Characteristics of UK higher education institutions that disclose sustainability reports

2018 ◽  
Vol 19 (7) ◽  
pp. 1279-1298 ◽  
Author(s):  
Remmer Sassen ◽  
Dominik Dienes ◽  
Johanna Wedemeier
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Research Question ◽  
Corporate Sustainability ◽  
Public Funding ◽  
Sustainability Reporting ◽  
Content Type ◽  
Sustainability Reports ◽  
The Uk ◽  
Uk Higher Education

Purpose This study aims to focus on the following research question: Which institutional characteristics are associated with sustainability reporting by UK higher education institutions? Design/methodology/approach To answer the aforementioned research question, this study uses logistic regression. Findings The results show that 17 per cent of the UK higher education institutions report on their sustainability (July 2014). In line with legitimacy and stakeholder theory, logistic regressions provide evidence that the larger the size of the institution, the higher the probability of reporting. By contrast, high public funding decreases this probability. Research limitations/implications The findings show characteristics of higher education institutions that support or hamper sustainability reporting. Overall, the findings imply a lack of institutionalisation of sustainability reporting among higher education institutions. Originality/value Although a lot of research has been done on corporate sustainability reporting, only a small number of studies have addressed the issues of sustainability reporting of higher education institutions. This study covers all sustainability reports disclosed among the 160 UK higher education institutions. It is the first study that investigates characteristics of higher education institutions that disclose a sustainability report.

scholarly journals Prevalence of POE in UK higher education institutions

2015 ◽  
Vol 33 (1) ◽  
pp. 4-14 ◽  
Author(s):  
Mike Riley ◽  
Alison Cotgrave ◽  
Noora Kokkarinen
Keyword(s):  
Higher Education ◽  
User Satisfaction ◽  
Online Survey ◽  
Higher Education Institutions ◽  
Second Phase ◽  
Content Type ◽  
Post Occupancy Evaluation ◽  
The Uk ◽  
Uk Higher Education ◽  
Depth Interviews

Purpose – The purpose of this paper is to identify the extent to which Post-occupancy evaluation (POE) is understood and applied within higher education institutions across the UK and identify users’ perceptions of its efficacy. Design/methodology/approach – A mixed methodology was applied to this research. Part one consisted of an online survey intended to generate an overview of the extent of POE use across the sector. The second phase, intended to develop greater insight and understanding of users’ perceptions of POE, relied upon in-depth interviews with a smaller sample drawn those who had completed the survey in part one. Findings – Differing models of POE are used within higher education institutions with varying degrees of complexity. Models exist that are based on standard structures and templates, whilst entirely bespoke options have been developed by some institutions. The work found that there is a clear preference for applying bespoke methods rather than standardised ones. Research limitations/implications – The research is based on a sample of Directors of Estates (DOEs) from UK Universities. The conclusions relate specifically to that sector and context. The extent for broader generalisation is limited by the research sample. Practical implications – The work shows that POE is understood to have differing purpose and effectiveness in individual Universities. As a result there has been a proliferation in the number of models developed and applied. This leads to the conclusion that more coherent and consistent understanding should be promoted within the sector. Social implications – The work has implications for the effective management of university buildings to support user satisfaction. Originality/value – This paper indicates that there is prevalence of applying POE processes in higher education institutions and that specific models have been developed for the sector. However, the extent to which the process is valued and understood is highly variable.

The role of business intelligence in sustainability reporting for South African higher education institutions

2018 ◽  
Vol 19 (7) ◽  
pp. 1185-1203 ◽  
Author(s):  
Andre Calitz ◽  
Samual Bosire ◽  
Margaret Cullen
Keyword(s):  
Higher Education ◽  
South Africa ◽  
South African ◽  
Business Intelligence ◽  
Higher Education Institutions ◽  
Sustainability Reporting ◽  
Regulatory Compliance ◽  
Content Type ◽  
Stakeholder Satisfaction ◽  
South African Higher Education

