Sustainability reporting on the websites of public and private universities in Ghana

Abstract

Purpose

The purpose of this paper is to compare the sustainability dimensions reported on the websites of public and private universities in Ghana, an emerging economy.

Design/methodology/approach

The universities in Ghana were categorized under public and private universities. The top five under each category were chosen (by Edu Rank’s ratings), and data was gathered from the websites of the sampled universities. Data analysis was conducted using Global Reporting Initiative (GRI-G4) framework and sustainability tools for campus assessment. Findings were then analyzed through stakeholder theory’s lens and organizational characteristics such as ownership, students’ acceptance ratios, performance, size and age.

Findings

This study’s results show that the key aspects of sustainability disclosed on the websites of the sampled private and public universities in Ghana are more of economic and campus sustainability assessment indicators than the social and environmental dimensions. Contrary to the popular notion that private sector organizations do more sustainability reporting than those in the public sector, in the case of Ghana, the sampled public universities reported more than the privately owned universities. This study attributes the extent and variations of sustainability reporting among the public and private Ghanaian universities to the universities’ characteristics such as students’ acceptance ratios, performance, size, ownership and age.

Practical implications

The findings from this study indicate that in improving the value of sustainability reporting, stakeholders of the educational sector in emerging economies should encourage universities to adopt the GRI-G4 framework and campus sustainability assessment indicators in disclosing their sustainability initiatives.

Originality/value

To the best of the author’s knowledge, this paper is the first study to compare the extent and variations in sustainability reporting between public and private universities in an emerging economy.

Citation

Amoako, K.O. (2023), "Sustainability reporting on the websites of public and private universities in Ghana", International Journal of Sustainability in Higher Education, Vol. 24 No. 6, pp. 1220-1246. https://doi.org/10.1108/IJSHE-12-2021-0509