1,799
Views
54
CrossRef citations to date
0
Altmetric
Research article

An analysis of university sustainability reports from the GRI database: an examination of influential variables

, &
Pages 1019-1044 | Received 13 Jul 2017, Accepted 22 Mar 2018, Published online: 18 May 2018

References

  • Adams, C. 2013. “Sustainability Reporting and Performance Management in Universities: Challenges and Benefits.” Sustainability Accounting, Management and Policy Journal 4 (3): 384–392.
  • Alcaraz, F.J., A. Navarro, and D. Ortiz. 2014. “Factors Influencing the Transparency of Sustainability Information in Regional Governments: An Empirical Study.” Journal of Cleaner Production 82: 179–191.
  • Alonso-Almeida, M.M., F. Marimon, F. Casani, and J. Rodríguez-Pomeda. 2015. “Diffusion of Sustainability Reporting in Universities: Current Situation and Future Perspectives.” Journal of Cleaner Production 106: 144–154.
  • Blanco-Portela, N., J. Benayas, L.R. Pertierra, and R. Lozano. 2017. “Towards the Integration of Sustainability in Higher Education Institutions: A Review of Drivers of and Barriers to Organisational Change and Their Comparison Against Those Found of Companies.” Journal of Cleaner Production 166: 563–578.
  • Brammer, S., and S. Pavelin. 2008. “Factors Influencing the Quality of Corporate Environmental Disclosure.” Business Strategy and the Environment 17: 120–136.
  • Branco, M.C., and L.L. Rodrigues. 2006. “Corporate Social Responsibility and Resource Based Perspectives.” Journal of Business Ethics 69 (2): 111–132.
  • Brennan, J. 2008. “Higher Education and Social Change.” Higher Education 56: 381–393.
  • Brown, H.S., M. de Jong, and D.L. Levy. 2009. “Building Institutions Based on Information Disclosure: Lessons from GRI's Sustainability Reporting.” Journal of Cleaner Production 17 (6): 571–580.
  • Caba, C., A.M. López, and M.P. Rodríguez. 2005. “Citizens’ Access to On-line Governmental Financial Information: Practices in the European Union Countries.” Government Information Quarterly 22 (2): 258–276.
  • Calder, M., and M. Clugston. 2003. “International Efforts to Promote Higher Education for Sustainable Development.” Planning for Higher Education 31: 30–44.
  • Carvalho, T., and R. Santiago. 2010. “New Public Management and ‘Middle Management’: How Do Deans Influence Institutional Policies?” In The Changing Dynamics of Higher Education Middle Management, edited by V.L. Meek L. Goedegebuure R. Santiago, and T. Carvalho, 165–196. Berlin: Springer.
  • Castelo, B.M., and R.L. Lima. 2008. “Factors Influencing Social Responsibility Disclosure by Portuguese Companies.” Journal of Business Ethics 83 (4): 685–701.
  • Ceulemans, K., R. Lozano, and M.M. Alonso-Almeida. 2015. “Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for Sustainability.” Sustainability Journal 7: 8881–8903.
  • Ceulemans, K., I. Molderez, and L. Van Liedekerke. 2015. “Sustainability Reporting in Higher Education: A Comprehensive Review of the Recent Literature and Paths for Further Research.” Journal of Cleaner Production 106: 127–143.
  • Chatelain-Ponroy, S., and S. Morin-Delerm. 2016. “Adoption of Sustainable Development Reporting by Universities: An Analysis of French First-Time Reporters.” Accounting, Auditing and Accountability Journal 29 (5): 887–918.
  • Christensen, T. 2011. “University Governance Reforms: Potential Problems of More Autonomy.” Higher Education 62 (4): 503–517.
  • Christensen, T., and P. Lægreid. 2015. “Performance and Accountability: A Theoretical Discussion and an Empirical Assessment.” Public Organization Review: A Global Journal 15 (2): 207–225.