Purpose This paper aims to show that business intelligence (BI) is a key component of a sustainability-reporting framework for higher education institutions (HEIs). Design/methodology/approach Four questionnaires were administered to Registrars and managers at 21 South African HEIs and at selected international HEIs. The data analysis entailed both descriptive and inferential statistics. Findings The study confirmed that factors such as management buy-in, the availability of BI reports and the provision of reporting guidelines were positively related to effective strategic planning. The study shows that the use of BI by South African HEIs is still at a low maturity level. Research limitations/implications The case study used is the Nelson Mandela University in Port Elizabeth, South Africa. The implications are relevant for all 26 HEIs in South Africa. Practical implications HEIs must invest in technological tools, including BI to provide information in understandable and usable formats for management and other relevant stakeholders. Social implications BI reporting can assist all stakeholders to obtain the relevant and required information relating to HEI operations and strategic management initiatives and activities. Originality/value The study concludes that HEIs ought to invest in BI technologies that can assist the sustainability reporting process to ensure stakeholder satisfaction and regulatory compliance.

scholarly journals Employability in higher education: a review of key stakeholders' perspectives

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ming Cheng ◽  
Olalekan Adekola ◽  
JoClarisse Albia ◽  
Sanfa Cai
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Academic Disciplines ◽  
Bibliographic Databases ◽  
Employment Rate ◽  
Content Type ◽  
Documentary Analysis ◽  
Graduate Employability ◽  
Key Stakeholders ◽  
The Uk

PurposeEmployability is a key concept in higher education. Graduate employment rate is often used to assess the quality of university provision, despite that employability and employment are two different concepts. This paper will increase the understandings of graduate employability through interpreting its meaning and whose responsibility for graduate employability from the perspectives of four key stakeholders: higher education institutions, students, government and employers.Design/methodology/approachThere are two stages to this literature review which was undertaken across bibliographic databases. The first stage builds a conceptual understanding of employability, relating to definition and how employability can be achieved and enhanced from the perspective of stakeholders. A structured search employing Boolean searches was conducted using a range of terms associated with key stakeholders. The second round of review drew on documentary analysis of official statements, declarations, documents, reports and position papers issued by key stakeholders in the UK, available online.FindingsIt reveals that responsibility for employability has been transferred by the UK government to higher education institutions, despite clear evidence that it needs to be shared by all the key stakeholders to be effective. In addition, there is a gap between employers' expectation for employability and the government's employability agenda.Originality/valueThis article highlights that solely using employment rate statistics as a key indicator for employability will encourage the practice of putting employers' needs above knowledge creation and the development of academic disciplines, with the consequence that higher education will become increasingly vocation driven.

scholarly journals Integrated reporting in UK higher education institutions

2019 ◽  
Vol 10 (5) ◽  
pp. 844-876 ◽  
Author(s):  
Abeer Hassan ◽  
Mahalaximi Adhikariparajuli ◽  
Mary Fletcher ◽  
Ahmed Elamer
Keyword(s):  
Higher Education ◽  
Organizational Performance ◽  
Teaching And Learning ◽  
Higher Education Institutions ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Content Type ◽  
Quantitative Evidence ◽  
International Integrated Reporting Council ◽  
Uk Higher Education

