Assessing sustainability reports of US universities
Publikation: Beitrag in Fachzeitschrift › Forschungsartikel › Beigetragen › Begutachtung
Beitragende
Abstract
Purpose: The purpose of this study is to assess sustainability reports of US universities to provide findings on the relative importance of disclosure topics. Design/methodology/approach: The authors conducted content analysis by using a specific university-oriented catalogue of indicators to cover the specific sustainability-related aspects of this sector. Findings: Sustainability reporting by universities is still in its early stages. The findings show a clear focus on the environmental dimension, whereas the university and the economic dimensions see lower levels of reporting. The social dimension is rarely addressed. Research limitations/implications: Future research could use the results of this study as a basis for investigating stakeholder expectations towards universities’ sustainability reporting and developing university-specific sustainability reporting standards. Practical implications: The results could be used to improve universities’ sustainability reporting, as “good” practices are now readily available. Social implications: The level of reporting on the social dimension is very low. Therefore, developing political incentives to improve universities’ social performance might be of interest. Originality/value: The investigated setting is unique and contributes several findings in a less-researched area along with several practical, social and research implications.
Details
| Originalsprache | Englisch |
|---|---|
| Seiten (von - bis) | 1158-1184 |
| Seitenumfang | 27 |
| Fachzeitschrift | International Journal of Sustainability in Higher Education |
| Jahrgang | 19 |
| Ausgabenummer | 7 |
| Publikationsstatus | Veröffentlicht - 7 Dez. 2018 |
| Peer-Review-Status | Ja |
| Extern publiziert | Ja |
Externe IDs
| WOS | 000452707400002 |
|---|---|
| ORCID | /0000-0002-6891-8948/work/142244705 |
Schlagworte
ASJC Scopus Sachgebiete
Schlagwörter
- CSR reporting, Higher education institution, Sustainability reporting, University, Voluntary disclosure