Assessing sustainability reports of US universities

2018 ◽  
Vol 19 (7) ◽  
pp. 1158-1184 ◽  
Author(s):  
Remmer Sassen ◽  
Leyla Azizi
Keyword(s):  
Social Performance ◽  
Sustainability Reporting ◽  
Social Dimension ◽  
Future Research ◽  
Content Type ◽  
Political Incentives ◽  
The Social ◽  
Sustainability Reports ◽  
The University ◽  
Practical Implications

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.

scholarly journals An empirical study of sustainability reporting assurance: current trends and new insights

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kholod Fahad Alsahali ◽  
Ricardo Malagueño
Keyword(s):  
Sustainability Reporting ◽  
Future Research ◽  
Firm Level ◽  
Accounting Firms ◽  
Content Type ◽  
Global Trends ◽  
Current Trends ◽  
Consulting Firms ◽  
Sustainability Reports ◽  
Practical Implications

Purpose This study aims to examine trends in the global assurance practices of sustainability reports, updating and broaden the extant literature and proving new insights that could guide future research. Design/methodology/approach The data were collected for 12,783 companies and exploratory descriptive analyses of sustainability reporting assurance practices were undertaken. Findings The study shows that assurance growth is lagging behind the growth in sustainability reporting. It reveals that assurer switching is a common practice amongst companies. There is an increasing trend towards the use of the International Standard for Assurance Engagements 3000 by non-accounting assurers. Additionally, in terms of assurance providers, the study finds that accounting firms are dominating the market, however, engineering firms are fast increasing their share of the sustainability assurance market, whilst consulting firms’ share is decreasing. However, the switch towards consulting firms is higher than the switch towards accounting firms in the last switch period. Practical implications Overall, the results of this study provide insights about companies’ assurance practices for regulators, assurance providers and companies interested in assuring their sustainability reports. Social implications This study is relevant for companies’ stakeholders, including investors, to enhance their understanding of companies’ current assurance practices. Originality/value Prior studies on the assurance practices of sustainability reports are limited in scope (concentrate on large companies) and depth (examine accounting vs non-accounting assures and consider the evolving patterns at the institutional rather than firm-level). This study presents developments and trajectories of assurance practices to inform researchers and practitioners on the global trends by bringing an updated and broader perspective on the topic.

Post-occupancy evaluation of outdoor spaces on the campus of the Federal University of Juiz de Fora, Brazil

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ana Clara Carvalho Tourinho ◽  
Sabrina Andrade Barbosa ◽  
Özgür Göçer ◽  
Klaus Chaves Alberto
Keyword(s):  
Critical Role ◽  
Future Research ◽  
Content Type ◽  
University Campuses ◽  
Post Occupancy Evaluation ◽  
Outdoor Spaces ◽  
The University ◽  
The Impact ◽  
Practical Implications

PurposeUsing the campus of a Brazilian university as case study, this research aims to identify which aspects of the outdoor spaces are the most significant in attracting people.Design/methodology/approachThis research relies on the application of different post-occupancy evaluation (POE) methods, including user tracking, behavioural mapping and questionnaires, on one plateau of the campus.FindingsThree group of aspects (socialization, proximity and infrastructure) were identified as key elements in explaining the impact of the campus physical characteristics on users’ behaviour. The results indicate that having characteristics of at least one group of aspects in those spaces can guarantee their vitality and, if there is presence of attributes of more than one group, liveliness can be increased.Research limitations/implicationsFurther studies should be conducted on an entire campus to identify other spatial elements in the three groups.Practical implicationsThis research contributes to the planning of future campuses and to solutions to the existed ones, indicating the most relevant spatial characteristics to be considered. Additionally, the combination of different methods may be useful to future research.Originality/valueMost of the investigations on the university campuses focus on the buildings, and little research has investigated the outdoor spaces, although they play a critical role in learning and academic life, where people establish social, cultural and personal relationships. In addition, studies using several POE allowed a consistent and complete diagnostic about the aspects of the campus, giving recommendations for future projects.