Purpose This paper aims to examine trends in the content of reporting within 135 UK higher education institutions (HEIs). It explores the extent to which integrated reporting (IR) content elements, reflecting integrated thinking, are disclosed voluntarily and whether HEI-specific features influence the resulting disclosures. Design/methodology/approach Existing IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis have provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports. The evidence was obtained from 405 UK HEI annual reports covering the period 2014-2016. Findings The results indicate a significant increase in the number of IR content elements embedded in HEI annual reports. The HEI-specific characteristics examined, such as the establishment of HEI (before or after 1992), adoption of IR framework and size of HEI, are all significantly and positively associated with IR content elements disclosure. This paper argues that institutional theory, isomorphism and isopraxism are relevant for explaining the changes in the contents of HEI annual reports. The findings also suggest that universities are beginning to adopt an integrated thinking approach to the reporting of their activities. Research limitations/implications The study is based on IR content elements only and could be extended to include the fundamental concepts and basic principles of the IR framework. There are other factors that have a potentially crucial influence on HEI core activities (such as teaching and learning research and internationalisation) which have been omitted from this study. Practical implications The findings will allow policymakers to evaluate the extent to which integrated thinking is taking place and influencing the UK HEI sector in the selection and presentation of information. A further implication of the findings is that an appropriate a sector-wide enforcement and compliance body, for instance, the British Universities Finance Directors Group (BUFDG), may consider developing voluntary IR guidance in a clear, consistent, concise and comparable format. Also, it may pursue regulatory support for this guidance. In doing so, it may monitor the compliance and disclosure levels of appropriate IR requirements. Within such a framework, IR could be used to assist HEIs to make more sustainable choices and allow stakeholders to better understand aspects of HEI performance. Social implications The research has implications for society within and beyond the unique UK HEI sector. Universities are places of advanced thinking and can lead the way for other sectors by demonstrating the potential of integrated thinking to create a cohesive wide-ranging discourse and create engagement among stakeholder groups. Specifically, IR builds on the strong points of accounting, for instance, robust quantitative evidence collecting, relevance, reliability, materiality, comparability and assurability, to explain the sustainability discourse into a “language” logical to HEIs organisational decision makers. Consequently, IR may generate better visibility and knowledge of the financial values of exploiting capitals (financial, intellectual, human, manufactured, social and natural) and offer a multifaceted approach to reassess HEIs organizational performance in various sectors that support the growth of integrated thinking. Originality/value This is the first known study to explore HEI characteristics and link them with the level of voluntary IR content elements disclosed in UK HEIs.

Imag(in)ing Colombian post-conflict in corporate sustainability reports

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrés Cabrera-Narváez ◽  
Fabián Leonardo Quinche-Martín
Keyword(s):  
Critical Discourse Analysis ◽  
Social Order ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Armed Forces ◽  
Content Type ◽  
Post Conflict ◽  
Visual Semiotics ◽  
Sustainability Reports ◽  
Corporate Actions

Purpose This paper aims to study the use of photos in corporate sustainability reports (CSRs) as a means to gain legitimacy concerning Colombian post-conflict representations. Design/methodology/approach From a critical perspective based on legitimacy theory and political economy theory, and using visual semiotics and critical discourse analysis, this paper examines the use of photographs in sustainability reports as a mechanism to account for corporate actions regarding peace in Colombia. This paper relies on 121 pictures from 30 CSRs. Findings The analysis shows that companies are gaining legitimacy by referring to post-conflict through visual forms. Nonetheless, the structural conditions that caused the Colombian conflict are still present. Sustainability reporting that includes peace action representations becomes a control and subordination mechanism to reproduce existing power relations in the Colombian social order. Indeed, the generation of opportunities for civilians and ex-combatants, victims reparation, security and reconciliation remains unresolved structural issues. Hence, the use of corporate economic resources and their strategic visual representation in reports is just one business way of representing firms as aligned with government initiatives to obtain tax incentives. Research limitations/implications This study is centered on Colombian CSRs for the period 2016-2017; however, 2017 reports by some companies have not yet been published. This study also explored the messages contained in the images that include people. Images that do not depict persons were not examined. Originality/value This study provides evidence on visual representations of corporate peace actions aimed at gaining corporate legitimacy. Furthermore, this research examines a unique scenario that promoted more significant corporate social participation, following the signing of the peace agreements between the Colombian government and the Revolutionary Armed Forces of Colombia (Fuerzas Armadas Revolucionarias de Colombia, Ejército del Pueblo).

scholarly journals From “clientilism” to transformational leadership? An autoethnographic journey from Soviet Georgia to the UK

2018 ◽  
Vol 7 (3) ◽  
pp. 330-344
Author(s):  
Liana Beattie
Keyword(s):  
Higher Education ◽  
Educational Leadership ◽  
Education Institution ◽  
Leadership Practice ◽  
Content Type ◽  
Political Environments ◽  
Critical Autoethnography ◽  
Current Leadership ◽  
The Uk ◽  
Uk Higher Education

