Social and environmental reports at universities: a Habermasian view on their evolution

Moggi, Sara

doi:10.1080/01559982.2019.1579293

Cited by 46 publications

(103 citation statements)

References 126 publications

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“…In teaching terms, universities integrate SDGs with principles of education for sustainable development (ESD) into undergraduate and graduate courses [24,25]. HEIs also provide training to all course coordinators and curriculum developers to orient curricula toward SDGs.…”

Section: Introductionmentioning

confidence: 99%

“…HEIs also provide training to all course coordinators and curriculum developers to orient curricula toward SDGs. However according to [25], lack of appropriate guidelines for universities does not facilitate the evolution of SDG achievements in higher education. Thus, some of the most frequently found reasons for not integrating SDGs into curricula were lack of training and the difficulty of incorporating SDGs into courses.…”

Section: Introductionmentioning

confidence: 99%

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Universities’ Reporting on SDGs: Using THE Impact Rankings to Model and Measure Their Contribution to Sustainability

et al. 2021

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Higher education institutions (HEIs) have voiced growing concerns about sustainability issues since Agenda 2030 was approved, but this is not enough for societal stakeholders seeking and delivering innovation and excellence. The 17 Sustainable Development Goals (SDGs) were adopted by all UN Member States in 2015 as a universal call to action, and pose a challenge for HEIs as for the efforts made to fulfill them and knowing how to assess their performance. However, the metric management system implemented by HEIs quickly led to rankings emerging, which compare HEIs to metrics not related to the sustainability dimensions of the 17 SDGs. The main aim of the paper is to assess the level of reporting and alignment of SDG achievements with the overall the Times Higher Education (THE) ranking score. For this purpose, our study (i) models and quantifies the impact of HEIs’ disclosure of SDG information on HEIs’ overall THE Impact Rankings score, (ii) analyzes whether the best ranked universities are indeed significantly related to different SDGs than other not-so-well-ranked ones, and (iii) models the differences in the overall score and its alignment with distinct SDGs by dimensions, subjects, and geographical regions. In order to do so, a descriptive analysis, non-parametric tests, and linear and logistic regression analyses were performed. Our results reveal that the overall ranking is related to the reporting of HEIs’ SDG achievements. Moreover, the more positive actions related to health, education, industry, responsible consumption and production, climate action, and partnerships there were, the higher the position of HEIs in the general ranking was. However, we found differences between top-ranking universities and others in geographical location, disclosed information, and impact. Thus, the best-ranked universities are more committed to transferring knowledge to industry to satisfy its needs (SDG9), support strong institutions in their countries, and promote peace and justice (SDG16). Finally, SDG9 and SDG17 are the most relevant and constant SDGs when modeling the alignment of SDGs with HEIs’ dimensions (teaching, research, citations, industry income, international outlook) and subjects (technological and social sciences and humanities). HEIs integrating SDG actions into the strategic management of universities and, consequently, reporting their SDG performance to promote sustainability and contribute to sustainable development, is advisable.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Universities’ Reporting on SDGs: Using THE Impact Rankings to Model and Measure Their Contribution to Sustainability

et al. 2021

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“…It has been largely employed in social accounting studies to improve the understanding of sustainability reports (Beck, Campbell, & Shrives, 2010;Gray, Javad, Power, & Sinclair, 2001) and has recently been applied to exploring NFD (Carini, Rocca, Veneziani, & Teodori, 2018;Doni, Bianchi Martini, Corvino, & Mazzoni, 2019). Content analysis technique permits to explore and infer the contents of reports with consideration of the meanings of words and their lexical context (Holsti, 1969;Moggi, 2019). The analysis was carried out by two independent researchers.…”

Section: Content Analysis Protocolmentioning

confidence: 99%

Non-Financial Disclosure Assurance: Critical Insights from the Italian Financial Services Sector

Pagani¹,

Moggi²,

Gaetano³

2020

IJBM

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Directive 2014/95/EU was released with the aim of improving the transparency, comparability and harmonization of non-financial reporting among European undertakings. However, the Directive is vague regarding both non-financial disclosure contents and the transposition of its provisions into national European laws, making it somewhat ambiguous. This issue has been underlined by scholars, who have found the comparison of non-financial disclosures challenging and have not seen a considerable improvement in the level of transparency. This is also mirrored in the assurance process, which remains underexplored. The present exploratory study analyses non-financial disclosure assurance in the Italian financial services sector. Content analysis of the level and features of assurance of non-financial disclosures published in 2020 was conducted. The results show that the ambiguity of the Directive also has consequences for assurance outcomes, which remain limited and strictly adhere to provisions provided by national practitioner associations.

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“…In recent decades, the impact of global changes, both economic and political, social, environmental, and technological, has led to a shift in the role of higher education institutions (HEIs) in contemporary society [1,2]. In this context, in the process of value creation, organizations, and amongst them universities, are obliged to manage intangible assets and corporate values.…”

Section: Introductionmentioning

confidence: 99%

“…Currently, the survival of universities is related to the social and environmental implications of their actions. In this sense, the transfer of knowledge, associated with economic growth and social development, has a place in public and economic policy [1][2][3].…”

Section: Introductionmentioning

confidence: 99%

Examining the Research Evolution on the Socio-Economic and Environmental Dimensions on University Social Responsibility

Meseguer-Sánchez

Abad-Segura

Ureña

et al. 2020

IJERPH

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Responsible higher education institutions have an impact on society and economic, environmental, and social development. These effects define the axes of the socially responsible management of the universities. The concept of university social responsibility (USR) manages these relationships to produce a positive impact on society through higher education, research, and the transfer of knowledge and technology, as well as education for sustainability. For this study, worldwide research into this subject was studied for the period 1970–2019. A bibliometric analysis of 870 articles was made, obtaining results for the scientific productivity of the journals, authors, institutions, and countries contributing to this research. The main category is business, management, and accounting. The most productive journal is the Business and Society Review, while the California Management Review is the most cited. The authors with the most articles are Stavnezer, Luo, and Lanero. The most productive institution is Wuhan University. The United States is the country with the most publications and citations, and the same country, together with the United Kingdom, make the most international contributions. Evidence shows growing worldwide interest in the economic and environmental impacts of USR. Future research should focus on analysing the links between the responsible and sustainable consumption of universities and their short-term financial, economic, and sustainable impacts.

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Social and environmental reports at universities: a Habermasian view on their evolution

Cited by 46 publications

References 126 publications

Universities’ Reporting on SDGs: Using THE Impact Rankings to Model and Measure Their Contribution to Sustainability

Universities’ Reporting on SDGs: Using THE Impact Rankings to Model and Measure Their Contribution to Sustainability

Non-Financial Disclosure Assurance: Critical Insights from the Italian Financial Services Sector

Examining the Research Evolution on the Socio-Economic and Environmental Dimensions on University Social Responsibility

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