Materiality disclosure in sustainability reporting: fostering stakeholder engagement

2018 ◽  
Vol 34 (5) ◽  
pp. 1-4 ◽  
Author(s):  
Sie Bing Ngu ◽  
Azlan Amran
Keyword(s):  
Stakeholder Engagement ◽  
Sustainability Reporting ◽  
Corporate Sector ◽  
Content Type ◽  
Corporate World ◽  
Reporting Process ◽  
Global Companies ◽  
Sustainability Reports ◽  
Practical Implications

Purpose This paper aims to illustrate that stakeholder engagement is a fundamental step of the sustainability reporting process, as it assists in defining the materiality and relevance of the information communicated and enhances greater transparency and greater accountability to stakeholders. Findings In today’s corporate world, the role of stakeholder engagement has been recognized as being significant in completing the process for materiality disclosure in sustainability reporting, and it has become one of the vital elements in advancing sustainable development in the corporate sector. The materiality approach has been recommended as the instrument for scoping and defining the content for sustainability reporting or reports that only disclose issues that are considered material from the perspective of the stakeholders. This is relevant to both businesses and stakeholders. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the leading global companies in preparing their sustainability reports.

Materiality assessment: the case of Latin American listed companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yully Marcela Sepúlveda-Alzate ◽  
María Antonia García-Benau ◽  
Mauricio Gómez-Villegas
Keyword(s):  
Latin American ◽  
Social Issues ◽  
Construction Materials ◽  
Field Research ◽  
Principal Component ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Future Research ◽  
Content Type ◽  
Sustainability Reports

Purpose This paper aims to propose a measurement of the materiality of environmental, social and governance information (ESG) reported by listed companies belonging to sensitive industries in Colombia, Mexico, Brazil, Chile and Argentina. This analysis is carried out from the insights of stakeholder theory, legitimacy theory and institutional theory. The research questions addressed are: What type of information is considered as material by Latin American companies? Does this information respond to the environmental and social issues within the context of Latin American companies and the needs of their stakeholders? Design/methodology/approach A materiality index is developed from principal component analysis and factor analysis, which are multivariate analysis statistical techniques used in various fields to develop indices. The designed index examines materiality in the sustainability reports of 65 companies for 2017 and 67 companies for 2018. These firms belong to the energy, mining, chemical, construction, construction materials and public services industries in Colombia, Mexico, Chile, Argentina and Brazil. Findings The results show medium-high materiality indices, mostly in Chilean, Mexican and Colombian companies. In addition, issues such as water management, climate change and occupational health and safety are particularly interesting for companies. For the two years studied and from the perspective of material aspects for the company and its stakeholders, energy, mining and utilities (drinking water and sewage) sectors obtained the highest scores. This shows that the disclosure of ESG information is higher in industries related to the exploitation of natural resources that cause adverse effects on the environment such as extractive industries. Both the analysis presented in this paper and the materiality measurement developed, allow social responsibility managers to have a standard on the level of importance allotted to the different topics disclosed in sustainability reports. Additionally, this study provides a perspective of the material issues recognized by sensitive industries with great environmental impact. Similarly, an analysis of the issues considered material by stakeholders is provided. This allows such issues to be compared, identifying similarities and differences among the issues regarded as material by a company and its stakeholders. Practical implications The paper opens the debate is open as to whether the information disclosed response to the needs of stakeholders or whether, on the contrary, the materiality analysis is a process that emerges simply from the interests of the company. These demands for qualitative and field research to complement quantitative studies such as this one to research the stakeholders’ engagement processes in context. Social implications The paper’s purpose a challenge for future research is to strengthen the use of various methodologies that allow knowing the participation processes in the definition of materiality in the ESG information and the companies’ engagement with stakeholders. This stimulates research in the region, which is still in its infancy. Originality/value The international literature contains few studies related to the assessment of materiality for sustainability reporting. So this paper contributes proposes measurement of materiality for ESG information.

In search of ethics: from Carroll to integrative CSR economics

2019 ◽  
Vol 15 (4) ◽  
pp. 469-491 ◽  
Author(s):  
Sigmund Wagner-Tsukamoto
Keyword(s):  
Institutional Economics ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Business Case ◽  
Future Research ◽  
Market Exchange ◽  
Content Type ◽  
Four Dimensions ◽  
Corporate Social ◽  
Practical Implications