  • Cole, L. 2003. “Assessing Sustainability on Canadian Universities’ Campuses: Development of a Campus Sustainability Assessment Framework.” Master's Thesis in Arts in Environment and Management, Royal Roads University.
  • Cormier, D., M. Magnan, and B. Van Velthoven. 2005. “Environmental Disclosure Quality in Large German Companies: Economic Incentives, Public Pressures or Institutional Conditions?” European Accounting Review 14 (1): 3–39.
  • Cortese, A.D. 2003. “The Critical Role of Higher Education in Creating a Sustainable Future.” Planning in Higher Education 31 (3): 15–22.
  • Dagiliene, L., and V. Mykolaitiene. 2015. “Disclosure of Social Responsibility in Annual Performance Reports of Universities.” Procedia - Social and Behavioral Sciences 213: 586–592.
  • Da Silva, S.M., and B. Aibar. 2010. “Determinants of Environmental Disclosure in the Annual Reports of Large Companies Operating in Portugal.” Corporate Social Responsibility and Environmental Management 17: 185–204.
  • Deegan, C., and B. Gordon. 1996. “A Study of the Environmental Disclosure Policies of Australian Corporations.” Accounting and Business Research 26 (3): 187–199.
  • Del Sordo C., F. Farneti, J. Guthrie, S. Pazzi, and B. Siboni. 2016. “Social Reports in Italian Universities: Disclosures and Preparers’ Perspective.” Meditari Accountancy Research 24 (1): 91–110.
  • DiMaggio, P.J., and W.W. Powell. 1983. “The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields.” American Sociological Review 48 (2): 147–160.
  • Disterheft, A., S. Caeiro, U. Azeiteiro, and W. Leal Filho. 2015. “Sustainable Universities: A Study of Critical Success Factors for Participatory Approaches.” Journal of Cleaner Production 106: 11–21.
  • Dlouhá, J., L. Henderson, D. Kapitulcinova, and C. Mader. 2018. “Sustainability-Oriented Higher Education Networks: Characteristics and Achievements in the Context of the UN DESD.” Journal of Cleaner Production 172: 4263–4276.
  • Elkington, J. 1997. Cannibals with Forks: The TBL of the 21st Century Business. Oxford: Capstone.
  • Farneti, F., and J. Guthrie. 2009. “Sustainability Reporting by Australian Public Sector Organisations: Why They Report?” Accounting Forum 33 (2): 89–98.
  • Ferrer-Balas, D., J. Adachi, S. Banas, C.I. Davidson, A. Hoshikoshi, A. Mishra, Y. Motodoa, M. Onga, and M. Ostwald. 2008. “An International Comparative Analysis of Sustainability Transformations Across Seven Universities.” International Journal of Sustainability in Higher Education 9 (3): 295–316.
  • Fonseca, A., A. Macdonald, E. Dandy, and P. Valenti. 2011. “The State of Sustainability Reporting at Canadian Universities.” International Journal of Sustainability in Higher Education 12 (1): 22–40.
  • Frey, M., M. Melis, and E. Vagnoni. 2010. “Recent Developments in Social and Environmental Reporting Among Italian Universities: A Critical Evaluation of Leading-Edge Practices.” In Civil Economy, Democracy, Transparency and Social and Environmental Accounting Research Role, edited by M.G. Baldarelli, 251–272. Milano: McGraw-Hill.
  • Gallego, I., L. Rodríguez, and I.M. García. 2011. “Information Disclosed Online by Spanish Universities: Content and Explanatory Factors.” Online Information Review 35 (3): 360–385.
  • Gamage, P., and N. Sciulli. 2017. “Sustainability Reporting by Australian Universities.” Australian Journal of Public Administration 76 (2): 187–203.
  • Garde, R., M.P. Rodríguez, and A.M. López. 2013. “Online Disclosure of University Social Responsibility: A Comparative Study of Public and Private US Universities.” Environmental Education Research 19 (6): 709–746.
  • Garde, R., M.P. Rodríguez, and A. López. 2017. “Corporate and Managerial Characteristics as Drivers of Social Responsibility Disclosure by State-Owned Enterprises.” Review of Managerial Science 11 (3): 633–659.
