Assessing sustainability reports of US universities

Publikation: Beitrag in FachzeitschriftForschungsartikelBeigetragenBegutachtung

Beitragende

  • Remmer Sassen - , Universität Hamburg (Autor:in)
  • Leyla Azizi - , Universität Hamburg (Autor:in)

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

OriginalspracheEnglisch
Seiten (von - bis)1158-1184
Seitenumfang27
FachzeitschriftInternational Journal of Sustainability in Higher Education
Jahrgang19
Ausgabenummer7
PublikationsstatusVeröffentlicht - 7 Dez. 2018
Peer-Review-StatusJa
Extern publiziertJa

Externe IDs

WOS 000452707400002
ORCID /0000-0002-6891-8948/work/142244705

Schlagworte

Schlagwörter

  • CSR reporting, Higher education institution, Sustainability reporting, University, Voluntary disclosure