PurposeRevisiting Carroll’s classic corporate social responsibility (CSR) pyramid framework, this paper aims to evolve a novel synthesis of ethics and economics. This yielded an “integrative CSR economics”.Design/methodology/approachThis theory paper examined how to conceptually set up CSR theory, argue its ethical nature and establish its practical, social and empirical relevance. Economic analysis reached out from contemporary institutional economics to Smith’s classic studies.FindingsThe paper reconstructed all of Carroll’s four dimensions of CSR – economic, legal, ethical and philanthropic responsibilities – through economics. The paper discounted a core assumption of much CSR research that economic approach to CSR, including the instrumental, strategic “business case” approach to CSR, were unethical and lacked any foundations in ethics theory. Integrative CSR economics reframes research on viability and capability requirements for CSR practice; redirecting empirical research on links between CSP (corporate social performance) and CFP (corporate financial performance).Research limitations/implicationsThe paper focused on Carroll as the leading champion of CSR research. Future research needs to align other writers with integrative CSR economics. Friedman or Freeman, or the historic contributions of Dodd, Mayo, Bowen or Drucker, are especially interesting.Practical implicationsThe paper set out how integrative CSR economics satisfies the “business case” approach to CSR and develops practical implications along: a systemic dimension of the market economy; a legal-constitutional dimension; and the dimension of market exchanges.Social implicationsIntegrative CSR economics creates ethical benefits for society along: a systemic dimension of the market (mutual gains); a legal-constitutional dimension (law-following); and the dimension of market exchange (ethical capital creation). Social benefits are not only aspired to but also are achievable as a business case approach to CSR is followed.Originality/valueThe paper’s main contribution is a new synthesis of economics and ethics that yields an “integrative CSR economics”.

scholarly journals The Role of Disability and Accessibility in Corporate Sustainability Reporting

2020 ◽  
Vol 15 ◽  
Author(s):  
Christian Vogelauer ◽  
David M. Herold ◽  
Elmar Fuerst
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Social Dimension ◽  
Management Tool ◽  
Critical Elements ◽  
Corporate Reporting ◽  
The Social ◽  
Sustainability Reports ◽  
Flexible Management

Abstract Although companies increasingly focus on the social dimension in corporate sustainability, there seems to be a lack of understanding how and to what extent disability and accessibility frameworks and activities are integrated in corporate sustainability reports. In this article, we aim to close this gap by (a) analysing the disability and accessibility (D&A) activities from the largest 50 companies in Europe based on their corporate sustainability reports, and (b) advancing a simplified conceptual framework for D&A that can be used in corporate reporting. In particular, we provide an overview about corporate D&A reporting and associated activities according to three identified areas: (a) workforce, (b) workplace, and (c) products and services. Our findings are twofold: First, the majority of the companies address D&A in their corporate sustainability reports mainly under the diversity umbrella, but lack a detailed debate about the three identified areas. Second, we found that existing frameworks for D&A are hardly used because either they are not focused on corporate reporting or seem too difficult or complicated to complete. Thus, our framework not only represents a first opportunity to foster the implementation of a D&A framework within the social dimension of corporate sustainability reports, but also presents a holistic yet flexible management tool that takes into account the most critical elements while shaping implementation, directing evaluation and encouraging future planning of D&A initiatives. As such, this study contributes to and extends the limited amount of research of D&A activities in the social dimension in corporate sustainability reporting.

Assessing the materiality of university G4-sustainability reports

2019 ◽  
Vol 31 (3) ◽  
pp. 364-391 ◽  
Author(s):  
Melanie Lubinger ◽  
Judith Frei ◽  
Dorothea Greiling
Keyword(s):  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sociological Institutionalism ◽  
Content Type ◽  
External Stakeholder ◽  
Stakeholder Groups ◽  
Content Selection ◽  
Reporting Practice ◽  
Sustainability Reports ◽  
The University

Purpose Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The purpose of this paper is to investigate whether materiality matters in the reporting practice of universities which have adopted the Global Reporting Initiative G4 Guidelines. Design/methodology/approach Strategic stakeholder theory and sociological institutionalism serve for deriving conflicting expectations about the compliance of universities with the materiality principle. In the empirical section of this paper, content analyses are conducted on the documented material aspects, followed by a correlation analysis for examining to which extent the identified material aspects are reported in the SRs. Findings Although universities document G4-19 stakeholder-material aspects according to different relevance levels and for internal and external stakeholder groups, the identified material aspects are not appropriately reported in the SRs. The adoption of the materiality principle is a superficial one and therefore more in line with the expectations of sociological institutionalism. Research limitations/implications The main limitation for this study is the small number of university SRs available. The chance to make SRs more relevant by focusing on stakeholder-material aspects is not used. Originality/value This paper reports the first study looking at the compliance between the documented material aspects and the content of SRs in a particular challenging organisational field, the university sector. This paper also adds to the emerging theoretical discussion about the extent universities implement materiality in SRs.

How can ecological fairs increase sustainability in a university campus?

