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Article
Publication date: 17 October 2023

Jose Manuel Diaz-Sarachaga and Joana Longo Sarachaga

The purpose of this paper is to analyze how sustainability was operationalized in the Spanish universities through plans and actions that contribute actively to the achievement of…

Abstract

Purpose

The purpose of this paper is to analyze how sustainability was operationalized in the Spanish universities through plans and actions that contribute actively to the achievement of the sustainable development goals (SDGs).

Design/methodology/approach

A systematic search and content analysis served to examine information available on websites belonging to the 76 universities listed in the Conference of Rectors of the Spanish Universities (CRUE).

Findings

The participation of Spanish universities on initiatives focused on sustainability is very limited, highlighting the negligible role of private institutions in which topics like sustainability and the 2030 Agenda/SDGs were scarcely addressed.

Originality/value

The study outlines the actual extent of the inclusion of sustainability in particular co-curricular actions toward the SDGs in the CRUE. The findings enable to define a long-term sustainability road map for the Spanish university system.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 3
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 28 July 2023

Sónia Monteiro, Verónica Ribeiro, Estela Vilhena, Kátia Lemos and Cristiana Molho

Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in…

Abstract

Purpose

Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in the scope of sustainable development goals (SDGs). As far as the authors are aware, previous research related to reporting in HEIs has not considered the linkage with the SDGs. Thus, this paper aims to analyse the disclosure on the websites of the Portuguese HEIs regarding the SDGs and their determinant factors.

Design/methodology/approach

This study is based on content analysis of the information disclosed on the websites of all Portuguese HEIs. Through bivariate and multivariate statistics analysis, the authors also aim to identify the explanatory factors for the SDGs reporting (such as geographical location – coast/inland, HEIs’ size, educational system – Universities and polytechnics, institutional status – public and private).

Findings

The results indicate that 63.6% of Portuguese HEIs disclose information on SDGs in their websites. Findings of bivariate analysis revealed that public and larger HEIs are those that disclose more information about SDG on their websites. However, the logit regression result found that size is the only determinant factor of SDGs reporting.

Originality/value

To the best of the authors’ knowledge, this paper is the first Portuguese approach to SDGs reporting in the Portuguese higher education sector. The results will be of interest to policymakers and regulators who decide to implement and standardize SDGs reporting at higher education, as well as of HEIs’ managers who wish to follow these new trends in their reporting cycle.

Details

Social Responsibility Journal, vol. 20 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 22 March 2024

Elizabeth Agyeiwaah and Bob McKercher

The purpose of this paper is to argue for the development of a vibrant domestic tourism sector in emerging economies as a means of moving towards a more sustainable tourism sector…

Abstract

Purpose

The purpose of this paper is to argue for the development of a vibrant domestic tourism sector in emerging economies as a means of moving towards a more sustainable tourism sector and achieving many of the goals outlined in the UNWTO’s 2030 Agenda for Sustainable Development.

Design/methodology/approach

It uses a perspective approach through a critical state-of-the-art review of selected domestic and international tourism studies.

Findings

This paper illustrates how developing such a sector will provide a range of economic and social benefits to emerging economies and their residents, as well as lowering the per-capita tourism carbon footprint of destination areas.

Practical implications

This study identifies policy initiatives that can be developed to help emerging economies transition from an international tourism focus to a more balanced focus.

Social implications

This study indicates the social benefits of developing a domestic tourism sector in emerging economies.

Originality/value

It equips national tourism organisations and small and medium tourism enterprises with specific actions for the use of tourism as a prosperity tool in the pursuance of these benefits. It, further, calls for a research agenda on investigating how emerging economies are uniquely progressing towards this global goal through thriving domestic tourism recognising that each economy is culturally different.

