Many higher education institutions (HEIs) have started to incorporate sustainable development (SD) into their system. A variety of sustainability assessment tools (SATs) have been developed to support HEIs to systematically measure, audit, benchmark, and communicate SD efforts. In recent years, stakeholders have increasingly asked HEIs to demonstrate their impacts on SD. These impacts are the direct and indirect effects an HEI has outside of its organizational boundaries on society, the natural environment, and the economy. This study analyzes to what extent SATs are capable of measuring the impacts that HEIs have on SD. A mixed-method approach, using descriptive statistics and an inductive content analysis, was used to examine 1134 indicators for sustainability assessment derived from 19 SATs explicitly designed for application by HEIs. The findings reveal that SATs largely neglect the impacts HEIs have outside their organizational boundaries. SATs primarily use proxy indicators based on internally available data to assess impacts and thus tend to focus on themes concerning the natural environment and the contribution to the local economy. Updating existing SATs and developing new ones may enable HEIs to fully realize their potential to contribute to SD.

Purpose This paper aims to conceptualize impacts of higher education institutions (HEIs) on sustainable development (SD), complementing previous literature reviews by broadening the perspective from what HEIs do in pursuit of SD to how these activities impact society, the environment and the economy. Design/methodology/approach The paper provides a systematic literature review of peer-reviewed journal articles published between 2005 and 2017. Inductive content analysis was applied to identify major themes and impact areas addressed in the literature to develop a conceptual framework detailing the relationship between HEIs’ activities and their impacts on SD. Findings The paper identifies six impact areas where direct and indirect impacts of HEIs on SD may occur. The findings indicate a strong focus on case studies dealing with specific projects and a lack of studies analyzing impacts from a more holistic perspective. Practical implications This systematic literature review enables decision-makers in HEIs, researchers and educators to better understand how their activities may affect society, the environment and the economy, and it provides a solid foundation to tackle these impacts. Social implications The review highlights that HEIs have an inherent responsibility to make societies more sustainable. HEIs must embed SD into their systems while considering their impacts on society. Originality/value This paper provides a holistic conceptualization of HEIs’ impacts on SD. The conceptual framework can be useful for future research that attempts to analyze HEIs’ impacts on SD from a holistic perspective.

Transnational corporations (TNCs) today are facing rising expectations that they will engage with societal stakeholders and get involved with sustainable development, even in light of an increasingly uncertain international business environment. This article explores how the Sustainable Development Goals (SDGs) as a global agenda may serve as a reference framework that can support TNCs in improving their corporate social responsibility (CSR) engagement in a way that contributes to sustainable development. The authors specifically consider the role of systematically measuring and managing corporate impacts on sustainable development as a prerequisite for demonstrating a net contribution to the SDGs. In order to capture these impacts, existing corporate measurement and evaluation systems need to be adapted and new management instruments have to be developed. We conclude by proposing a research agenda for this purpose.

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Purpose While corporate social responsibility (CSR) standards are amongst the most widely adopted instruments for supporting firms in becoming more accountable, firms who adopt them frequently fail to comply. In this context, the purpose of this study is to explore to what extent CSR standards are designed for accountability. In the analysis, this paper investigates design characteristics related to accountability across different standard types, namely, principle-based, reporting, certification and process standards. Design/methodology/approach This study reviews the design characteristics of 50 CSR standards in a systematic and comparative fashion. This paper combines qualitative deductive coding with exploratory quantitative analyses methods to elucidate structural variance and patterns of accountability-related design characteristics across the sample. Findings This study finds that the prevalence of design characteristics aimed at fostering accountability varies significantly between different types of standards. This paper identifies three factors related to the specific purpose of any given standard that explain this structural variation in design characteristics, namely, implementability, comparability and measurability. Practical implications Non-compliance limits the effectiveness and legitimacy of CSR standards. The systematic exploration of patterns and structural variation in design characteristics that promote accountability may provide valuable clues for the design of more effective CSR standards in the future. Social implications Better understanding the role of design characteristics of CSR standards is critical to ensure they contribute to greater corporate accountability. Originality/value This study strives to expand the current understanding of the design characteristics of CSR standards beyond individual cases through a systematic exploration of accountability-related design characteristics across a larger sample.