2019 ◽  
Vol 20 (3) ◽  
pp. 515-529
Author(s):  
Luciana Londero Brandli ◽  
Amanda Lange Salvia ◽  
Leila Dal Moro ◽  
Vanessa Tibola da Rocha ◽  
Janaina Mazutti ◽  
...  
Keyword(s):  
Local Community ◽  
Social Economic ◽  
University Campus ◽  
Content Type ◽  
University Campuses ◽  
The Social ◽  
Short Period ◽  
The University ◽  
Practical Implications

Purpose This paper aims to highlight the contribution of ecological fairs to the promotion of sustainability in university campuses, based on a case study carried out at the University of Passo Fundo, located in Southern Brazil. Design/methodology/approach Producers and consumers of the ecological fairs were interviewed to analyse how the social, economic and environmental spheres of sustainable development are impacted by these fairs. In total, 24 interviews were conducted. Findings The results showed how fairs positively impact the academic and local community while bringing sustainability into university campuses. Research limitations/implications The main limitations of this study were the number of interviews and the short period during when the study was conducted. Practical implications This case study demonstrated how the promotion of ecological fairs on a university campus plays an important role in the implementation and practice of sustainability and can serve as an example for other institutions that intend to work on similar projects. Originality/value This paper contributes to the literature by providing a discussion on how ecological fairs represent a good addition in the process of universities to become more sustainable and which aspects of each sustainability sphere are involved.

Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Irshad Ali ◽  
Sumit Lodhia ◽  
Anil K. Narayan
Keyword(s):  
Value Creation ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Legitimacy Theory ◽  
Systematic Method ◽  
Content Type ◽  
A Value ◽  
Sustainability Reports ◽  
And Performance ◽  
Practical Implications

Purpose This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value. Design/methodology/approach This study used visual content analysis to identify disclosure trends and value creation themes from sustainability-related photographs in the annual and sustainability reports of Fonterra Co-operative Group over a ten-year period. The findings were interpreted using legitimacy theory. Findings The findings show a significant increase in the usage of photographs to legitimise and reinforce the organisation’s sustainability messages. The photographs are dominated by images signalling to stakeholders’ positive sustainability messages, as a systematic method for managing stakeholder expectations to maintain, gain and even repair legitimacy. A majority of photographs have supporting textual narrative, which could be construed as an attempt by the company to make their sustainability messages explicit and provide greater legitimacy of activities and performance with the ultimate aim of enhancing organisational value. Research limitations/implications This study contributes towards an in-depth understanding of attempts at seeking legitimacy and creating organisational value through the systematic usage of photographic disclosures in sustainability reporting. Practical implications This study has the potential to inform stakeholders on linkages between sustainability photographs, value creation and legitimacy. It can help inform and assist report preparers, designers and users on the potential of photographs as a substantive medium to manage legitimacy in sustainability reporting. Originality/value This paper adds to the scant literature on the growing use of photographs as a value adding apparatus in sustainability reporting. This paper also extends the applicability of legitimacy theory to visual disclosure and suggests that legitimacy can be systematically sought to create value.

Impression management tactics in sustainability reporting

2015 ◽  
Vol 11 (4) ◽  
pp. 677-689 ◽  
Author(s):  
Maria Sandberg ◽  
Maria Holmlund
Keyword(s):  
Impression Management ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Future Research ◽  
Content Type ◽  
Template Analysis ◽  
Impression Management Tactics ◽  
Practical Implications ◽  
Insight Into ◽  
Management Tactics

Purpose – The study aims to analyzes how companies present their actions to give the impression that they are sustainable actors. It identifies the organizational impression management tactics that companies use in sustainability reporting. Design/methodology/approach – A qualitative template analysis of two sustainability reports was conducted to inductively identify the organizational impression management tactics that companies use in sustainability reporting. Findings – The study identified eight organizational impression management tactics used in sustainability reporting, four of which relate to how companies present their actions while the remaining four are characteristic of the writing styles that companies use. Research limitations/implications – The study is exploratory in nature and does not claim to identify all existing impression management tactics. Therefore, future research is needed to confirm the results and identify possible additional tactics. Practical implications – Companies can use impression management tactics that more strongly aim to shape the impressions that stakeholders hold or tactics that more neutrally inform stakeholders of their actions. Companies need to make a choice between the two, considering that stakeholders’ expectations of sustainability reporting would be useful. Originality/value – The study shows the different ways that companies use impression management in sustainability reporting, thus lending insight into a perspective on sustainability reporting that has rarely been explored in previous research.

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