Comprehensive sustainability reporting in higher education institutions. Issue 2 (30th October 2018)

• Record Type: Journal Article
• Authors: Sepasi, Sahar; Braendle, Udo; Rahdari, Amir Hossein
• Is Part Of: Social responsibility journal. Volume 15:Issue 2(2019)
• Page Start: 155
• Page End: 170
• Publication Date: 2018-10-30
• Subjects: University -- Accountability -- Quality -- Assessment -- Sustainability reporting -- Higher education institutions; Social responsibility of business -- Periodicals; 658.40805
• DOI: 10.1108/SRJ-01-2018-0009
• Languages: English
• ISSNs: 1747-1117

Abstract

Abstract : Purpose: The purpose of this study is to evaluate the comprehensiveness of sustainability reporting in higher education institutions. Design/methodology/approach: This study adopts a university sustainability rating framework and uses it to evaluate the comprehensiveness of sustainability reporting in higher education institutions. Findings: The results of the study demonstrate that notwithstanding growing concerns over sustainability issues; higher education institutions have been slow to adopt sustainability reporting practices including publishing consistent and periodic reports, receiving third-party assurance and integrating sustainability reporting into university's sustainability management systems. Research limitations/implications: The results of the study suggest that the quality of sustainability reporting varies quite significantly, and important dimensions such as education and outreach programs are ill-treated in universities' sustainability reports. The quality presents a tremendous challenge for sustainability reporting as more organizations are joining the sustainability reporting process, the quality would become a differentiator and competitive advantage, the study concludes. Two main limitations were identified. First, the number of reports examined were limited and are not representative of all higher education institutions. Second, data from other sources, like websites, were not factored in the analysis, as the study focuses on evaluating the comprehensiveness of sustainability reporting in higher education institutions. Practical implications: The results provide useful insights into comprehensiveness (one aspect of quality of sustainability reporting) in higher education institutions and help to better navigate the future trends in sustainability reporting practices of universities. Originality/value: Sustainability reporting is well established in the corporate environment; however, the extent to which it has been adopted and its quality in universities remains relatively unexamined. The study attempts to fill the research gap in the quality of sustainability reporting (comprehensiveness) in higher education institutions to better navigate the future trends in sustainability reporting practices of universities.