  • Global Reporting Initiative. 2011. Sustainability Reporting Guidelines 3.1. Amsterdam: Global Reporting Initiative.
  • Gray, R., R. Kouhy, and S. Lavers. 1995. “Corporate Social and Environmental Reporting: A Review of the Literature and a Longitudinal Study of UK Disclosure.” Accounting, Auditing and Accountability Journal 8 (2): 47–77.
  • Greiling, D., A. Anton, and T.S. Stötzer. 2015. “Sustainability Reporting in the Austrian, German and Swiss Public Sector.” International Journal of Public Sector Management 28 (4/5): 404–428.
  • Greiling, D., and B. Grüb. 2014. “Sustainability Reporting in Austrian and German Local Public Enterprises.” Journal of Economic Policy Reform 17 (3): 209–223.
  • Hackston, D., and M.J. Milne. 1996. “Some Determinants of Social and Environmental Disclosures in New Zealand Companies.” Accounting, Auditing and Accountability Journal 9 (1): 77–108.
  • Hoover, E., and M.K. Harder. 2015. “What Lies Beneath the Surface? The Hidden Complexities of Organisational Change for Sustainability in Higher Education.” Journal of Cleaner Production 106: 175–188.
  • Jongbloed, B., J. Enders, and C. Salerno. 2008. “Higher Education and Its Communities: Interconnections, Interdependencies and a Research Agenda.” Higher Education 56: 303–324.
  • Joseph, G. 2012. “Ambiguous but Tethered: An Accounting Basis for Sustainability Reporting.” Critical Perspectives in Accounting 23 (2): 93–106.
  • Karatzoglou, B. 2013. “An In-Depth Literature Review of the Evolving Roles and Contributions of Universities to Education for Sustainable Development.” Journal of Cleaner Production 49: 44–53.
  • Kastenholz, E., M.M. Galín, and V. Valero. 2004. “La Responsabilidad Social En Las Entidades Financieras: Un Estudio Exploratorio De La Situación En Portugal.” International Review on Public and Nonprofit Marketing 1 (2): 89–100.
  • Larrán, M., and F.J. Andrades. 2017. “Analysing the Literature on University Social Responsibility: A Review of Selected Higher Education Journals.” Higher Education Quarterly 71 (4): 302–319.
  • Larrán, M., J. Herrera, and F.J. Andrades. 2015. “Factors Influencing the Presence of Sustainability Initiatives in the Strategic Planning of Spanish Universities.” Environmental Education Research 21 (8): 1155–1187.
  • Larrán, M., J. Herrera, and F.J. Andrades. 2016. “Measuring the Linkage Between Strategies on Sustainability and Institutional Forces: An Empirical Study of Spanish Universities.” Journal of Environmental Planning and Management 59 (6): 967–992.
  • Larrán, M., J. Herrera, Y. Calzado, and F.J. Andrades. 2015. “An Approach to the Implementation of Sustainability Practices in Spanish Universities.” Journal of Cleaner Production 106: 34–44.
  • Larrán, M., J. Herrera, Y. Calzado, and F.J. Andrades. 2016. “A Proposal for Measuring Sustainability in Universities: A Case Study of Spain.” International Journal of Sustainability in Higher Education 17 (5): 671–697.
  • Leal Filho, W., Y.C. Jim Wu, L. Londero, L. Veiga, U.M. Azeiteiro, S. Caeiro, and L.R. da Rosa Gama Madruga. 2017. “Identifying and Overcoming Obstacles to the Implementation of Sustainable Development at Universities.” Journal of Integrative Environmental Sciences 14 (1): 93–108.
  • Leal Filho, W., L. Londero, D. Becker, C. Skanavis, A. Kounani, C. Sardi, D. Papaioannidou et al., 2018. “Sustainable Development Policies as Indicators and Pre-Conditions for Sustainability Efforts at Universities: Fact or Fiction?.” International Journal of Sustainability in Higher Education 19 (1): 85–113.
