Towards a sustainability reporting guideline in higher education

2018 ◽  
Vol 19 (2) ◽  
pp. 218-232 ◽  
Author(s):  
Sandra Huber ◽  
Alexander Bassen
Keyword(s):  
Higher Education ◽  
Financial Reporting ◽  
Early Stage ◽  
Sustainability Reporting ◽  
Point Of View ◽  
Reporting Guideline ◽  
Content Type ◽  
Reporting Framework ◽  
Further Development ◽  
Practical Implications

Purpose So far, sustainability reporting in higher education is in a very early stage – partly, because of the lack of an established and widely recognized sustainability reporting framework for higher education institutions (HEIs). Therefore, a modification of the sustainability code for the use in the higher education context was recently developed in Germany. The purpose of this paper is to evaluate this modification from an academic point of view. Design/methodology/approach The evaluation of the sustainability code is based on selected reporting principles drawn from frameworks of sustainability and financial reporting. Findings The evaluation shows that to a large extent, the modification of the sustainability code for HEIs contributes to the fulfillment of the selected reporting principles. However, it also became evident that there is still room for improvement, especially in terms of clarity and the inclusion of material aspects. Practical implications The need for an implementation manual regarding the modified HEI-specific sustainability code is emphasized, as the sustainability code requires further clarification to be manageable for HEIs. Originality/value This paper provides suggestions for the further development of a sustainability reporting guideline for HEIs to enhance its alignment with both sustainability reporting principles and the needs of HEIs.

scholarly journals Barriers to implementing the International Integrated Reporting Framework

2017 ◽  
Vol 25 (4) ◽  
pp. 461-480 ◽  
Author(s):  
John Dumay ◽  
Cristiana Bernardi ◽  
James Guthrie ◽  
Matteo La Torre
Keyword(s):  
Financial Reporting ◽  
Early Stage ◽  
Academic Research ◽  
General Concept ◽  
Future Research ◽  
The European Union ◽  
Integrated Reporting ◽  
Content Type ◽  
Stage Of Development ◽  
Reporting Framework

Purpose This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated Reporting Framework (<IRF>) and specifically of the enablers, incentives and barriers to its implementation. The paper synthesises insights from contemporary accounting research into integrated reporting (IR) as a general concept and <IR> as espoused by the IIRC in the <IRF> (IIRC, 2013). The authors specifically focus on possible barriers and emphasise the specific issues the authors feel could be rectified to advance the <IRF>, along with the areas that may potentially hinder its wider adoption and implementation. Design/methodology/approach The paper draws upon and synthesises academic analysis and insights provided in the IR and <IR> academic literature as well as various directives, policy and framework pronouncements. Findings The flexibility and lack of prescription concerning actual disclosures and metrics in the <IRF> could allow it to be used for compliance, regardless of the other benefits lauded by the IIRC. Thus the authors see forces, both external and internal, driving <IR> adoption, with one prominent example being the European Union Directive on non-financial reporting. Because of the different ways in which IR is understood and enacted, there are numerous theoretical and empirical challenges for academics. The authors paper highlights potential areas for further robust academic research and the need to contribute to <IR> policy and practice. Research limitations/implications The paper provides the IIRC, academics, regulators and reporting organisations with insights into current practice and the <IRF>. The authors highlight the need for further development and evidence to help inform improvements both from a policy and a practice perspective. A key limitation of the authors’ work is that the authors draw upon a synthesis of the existing literature which is still in an early stage of development. Originality/value The paper provides the IIRC with several insights into the current <IRF> and specifically with the enablers, incentives and barriers to its implementation. Also, it provides academic researchers with a number of important observations and an agenda upon which the authors can build their future research.

A proposed preliminary maturity grid for assessing sustainability reporting based on quality management principles

2019 ◽  
Vol 31 (3) ◽  
pp. 451-466 ◽  
Author(s):  
Raine Isaksson
Keyword(s):  
Quality Management ◽  
Value Chain ◽  
Reporting Quality ◽  
Sustainability Reporting ◽  
Content Type ◽  
Student Assessments ◽  
Management Students ◽  
Stakeholder Needs ◽  
Further Development ◽  
Practical Implications

Purpose Sustainability reports (SRs) could be viewed as organisational measurements of sustainability performance. The purpose of this paper is to discuss how well SRs are measuring and communicating sustainability and how reporting could be assessed and improved by presenting a maturity grid based on quality management principles. Design/methodology/approach Quality management students have assessed publicly available SRs. A total of 55 student assessments have been analysed by the author and used to indicate how understandable reports are. Quality management principles and input from the student assessments have been used to propose a maturity grid for sustainability reporting quality. Findings The indication is that SRs are not easy to interpret. The word sustainability aspect used should be replaced with impact on vital stakeholder needs. Guidelines for analysing reports could be improved by using process focus to clearly describe scope of reporting as the entire value chain. Research limitations/implications Results are limited to assessing how sustainability is measured. How sustainable the organisations are is not assessed. The research is ongoing, and the proposed matrix is preliminary needing validation and further modification. Practical implications The proposed maturity grid for sustainability reporting forms a good basis for further development of SRs and the critical review of them. Social implications Results indicate a need to report sustainability in the entire value chain and to focus more on vital stakeholder needs such as poverty and climate change. Originality/value The paper discusses a field of synergies between quality and sustainability management, which is important but still sparingly researched.

