Sustainability Reporting by Australian Universities

被引:59
|
作者
Gamage, Pandula [1 ]
Sciulli, Nick [1 ]
机构
[1] Victoria Univ, Melbourne, Vic, Australia
关键词
Australian universities; sustainability reporting; content analysis; Global Reporting Initiative (GRI); PERFORMANCE; CHALLENGES; STATE; GRI;
D O I
10.1111/1467-8500.12215
中图分类号
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要
There is continuing debate about the consequences of climate change and an increasing emphasis placed on the disclosure of social and environmental indicators by organisations. Universities have been traditionally known as places where intellectual inquiry and advances in knowledge are paramount. Therefore, there is an expectation that universities would place much emphasis on sustainability reporting to fulfil the needs of a range of stakeholders. The objective of this study is to investigate the nature and extent of sustainability disclosures reported by Australian universities in stand-alone sustainability reports. The findings suggest significant differences in the nature and extent of sustainability disclosures. This study has implications for policy-makers and university administrators and is a call to senior university leaders to take up the challenge and contribute to the global conversation with regard to sustainability reporting. The objective of this study is to investigate the nature and extent of sustainability disclosures reported by Australian universities in stand-alone sustainability reports. The findings suggest significant differences in the nature and extent of sustainability disclosures.
引用
收藏
页码:187 / 203
页数:17
相关论文
共 50 条
  • [41] The state of disclosures on stakeholder engagement in sustainability reporting in Australian local councils
    Kaur, Amanpreet
    Lodhia, Sumit K.
    PACIFIC ACCOUNTING REVIEW, 2014, 26 (1-2) : 54 - +
  • [42] Corporate governance and sustainability reporting in the Australian resources industry: an empirical analysis
    Ong, Tricia
    Djajadikerta, Hadrian Geri
    SOCIAL RESPONSIBILITY JOURNAL, 2020, 16 (01) : 1 - 14
  • [43] REPORTING FOR UNIVERSITIES
    MOREY, L
    JOURNAL OF ACCOUNTANCY, 1956, 102 (01): : 17 - &
  • [44] How Committed Are Australian Universities to Environmental Sustainability? A Perspective on and from the University of Melbourne
    Baer, Hans A.
    Gallois, Arnaud
    CRITICAL SOCIOLOGY, 2018, 44 (02) : 357 - 373
  • [45] Project-based learning in Australian & New Zealand universities: sustainability and scalability
    Miao G.
    Ranaraja I.
    Grundy S.
    Brown N.
    Belkina M.
    Goldfinch T.
    Australasian Journal of Engineering Education, 2024, 29 (02) : 115 - 125
  • [46] Social media usage for sustainability reporting: a study of the Top 50 Australian companies
    Hogarth, Kate
    Lodhia, Sumit
    Kaur, Amanpreet
    Stone, Gerard
    MEDITARI ACCOUNTANCY RESEARCH, 2024,
  • [47] Does sustainability reporting promote university ranking? Australian and New Zealand evidence
    Shan, Yuan George
    Zhang, Junru
    Alam, Manzurul
    Hancock, Phil
    MEDITARI ACCOUNTANCY RESEARCH, 2022, 30 (06) : 1393 - 1418
  • [48] Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities' Reports
    Mauro, Sara Giovanna
    Cinquini, Lino
    Simonini, Elena
    Tenucci, Andrea
    SUSTAINABILITY, 2020, 12 (08)
  • [49] AUSTRALIAN UNIVERSITIES
    ASHBY, E
    NATURE, 1961, 189 (476) : 434 - &
  • [50] AUSTRALIAN UNIVERSITIES
    HAMBLY, FS
    NATURE, 1995, 376 (6542) : 630 - 630