目的

本文主张在新兴经济体发展充满活力的国内旅游业, 以此作为迈向更可持续的旅游业和实现联合国世界旅游组织《2030 年可持续发展议程》中概述的许多目标的手段。

设计/方法

通过对选定的国内和国际旅游研究进行批判性的最新文献回顾, 采用了前瞻性的方法。

研究结果

本文阐述了发展这样一个产业将如何为新兴经济体及其居民提供一系列经济和社会效益, 并降低目的地的人均旅游碳足迹。

实践意义

确定可以制定的政策举措, 以帮助新兴经济体从国际旅游业向更平衡的旅游业转型

社会影响

展现了新兴经济体发展国内旅游业的社会效益。

原创/价值

为国家旅游组织和中小型旅游企业提供了将旅游业作为繁荣工具以实现上文提到的这些利益的具体方向。此外, 论文还呼吁制定一项研究议程, 调查新兴经济体如何通过繁荣的国内旅游业独特地朝着这一全球目标前进, 也需要认识到每个经济体的文化都不同。

Objetivo

Este trabajo defiende el desarrollo de un sector turístico interno fuerte en las economías emergentes como medio para avanzar hacia un sector turístico más sostenible y alcanzar muchos de los objetivos esbozados en la Agenda 2030 para el Desarrollo Sostenible de la OMT.

Diseño/metodología/enfoque

Adopta un enfoque de perspectiva a través de una revisión crítica del estado del arte de estudios turísticos nacionales e internacionales seleccionados.

Resultados

El trabajo ilustra cómo el desarrollo de este sector aportará una serie de beneficios económicos y sociales a las economías emergentes y a sus residentes, así como la reducción de la huella de carbono per cápita del turismo en las zonas de destino.

Implicaciones prácticas

Identifica las iniciativas políticas que pueden desarrollarse para ayudar a las economías emergentes en la transición de un enfoque turístico internacional a un enfoque más equilibrado.

Implicaciones sociales

Se indican los beneficios sociales de un desarrollo del sector turístico interno en las economías emergentes.

Originalidad/valor

Proporciona a las organizaciones nacionales de turismo y a las pequeñas y medianas empresas turísticas acciones específicas para el uso del turismo como herramienta de bienestar en la consecución de estos beneficios. Además, propone un programa de investigación sobre el modo en que las economías emergentes avanzan hacia este objetivo global a través de un turismo interno floreciente, teniendo en cuenta que cada economía es culturalmente diferente.

Article
Publication date: 12 March 2024

Olayinka Adedayo Erin and Paul Olojede

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG…

Abstract

Purpose

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

Design/methodology/approach

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Findings

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

Practical implications

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

Originality/value

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 5 March 2024

Jan Beyne and Lars Moratis

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on…

Abstract

Purpose

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on Sustainable Development Goals (SDGs) in organizations. From an academic viewpoint, it not only adds to previous work on the topic of SDG materiality (e.g. Van Tulder and Lucht, 2019) but also aims to contribute new insights into the steps that are crucial and influence the adoption of the SDGs in materiality assessments. It may also add to the literature by providing new knowledge on the strategic considerations that organizations may make and institutional dynamics that encourage organizations to implement the SDG materiality method.

Design/methodology/approach

By executing a national survey research in Belgium through a collaboration between academics of Antwerp Management School, Louvain School of Management (UCLouvain) and the University of Antwerp, and supported by Belgium’s Federal Institute of Sustainable Development, the authors have obtained several insights into the SDG landscape in Belgium for various types of organizations, including companies, governmental and nongovernmental organizations and educational institutions. This research builds further on a first national survey (SDG Barometer Belgium, 2018) on the adoption and implementation of the SDGs. However, an important aim of this research is to shift the emphasis to more prominent new elements, such as whether or not organizations use the SDGs in materiality assessments. While the main part of the data for this research were collected through an online questionnaire, document analyses were conducted based on the sustainability reports of BEL 20 companies, the benchmark stock market index of Euronext Brussels consisting of 20 companies traded at the Brussels Stock Exchange, and seven interviews were held to obtain additional insights.