Best innovators develop a point of view on the future and a roadmap on how to get there

2015 ◽  
Vol 43 (2) ◽  
pp. 15-22
Author(s):  
Kai Engel ◽  
Voletka Dirlea ◽  
Stephen Dyer ◽  
Jochen Graff
Keyword(s):  
Design Methodology ◽  
Management Practices ◽  
Early Stage ◽  
Innovation Management ◽  
Business Case ◽  
Point Of View ◽  
Content Type ◽  
Continuous Innovation ◽  
Innovation Strategies ◽  
Practical Implications

Purpose – The authors have collected key insights from the Best Innovator competition, launched in 2003. Six early-stage practices are critical. Design/methodology/approach – The Best Innovator competition, annual benchmarking against the best in innovation management, focuses on the how-to of innovation and examines what leading companies are doing to achieve better yield with their innovation strategies. Findings – By studying the competition winners, the researchers found a strong correlation between specific innovation management practices and sustainable, profitable growth. Practical implications – Best Innovators establish explicit expectations for making the business case for innovation. They name a specific set of deliverables to which they are committed. Originality/value – The article offers specific guidelines for setting the stage for continuous innovation that results in profitable offerings and services.

From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Philipp Ottenstein ◽  
Saskia Erben ◽  
Sébastien Jost ◽  
Carl William Weuster ◽  
Henning Zülch
Keyword(s):  
Financial Reporting ◽  
Sustainability Reporting ◽  
Future Research ◽  
Information Quantity ◽  
Content Type ◽  
Listed Firms ◽  
Reporting Practices ◽  
Cross Cultural Differences ◽  
Practical Implications ◽  
The Eu

PurposeThe aim of this paper is to examine the effects of the European Non-financial Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially reporting quantity (i.e. availability of information) and quality (i.e. comparability and credibility).Design/methodology/approachTo test the main hypotheses, the authors select 905 treated firms from the EU 28 + 2 countries for a difference-in-differences regression analysis of dependent variables from the Refinitiv ESG database.FindingsThe results suggest that the Directive influences sustainability reporting quantity and quality. Treated firms provide around 4 percentage points more sustainability information (i.e. availability) than propensity score matched control firms and are 19 percent more likely to receive external assurance (i.e. credibility). However, we also find that the Directive is not the decisive factor in the adoption of GRI guidelines (i.e. comparability).Research limitations/implicationsThe analysis is restricted to large listed firms and does not account for small, mid-sized and private firms. Further, cross-cultural differences which influence sustainability reporting are controlled for but not investigated in detail. The authors derive several suggestions for future research related to the NFR Directive and its revision.Practical implicationsThe authors’ findings have practical implications for the future development of sustainability reporting in the EU and for other regulators considering the adoption of sustainability reporting.Originality/valueThis study is the first to provide evidence on the NFR Directive's reporting effects across multiple countries. It adds to the growing literature on the consequences of mandatory sustainability reporting. Additionally, this paper introduces a novel measurement approach sustainability information quantity that could benefit researchers.

Online sustainability reporting at universities: the case of Hong Kong

2019 ◽  
Vol 11 (5) ◽  
pp. 887-901
Author(s):  
Yi An ◽  
Howard Davey ◽  
Harun Harun ◽  
Zebin Jin ◽  
Xin Qiao ◽  
...  
Keyword(s):  
Higher Education ◽  
Hong Kong ◽  
Public Universities ◽  
Multiple Case Study ◽  
Sustainability Reporting ◽  
University Management ◽  
Content Type ◽  
Multiple Case ◽  
Practical Implications

