional inventories, which limits the ability to assess its management and associated carbon footprint. This study establishes emission factors (EF) for SW generated in a higher education institution (HEI), focusing on toilet paper. In 2022, 19 sanitary waste sources were monitored, obtaining a per capita generation of 3.02 g person⁻¹ day⁻¹ and an annual total of 356.87 kg of SW. Samples were characterized through proximate and elemental analyses, applying stoichiometric calculations for two disposal-site degradation pathways: Aerobic: 310 kg CO₂e t⁻¹, Anaerobic: 5,990 kg CO₂e t⁻¹. The weighted emission for the SW mixture was 1,124 kg CO₂e t⁻¹. Based on an estimated annual mass of 1.12 t yr⁻¹, emissions ranged from 0.35 to 6.71 t CO₂e yr⁻¹ depending on the scenario, here emissions could be reduced by over 90% when aerobic degradation or controlled methane capture predominates. The results suggest that separating SW at its point of generation and ensuring that it undergoes aerobic or energy-recovery treatment processes can limit its contribution to institutional GHG inventories. Having material-specific EF enables quantitative comparison among management strategies and guides continuous-improvement decisions.