Findings

A total of 386 organizations across sectors responded to the question “Does your organization perform a materiality analysis”, of which 210 organizations completed the question “Does your organization align the materiality analysis with the SDGs,”after an “exit route” based on a positive answer to the first question. When diving into the survey results, the authors see that no more than 12% of the 210 organizations performing a materiality analysis align their materiality analysis with the SDGs, while 14% indicate that they do not account for the SDGs at all in their materiality analyses. The results show that 41% of the organizations take into account the SDGs to a certain degree when performing their materiality analysis. Speculating on an explanation for these results, it may be the case that organizations do not yet think about coupling the SDGs to their materiality assessment, experience difficulties in practice or generally lack the knowledge for relating the SDGs to the sustainability topics that are relevant to them. This seems in line with other research (e.g. Van Tulder and Lucht, 2019), as the results of this study indicate that it seems to be difficult for organizations to relate the SDGs to the existing sustainability priorities or materiality analyses of companies.

Originality/value

The real contribution of this paper essentially lies in the description of the Janssen Pharmaceuticals case. The company recognized that today’s internally focused approach to goal setting is not enough to address global challenges. Hence, looking at what is needed externally from a global perspective, taking into account sustainability thresholds and setting ambitions accordingly, is needed to bridge the gap between current performance and required performance. From the Janssen Pharmaceuticals case, the authors learned that external stakeholders are an extremely useful source of information to address the required performance by using the SDG framework. For sure, SDG materiality analyses are still in an early phase of development and knowledge on how to conduct such an analysis may be lacking. Future efforts – or the lack thereof – may indicate whether or not companies consider such analyses as sufficiently relevant. Although the uptake of the SDGs is in progress, it remains to be seen which, if any, materiality method will eventually turn out as a new dominant way of defining material issues. The findings presented in this study hopefully serve as a basis for further investigation of the topic.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 24 October 2023

Alana Guadagnin, Jandir Pauli, Juliane Ruffatto and Leila Dal Moro

For sustainable strategies to be developed in business schools, it is essential to understand which sustainability drivers and barriers are identified by academic managers and…

Abstract

Purpose

For sustainable strategies to be developed in business schools, it is essential to understand which sustainability drivers and barriers are identified by academic managers and coordinators in the implementation of sustainable practices. In this scenario, the study aims to understand the barriers and possible drivers for the implementation of sustainability practices in Brazilian business schools. The subjects are managers and coordinators of business schools that are part of the Principles for Responsible Executive Education Network – Principles for Responsible Management Education (PRME) Chapter Brazil/UN.

Design/methodology/approach

Descriptive research with a qualitative approach was conducted to achieve this objective. The study included academic managers, responsible for the general management of academic and administrative activities and coordinators, responsible for supervising and coordinating academic activities in a specific area, of schools that are part of PRME Chapter Brazil (interviews). For data analysis, the content analysis technique was used.

Findings

Taking into account the three pillars of sustainability (economic, environmental and social) as categories of analysis, as well as management, curriculum and teaching as subcategories, the study identified 10 barriers and 12 drivers.

Originality/value

The results reveal that both the barriers and the drivers are supported by the social pillar, which focuses on the academic community and society as a whole. The “Management” subcategory was also the most mentioned, indicating guidelines for the strategic academic management of these organizations.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 3
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 29 March 2024

Maria D. Alvarez

This paper aims to discuss the capability of current governance models to achieve the sustainable development goals (SDGs) in the tourism sphere and propose a broad model of…

Abstract

Purpose

This paper aims to discuss the capability of current governance models to achieve the sustainable development goals (SDGs) in the tourism sphere and propose a broad model of governance to support the SDGs agenda.

Design/methodology/approach

The paper reviews the existing literature and uses it as a basis for developing a model of governance. The proposed model is inspired by recent studies that discuss the implementation of the SDGs agenda in tourism and on Fennell’s (2019) framework for tourism ethics.

Findings

The study proposes a multi-level model of governance that espouses the need for a stronger supranational system that curtails the power of both governments and the private sector. It also emphasizes the need to identify hypernorms that delimit the capacity for action at the various levels and which are determined by accessing varied stakeholders’ views within this system at the international level.