Purpose The purpose of this study is to examine the current state of online sustainability reporting in the Hong Kong higher education sector from a variety of perspectives. Design/methodology/approach The multiple case study was the research method for this research. Content analysis of the university website, as well as interview with university management, personnel in the sustainability office, academics and students, were adopted for data collection. An assessment framework for sustainability reporting was developed as an instrument for content analysis, based on G4 guidelines and prior literature. Findings The authors observe that most Hong Kong public universities have a specific webpage for sustainability reporting on the website, which consists of an amount of sustainability-related information in terms of general aspects, specific aspects and stakeholder participation. Moreover, they notice that Hong Kong public universities attach importance to sustainability and its reporting, and they would like to communicate their sustainability activities to various stakeholders and the community where they operate. Practical implications This paper indicates some practical implications for academics, university management, policymakers and sustainability education amongst universities in Hong Kong and beyond. Social implications This paper argues that universities, as a central place to foster talents and future leaders, should operate in a sustainable manner at the first place and then report their sustainability-related activities taking full advantage of the current information and communication technologies, so as to discharge accountability to various stakeholders and meet the expectations of the community where they operate. Originality/value This paper uses a multiple case study approach to explore the status of online sustainability reporting at Hong Kong universities, which contributes to limited research in the area, particularly for online sustainability reporting in the higher education institutions, and makes some contributions to the extant literature.

Sustainable strategic planning in Italian higher education institutions: a content analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Fantauzzi ◽  
Nathalie Colasanti ◽  
Gloria Fiorani ◽  
Rocco Frondizi
Keyword(s):  
Higher Education ◽  
Social Engagement ◽  
Higher Education Institutions ◽  
Mission Statements ◽  
Theoretical Background ◽  
Point Of View ◽  
Future Perspective ◽  
Content Type ◽  
Higher Education System ◽  
Practical Implications

Purpose This study aims, first of all, to analyze the extent to which Italian higher education institutions declare their mission statements in their official documents; then, to examine their content; and finally, to investigate whether mission statements include considerations on sustainability dimensions. Design/methodology/approach After a theoretical background on the new strategic approach adopted by higher education institutions and the related disclosure of their mission statements, the study deepens their sustainable perspective presenting the concepts of social engagement and knowledge transfer from a literary point of view. Then, a documentary analysis on the content of Italian universities’ official mission declarations will be conducted, to understand the role they play in society, by individuating their actual interest in sustainable dimensions. Findings Findings suggest that 36% of the 98 Italian universities state their engagement in societal issues, but only 3 of them mention sustainability targets in their mission declarations. Research limitations/implications The study is limited, exclusively based on what higher education institutions share and, in terms of future perspective, the aim can be to investigate further official documents, especially for what concerns sustainability reports. Practical implications Practical implications regard the denounce of weak attention paid by Italian universities to sustainability, with the aim to foster them to increase connections with the external world, aware of the centrality of their role within society. Originality/value In a context that is not yet completely investigated, the originality of the paper regards the intent to study the sustainable propensity that characterizes the Italian higher education system.

scholarly journals Organization and Standardization of Sustainability Reporting

2019 ◽  
pp. 40-51
Author(s):  
N. I. Dorosh ◽  
I. V. Horobets
Keyword(s):  
Best Practices ◽  
Sustainability Reporting ◽  
Point Of View ◽  
Global Reporting Initiative ◽  
Government Regulations ◽  
Reporting Practices ◽  
International Reporting ◽  
Reporting Framework ◽  
Business Entities ◽  
Further Development

The objective of the studyis to highlightthe content, purposes, standards and applications of sustainability reporting, to present a comparative analysisof the sustainability reporting framework from the point of view of internal and external users, to analyze government regulations and best practices of development and presentation of sustainability reporting.Main components of sustainability, definitions of sustainability, content of sustainability reporting, the International Reporting Framework, the reporting content under Global Reporting Initiative (GRI), numbers of companies preparing report by GRI are illustrated. One of the most important tasks of this article is to clarify the position of the Ukrainian business entities with respect to sustainability reporting and outline the ways to improve it by use of world’s best practices.A review of sustainability reporting practices at Ukrainian companies is made. It shows that Ukrainian enterprises developing and presenting sustainability reporting based on GRI framework can be divided into groups: large multinational companies with divisions in Ukraine (Coca-Cola, Deloitte, EY, KPMG, British American Tobacco, Nestle, etc.); Ukrainian nature companies (Arcelor, VEON, Energoatom (first state company in Ukraine adopted GRI) companies of SKM group: DTEK, Ukrtelecom, UMG, etc.). The numbers of Ukrainian companies who develop, present and disclose information on sustainability remain to be low due to economic, geo-politic, socio-cultural factors. Recommendations on further development of sustainability reporting in Ukraine are given.

