The challenge of sustainability and integrated reporting at universities: A case study

Brusca, Isabel; Labrador, Margarita; Jorge, Manuel Larrán

doi:10.1016/j.jclepro.2018.03.292

Cited by 122 publications

(146 citation statements)

References 34 publications

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“…In this globalized context, universities have become more competitive and business-oriented as distinctly shown by the introduction of concepts like "entrepreneurial universities" [8,21,31], which reveal the emphasis put on new entrepreneurial competencies and goals universities are expected to fulfil. The co-occurrence of increased market competition, reduction of public funds and widespread calls for greater transparency have contributed to reshape the role and identity of universities [32,33].…”

Section: Literature Review: From Social and Sustainability Report To mentioning

confidence: 99%

“…In this regard, IR aims at constituting a step further on the sustainability and social reporting journey, representing an incremental next phase which enhances sustainability reporting [12,19,21,23,24] by communicating the connections and relationships between all the factors that affect an organization's ability to create value over time [22]. It results in a periodic report about an organization's strategy, governance, performance and prospects, that in the context of its external environment leads to the creation of value over the short, medium and long term [22].…”

Section: Literature Review: From Social and Sustainability Report To mentioning

confidence: 99%

“…Despite the growing attention paid to these practices, their implementation still appears to be limited [15,21], pointing out the need to further investigate prospects for improving current reporting approaches. The interest in this topic is made evident not only by the growing academic debate, but also by recent international initiatives, as the project launched by the British Universities Finance Directors Group (BUFDG) in 2016 aimed at understanding how universities could adopt Integrated Reporting (IR) and help them to tell their value creation "story" in a better way.…”

Section: Introductionmentioning

confidence: 99%

“…Indeed, among the different reporting approaches, IR is gaining momentum as a tool suitable for building and communicating connections between all the factors that affect an organization's ability to create value over time [22]. In particular, it has been considered as a possible step further in the reporting journey, representing an incremental next phase which enhances sustainability reporting [12,19,21,23,24]. The underlying assumption is that IR could incorporate social/sustainability reporting into financial reporting, thereby improving the social/sustainability reporting itself [23] and providing more opportunities to report on public sector organizations' accountability [12].…”

Section: Introductionmentioning

confidence: 99%

“…The underlying assumption is that IR could incorporate social/sustainability reporting into financial reporting, thereby improving the social/sustainability reporting itself [23] and providing more opportunities to report on public sector organizations' accountability [12]. Given the still limited research on the topic, the current research aims to contribute to this debate with a focus on universities [19,21,25,26] by investigating whether and to what extent IR may be adopted by universities moving from the currently more widespread forms of social/sustainability reporting in order to improve their reporting practices and reinforce accountability.…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports

et al. 2020

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Over recent years, the meaning of accountability has evolved and has reshaped what public sector institutions are expected to account for and how. Consequently, a large number of initiatives have emerged promoting non-financial reporting. In this context, public universities have started to experiment with sustainability reporting initiatives, but these efforts are still limited and challenged by the parallel development of multiple forms of reporting, which include integrated reporting (IR). IR has been interpreted as a further step in the reporting journey, suitable for representing the creation of public value and addressing accountability pressures. The current research aims at understanding if and how IR constitutes a feasible next step for improving the reporting practices of public universities. For this purpose, the research carries out a content analysis of social or sustainability reports written by a number of Italian public universities to find out which of the key elements of IR have already been included in such reports. Results show that some of those elements are already included, but often in a fragmented and non-homogeneous way. The findings pave the way for further considerations on how the potential adoption of IR may strengthen the value of social and sustainability reporting by integrating the information reported in different documents, fostering toward a bureaucracy that is more sustainable and providing more opportunities of innovation in reports on public sector organizations' accountability.

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Section: Literature Review: From Social and Sustainability Report To mentioning

confidence: 99%

Section: Literature Review: From Social and Sustainability Report To mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports

et al. 2020

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The how and why of integrated reporting in a public health care organization: The stakeholders' perspective

et al. 2020

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Despite the widespread calls for in-depth case studies on adoption of the International Integrated Reporting Council Framework, in practice, it appears to be underexplored, above all in the public sector. Our aim is to explore how and why a public health care organization (PHO) has chosen to adopt the practice of integrated reporting, and we then delve into whether the PHO's perception of the document's value coincides with that of the stakeholders, who are its recipients.Often, society's perception of value can differ considerably from an organization's.Thus, for our research purposes, a case study was examined, adopting a qualitative approach and action research methodology. Our findings demonstrate the centrality of the value created for patients and of the "normative" scenario that takes place during the implementation of an integrated report in a PHO. Moreover, the concept of legitimacy was found to be virtually synonymous with institutionalization. K E Y W O R D Saction research, case study, institutional theory, integrated reporting, legitimacy theory, public health care organization

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The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting

Minutiello

Tettamanzi

2021

Corp Soc Responsibility Env

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The disclosure quality of Integrated Reporting (IR) and Sustainability Reporting (SR) is considered a relevant research topic because high‐quality disclosure is associated with a better representation of firms' performance and value creation process. However, only a few studies have addressed this topic and there is no clear knowledge as they have shown conflicting findings. In this paper, a systematic literature network analysis (SLNA) is applied to analyze the evolution of the research field on the topic of the disclosure quality of IR and SR. Findings show the actual state of the art on the quality of IR and SR disclosure and suggest new research trends. Moreover, this study applies a new methodology called SLNA to perform the analysis and it confirms its goodness as a method for dynamic analysis.

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The challenge of sustainability and integrated reporting at universities: A case study

Cited by 122 publications

References 34 publications

Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports

Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports

The how and why of integrated reporting in a public health care organization: The stakeholders' perspective

The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting

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