Purpose The purpose of this paper is to contribute to the ethnographic tradition in the educational leadership literature through providing an autoethnographic critical analysis of the idiosyncrasies of leadership across two different socio-political environments: a Soviet educational establishment and a contemporary UK higher education institution. Design/methodology/approach In a previous issue, Doloriert and Sambrook (2012) argued that autoethnographic approach could help to uncover some experiences and voices that previously were silenced due to the discomfort they caused. In response to this claim and with consideration of three epistemological possibilities of autoethnography as suggested by Doloriert and Sambrook (2012), the author uses narrative accounts of personal experiences of leadership in Soviet Georgia and in the UK as the main source of data in the attempt to demonstrate how the three epistemological positions overlap and complement each other in the context of a critical autoethnography. Findings The paper argues that autoethnographic approach can provide a unique opportunity for a simultaneous analysis of the particularities of leadership practice across different socio-political environments, whereas the “three positions” approach could be used as an expedient template for further exploration of educational leadership. The paper also suggests there are some parallels between current leadership practice in the UK higher education and Soviet system of “clientilism”. Originality/value This paper is one of the first attempts to use autoethnography as an analytical tool for comparing leadership patterns in two contrasting socio-political structures.

scholarly journals Materiality and external assurance in corporate sustainability reporting

2015 ◽  
Vol 33 (5) ◽  
pp. 430-450 ◽  
Author(s):  
Peter Jones ◽  
Daphne Comfort ◽  
David Hillier
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Current Status ◽  
Content Type ◽  
Corporate Websites ◽  
Preliminary Examination ◽  
Stakeholder Pressure ◽  
Reporting Process ◽  
Sustainability Challenges ◽  
The Uk

Purpose – The purpose of this paper is to provide a preliminary examination of the extent to which the UK’s leading house builders are embracing the concept of materiality and commissioning independent external assurance as part of their sustainability reporting processes and to offer some wider reflections on materiality and external assurance in sustainability reporting. Design/methodology/approach – The paper begins with a review of the characteristics of materiality and external assurance and a brief outline of house building in the UK and of the sustainability challenges the industry faces. The information on which the paper is based is drawn for the top twenty UK house builders’ corporate Websites. Findings – The paper reveals that only a minority of the UK’s top 20 house builders had embraced materiality or commissioned some form of independent external assurance or verification as an integral part of their sustainability reporting processes. In many ways this reduces the reliability and credibility of the house builders’ sustainability reports. Looking to the future growing stakeholder pressure may force the UK’s house builders to embrace materiality and commission external assurance as systematic and integral elements in the sustainability reporting process. Originality/value – The paper provides an accessible review of the current status of materiality and external assurance in the UK house builders’ sustainability reporting process, and as such it will interest professionals, practitioners, academics and students interested in sustainability in the construction industry.

scholarly journals The two market leaders in ocean cruising and corporate sustainability

2017 ◽  
Vol 29 (1) ◽  
pp. 288-306 ◽  
Author(s):  
Peter Jones ◽  
David Hillier ◽  
Daphne Comfort
Keyword(s):  
Hospitality Industry ◽  
Service Sector ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Hospitality Management ◽  
Limited Information ◽  
Content Type ◽  
Corporate Websites ◽  
Wide Range ◽  
Sustainability Reports