Embedding employability within higher education for the profession of policing

2019 ◽  
Vol 9 (3) ◽  
pp. 319-328
Author(s):  
Ian Pepper ◽  
Ruth McGrath
Keyword(s):  
Higher Education ◽  
Design Methodology ◽  
Research Study ◽  
Longitudinal Research ◽  
Evidence Base ◽  
Content Type ◽  
Educational Provision ◽  
Professional Body ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to evaluate the impact of an employability module, the College of Policing Certificate in Knowledge of Policing (CKP), on students’ career aspirations, their confidence and wish to join the police along with the appropriateness of the module. This will inform the implementation of employability as part of the College of Policing-managed Police Education Qualifications Framework (PEQF). Design/methodology/approach A three-year longitudinal research study used mixed methods across four points in time to evaluate the impact on students studying the employability module. Findings The research suggests that the employability-focussed CKP was useful as an introduction to policing, it developed interest in the police and enhanced the confidence of learners applying to join. Lessons learnt from the CKP should be considered during the implementation of the PEQF. Research limitations/implications The ability to generalise findings across different groups is limited as other influences may impact on a learner’s confidence and employability. However, the implications for the PEQF curriculum are worthy of consideration. Practical implications As the police service moves towards standardised higher educational provision and evolution of policing as a profession, lessons can be learnt from the CKP with regards to the future employability of graduates. Originality/value Enhancing the employability evidence base, focussing on policing, the research identified aspects which may impact on graduates completing a degree mapped to the PEQF. The research is therefore of value to higher education and the professional body for policing.

Comparison of the reluctance laminated and solid rotor synchronous machine operating at high temperatures

2019 ◽  
Vol 38 (4) ◽  
pp. 1111-1119 ◽  
Author(s):  
Marcin Lefik ◽  
Krzysztof Komeza ◽  
Ewa Napieralska-Juszczak ◽  
Daniel Roger ◽  
Piotr Andrzej Napieralski
Keyword(s):  
High Speed ◽  
Design Methodology ◽  
Three Dimensional ◽  
Synchronous Machine ◽  
Point Of View ◽  
Heat Sources ◽  
Model Calculations ◽  
Content Type ◽  
Thermal Phenomenon ◽  
Practical Implications

Purpose The purpose of this paper is to present a comparison between reluctance synchronous machine-enabling work at high internal temperature (HT° machine) with laminated and solid rotor. Design/methodology/approach To obtain heat sources for the thermal model, calculations of the electromagnetic field were made using the Opera 3D program including effect of rotation and the resulting eddy current losses. To analyse the thermal phenomenon, the 3D coupled thermal-fluid (CFD) model is used. Findings The presented results show clearly that laminated construction is much better from a point of view of efficiency and temperature. However, solid construction can be interesting for high speed machines due to their mechanical robustness. Research limitations/implications The main problem, despite the use of parallel calculations, is the long calculation time. Practical implications The obtained simulation and experimental results show the possibility of building a machine operating at a much higher ambient temperature than it was previously produced for example in the vicinity of the aircraft turbines. Originality/value The paper presents the application of fully three-dimensional coupled electromagnetic and thermal analysis of new machine constructions designed for elevated temperature.

Economic thought in the 17th and 18th centuries: a linguistic approach

2015 ◽  
Vol 23 (3) ◽  
pp. 260-270
Author(s):  
Iara Vigo de Lima
Keyword(s):  
Economic Thought ◽  
Point Of View ◽  
Content Type ◽  
Front Position ◽  
History Of ◽  
Epistemological Model ◽  
Theory Of Language ◽  
Theory Of Value ◽  
Linguistic Approach ◽  
Practical Implications

Purpose – The purpose of this paper is to analyse Michel Foucault’s new epistemological model regarding an analogy between the theory of language and economic thought in the seventeenth and eighteenth centuries. Design/methodology/approach – Through the scrutiny of language, Foucault intended to demonstrate that some analogies, among different branches of knowledge (interdiscursive practice), allow us to apprehend the underlying configuration of thought regarding ontological and epistemological conditions that have historically determined knowledge. He draws a parallel between four theoretical segments borrowed from general grammar (Attribution, Articulation, Designation and Derivation) and economic thought on wealth. Findings – One of the most remarkable propositions of this approach is that the theory of language and economic thought were epistemologically isomorphic in that context. What the theory of language stated in relation to “attribution” and “articulation” corresponded to the “theory of value” in economic thought. What grammar investigated regarding “designation” and “derivation” was analogous to the “theory of money and trade” in economic thought. The relationships that were – directly and diagonally – identified between and among them led to the conclusion that there was ‘a circular and surface causality’ in economic thought insofar as “circulation” preceded “production”. It was “superficial” because it could not find an explanation for the cause of “wealth”, which was only possible when “production” was placed in the front position of theories. Practical implications – Such an epistemological point of view can inspire other studies in the history of economic thought. Originality/value – This paper offers a perspective on how to think about the history of ontological and epistemological conditions of economic thought.

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