  • Lopatta, K., and R. Jaeschke. 2014. “Sustainability Reporting at German and Austrian Universities.” International Journal of Education Economics and Development 5 (1): 66–90.
  • Lozano, R. 2006. “A Tool for a Graphical Assessment of Sustainability in Universities (GASU).” Journal of Cleaner Production 14 (9–11): 963–972.
  • Lozano, R. 2011. “The State of Sustainability Reporting in Universities.” International Journal of Sustainability in Higher Education 12 (1): 67–78.
  • Lozano, R., F. Lozano, K. Mulder, D. Huisingh, and T. Waas. 2013. “Advancing Higher Education for Sustainable Development: International Insights and Critical Reflections.” Journal of Cleaner Production 48: 3–9.
  • Lukman, R., and P. Glavic. 2007. “What Are the Key Elements of a Sustainable University?” Clean Technologies and Environmental Policy 9 (2): 103–114.
  • Maignan, I., and D.A. Ralston. 2002. “Corporate Social Responsibility in Europe and the US: Insights from Businesses’ Self Presentations.” Journal of International Business Studies 33: 497–514.
  • Manetti, G., and S. Toccafondi. 2012. “The Role of Stakeholders in Sustainability Reporting Assurance.” Journal of Business Ethics 107: 363–377.
  • Matten, D., and J. Moon. 2008. “Implicit and Explicit CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility.” Academy of Management Review 33: 404–424.
  • McNamara, K.H. 2008. “Fostering Sustainability in Higher Education: A Mixed Methods Study of Transformative Leadership and Change Strategies.” PhD diss., Antioch University.
  • McWilliams, A., and D. Siegel. 2001. “Corporate Social Responsibility: A Theory of the Firm Perspective.” Academy of Management Review 26: 117–127.
  • Meneguzzo, M., and G. Fiorani. 2009. “Scelte di Sviluppo, Innovazione Organizzativa e Rendicontazione Sociale: Il Bilancio di Mandato dell'Università degli Studi di Roma ‘Tor Vergata’.” Rivista italiana di ragioneria e di economia aziendale 109 (5): 347–359.
  • Moneva, J.M., and E. Martín. 2012. “Universidad y Desarrollo Sostenible: Análisis de la Rendición de Cuentas de las Universidades Públicas desde un Enfoque de Responsabilidad Social.” Revista Iberoamericana de Contabilidad de Gestión 10 (19): 1–18.
  • Navarro, A., A. De los Ríos, M. Ruiz, and P. Tirado. 2014. “Transparency of Sustainability Information in Local Governments: English-Speaking and Nordic Cross-Country Analysis.” Journal of Cleaner Production 64 (1): 495–504.
  • O'Dwyer, B., D. Owen, and J. Unerman. 2011. “Seeking Legitimacy for New Assurance Forms: The Case of Assurance on Sustainability Reporting.” Accounting, Organizations and Society 36: 31–52.
  • Outtes Wanderley, L.S., R. Lucian, F. Farache, and J.M. de Sousa Filho. 2008. “CSR Information Disclosure on the Web: A Context-Based Approach Analysing the Influence of Country of Origin and Industry Sector.” Journal of Business Ethics 82 (2): 369–378.
  • Perego, P., and A. Kolk. 2012. “Multinationals’ Accountability on Sustainability: The Evolution of Third-Party Assurance of Sustainability Reports.” Journal of Business Ethics 110: 173–190.
  • Prado-Lorenzo, J.M., I. Gallego-Alvarez, and I.M. Garcia-Sanchez. 2009. “Stakeholder Engagement and Corporate Social Responsibility Reporting: The Ownership Structure Effect.” Corporate Social Responsibility and Environmental Management 16: 94–107.
  • Radford, A. 2012. “A Critical Assessment of University Sustainable Development Policy: A Gloucestershire Case Study.” Earth and Environment 8: 210–241.
  • Reverte, C. 2009. “Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms.” Journal of Business Ethics 88 (2): 351–366.