Purpose The purpose of this paper is to provide a commentary on the sustainability reports published by the two market leaders in ocean cruising industry. Design/methodology/approach The paper begins with short reviews of the growing interest in the commitment to corporate sustainability and of the growth and market structure of the ocean cruising industry by way of setting the context for the commentary. This commentary is based on a review of the most recent sustainability reports published by the two leading ocean cruising companies which account for almost 75 per cent of total industry revenues. Findings The findings of the paper reveal that the two major ocean cruising companies, namely, Carnival Corporation and Royal Caribbean Cruises, published extensive sustainability reports covering a wide range of environmental, social, economic and governance issues. The other leading ocean cruising companies posted limited information on their approach to sustainability on their corporate websites and some posted no information on sustainability. However, the authors suggest that given that the two major cruising companies account for 70 per cent of ocean cruising passengers, the industry compares favourably in its sustainability reporting with other players in the hospitality industry and the service sector. That said, the authors also suggest that approaches to sustainability within the cruising industry, which are based on continuing growth, present testing management challenges for the leading cruising companies. Originality/value The paper provides an accessible commentary on current approaches to sustainability in the ocean cruising industry, and as such, it will interest professionals working in the cruise industry and more generally in the hospitality industry as well as academics and students interested in hospitality management and sustainability.

scholarly journals Current Status of International Cooperation in Higher Education Institutions in the Arts

2021 ◽  
pp. 1-6
Author(s):  
Ling Ding ◽  
◽  
Ambrose Field ◽  
Keyword(s):  
Higher Education ◽  
International Cooperation ◽  
Higher Education Institutions ◽  
Current Status ◽  
Cultural Communication ◽  
Institutional Barriers ◽  
Political Issues ◽  
The Arts ◽  
The Uk ◽  
Uk Higher Education

This article provides current statues of international cooperation between the UK and China in the arts, from the perspectives of UK higher education institutions in particular. The aim is to demonstrate the potential cultural, communication and language barriers from three UK case studies, which extend and contradict the existing literature. In doing so, the article identifies the advantage of conducting international cooperation, and the affects of political issues, environment uncertainties, institutional barriers that would cause problems for UK- China relationships in HEIs. Overall, it argues that mature understanding of working styles and cultural cognition are vital for cooperation in the arts.

scholarly journals Examining the extent of and drivers for materiality assessment disclosures in sustainability reports

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Bilal Farooq ◽  
Rashid Zaman ◽  
Dania Sarraj ◽  
Fahad Khalid
Keyword(s):  
Sustainable Development ◽  
Corporate Governance ◽  
Best Practice ◽  
Corporate Sustainability ◽  
Reporting Quality ◽  
Sustainability Reporting ◽  
Corporate Accountability ◽  
Content Type ◽  
Sustainability Reports ◽  
Ordered Logic

Purpose This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of listed companies based in the member states of the Cooperation Council for the Arab States of the Gulf, colloquially referred to as the Gulf Cooperation Council (GCC). Design/methodology/approach First, the materiality assessment disclosures were scored through a content analysis of sustainability reports published by listed GCC companies during a five-year period from 2013 to 2017. Second, a fixed effect ordered logic regression was used to examine the determinants of materiality assessment disclosures. Findings While sustainability reporting rates improved across the sample period, a significant majority of listed GCC companies do not engage in sustainability reporting. The use of internationally recognised standards has also declined. While reporters provide more information on their materiality assessment, the number of sustainability reports that offer information on how the reporter identifies material issues has declined. These trends potentially indicate the existence of managerial capture. Materiality assessment disclosure scores are positively influenced by higher financial performance (Return on Assets), lower leverage and better corporate governance. However, company size and market-to-book ratio do not influence materiality assessment disclosures. Practical implications The findings may prove useful to managers responsible for preparing sustainability reports who can benefit from the examples of materiality assessment disclosures. An evaluation of the materiality assessment should be included in the scope of assurance engagements and practitioners can use the examples of best practice when evaluating sustainability reports. Stock exchanges may consider developing improved corporate governance guidelines as these will lead to materiality assessment disclosures. Social implications The findings may assist in improving sustainability reporting quality, through better materiality assessment disclosures. This will allow corporate stakeholders to evaluate the reporting entities underlying processes, which leads to transparency and corporate accountability. Improved corporate sustainability reporting supports the GCC commitment to implement the United Nations Sustainable Development Goals and transition to sustainable development. Originality/value This study addresses the call for greater research examining materiality within a sustainability reporting context. This is the first paper to examine sustainability reporting quality in the GCC region, focussing particularly on materiality assessment disclosures.

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