共 50 条
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