  • Reverte, C. 2015. “The New Spanish Corporate Social Responsibility Strategy 2014–2020: A Crucial Step Forward with New Challenges Ahead.” Journal of Cleaner Production 91: 327–336.
  • Richardson, A., and A. Kachler. 2016. “University Sustainability Reporting: A Review of the Literature and Development of a Model.” In Handbook on Sustainability in Management Education, edited by Jorge A. Arevalo and Shelley F. Mitchell, 1–26. Windsor, ON: University of Windsor.
  • Rodríguez-Bolívar, M.P., R. Garde-Sánchez, and A.M. López-Hernández. 2013. “Online Disclosure of Corporate Social Responsibility Information in Leading Anglo-American Universities.” Journal of Environmental Planning and Management 15 (4): 551–575.
  • Rodríguez-Bolívar, M.P., R. Garde-Sánchez, and A.M. López-Hernández. 2015. “Managers as Drivers of CSR in State-Owned Enterprises.” Journal of Environmental Planning and Management 58 (5): 777–801.
  • Romolini, A., S. Fissi, and E. Gori. 2015. “Quality Disclosure in Sustainability Reporting: Evidence from Universities.” Transylvanian Review of Administrative Sciences 44: 196–218.
  • Salzmann, O., A. Ionescu-Somers, and U. Steger. 2003. “The Business Case for Corporate Sustainability-Review of the Literature and Research Options.” European Management Journal 23 (1): 27–36.
  • Sassen, R., and L. Azizi. 2018a. “Assessing Sustainability Reports of US Universities.” International Journal of Sustainability in Higher Education. doi:10.1108/IJSHE-06-2016-0114
  • Sassen, R., and L. Azizi. 2018b. “Voluntary Disclosure of Sustainability Reports by Canadian Universities.” Journal of Business Economics 88 (1): 97–137.
  • Sedlacek, S. 2013. “The Role of Universities in Fostering Sustainable Development at the Regional Level.” Journal of Cleaner Production 48: 74–84.
  • Siboni, B., C. del Sordo, and S. Pazzi. 2013. “Sustainability Reporting in State Universities: An Investigation of Italian Pioneering Practices.” International Journal of Social Ecology and Sustainable Development 4 (2): 1–15.
  • Swiatczak, M., M. Morner, and N. Finkbeiner. 2015. “How Can Performance Measurement Systems Empower Managers? An Exploratory Study in State-Owned Enterprises.” International Journal of Public Sector Management 28 (4/5): 371–403.
  • Tagesson, T., V. Blank, P. Broberg, and S.O. Collin. 2009. “What Explains the Extent and Content of Social and Environmental Disclosures on Corporate Websites: A Study of Social and Environmental Reporting in Swedish Listed Corporations.” Corporate Social Responsibility and Environmental Management 16 (6): 352–364.
  • Velazquez, L., N. Munguia, and M. Sanchez. 2005. “Deterring Sustainability in Higher Education Institutions: An Appraisal of the Factors Which Influence Sustainability in Higher Education Institutions.” International Journal of Sustainability in Higher Education 6 (4): 383–391.
  • Velazquez, L., N. Mungula, A. Plat, and J. Taddel. 2006. “Sustainability University: What Can be the Matter?” Journal of Cleaner Production 14 (9/11): 810–819.
  • Wals, A.E. J. 2014. “Sustainability in Higher Education in the Context of the UN DESD: A Review of Learning and Institutionalization Processes.” Journal of Cleaner Production 62: 8–15.
  • World Commission on Environment and Development. 1987. Our Common Future. Accessed January 20, 2014. http://conspect.nl/pdf/Our_Common_Future-Brundtland_Report_1987.pdf
  • Wu, C.F. 2001. “The Study of Global Business Ethics of Taiwanese Enterprises in East Asia: Identifying Taiwanese Enterprises in Mainland China, Vietnam and Indonesia as Targets.” Journal of Business Ethics 33: 151–165.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.