Originality/value

This paper proposes a model of governance for the implementation of the SDGs as a foothold for future discussions. It highlights the main challenges that may be faced in the implementation of such a system and suggests several avenues for future research.

Article
Publication date: 1 April 2024

Laura Sierra-García, Nicolás Gambetta, Fernando Azcarate Llanes and María Antonia García Benau

This paper aims to examine whether the position of universities in the times higher education (THE) impact rankings (IR) is related to the different dimensions of academic quality…

Abstract

Purpose

This paper aims to examine whether the position of universities in the times higher education (THE) impact rankings (IR) is related to the different dimensions of academic quality of universities according to the THE world universities ranking.

Design/methodology/approach

The research, based on universities ranked in the top 100 of THE IRs, uses a regression model obtained by the panel data method, using the fixed effects approach, to identify the relationship of academic quality dimensions with that ranking.

Findings

The results show an increase in the dissemination of information on sustainable development goals (SDGs) by universities. In addition, it is shown that research, number of citations and international outlook are positively associated with a higher score obtained by universities in THE IRs, which implies a higher impact on the SDGs by these universities.

Originality/value

Based on multifaceted theories, the study highlighted the universities that are best positioned in the THE IRs in relation to their contribution to the SDGs.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 25 October 2023

Magdalena Maria Popowska and Monika Sady

This study aims to identify a sustainable university’s key features. It is an essential step in tracing the topics discussed in the context of a sustainable university and their…

Abstract

Purpose

This study aims to identify a sustainable university’s key features. It is an essential step in tracing the topics discussed in the context of a sustainable university and their evolution in the scientific discourse.

Design/methodology/approach

This paper relies on a systematic literature review (SLR) conducted using two scholarly databases: Emerald and Scopus. The timeframe selected by the authors for reviewing the available sources spans from 2001 to 2021.

Findings

The analysis distinguished seven sustainable university categories, each revealing critical features of sustainable higher education. Each of these categories represents an intriguing area for in-depth analysis. The SLR reveals gaps requiring further scientific exploration.

Research limitations/implications

The performed literature review was determined by the choice of entries (keywords) to identify the scientific papers in the selected databases. Moreover, as the authors aimed to focus on peer-reviewed sources, this SLR did not include books and doctoral dissertations dealing with the studied issues.

Practical implications

The results of the analysis can be used practically by both researchers and practitioners in the field of sustainable development (SD). Identified scientific gaps become a potential research field, and practitioners interested in the transition toward SD may contribute by accompanying universities in this journey. Collaboration and networking with business stakeholders are critical vectors for spreading the idea of SD.

Social implications

Society’s growing concern for climate change requires accurate and specific actions from institutions. As entities educating future generations, universities have a unique role in transforming toward SD. The findings allow us to get acquainted with the existing main activities undertaken by higher education institutions in this field and understand the importance of this topic for researchers.

Originality/value

SLR is a cornerstone of research synthesis and helps integrate scientific evidence from qualitative and quantitative published studies. Conducted research presents knowledge about university sustainability and can help scientists find research gaps.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 3
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 27 October 2023

Marcos Roque da Rosa, Clodis Boscarioli and Kátya Regina de Freitas Zara

This study aims to identify how literature has addressed sustainability reporting in universities over time and determine traceable patterns and trends.

Abstract

Purpose

This study aims to identify how literature has addressed sustainability reporting in universities over time and determine traceable patterns and trends.

Design/methodology/approach

A comprehensive systematic review protocol of the Emerald Insight, Web of Science, Science Direct, Scopus, Springer Link and Wiley Online Library databases was performed for the studies published during the past decade. The following steps were involved in this study: search and collection of literature, study selection, quality assessment, data extraction and data analysis. A total of 40 articles met the inclusion criteria and the quality assessment.

Findings

The results demonstrated that the most used tools to assist sustainability reporting in universities are the global reporting initiative framework and the graphical assessment of sustainability in universities. However, the adoption of the integrated reporting framework is encouraged. The level of reporting is not yet high, and social and educational indicators are being disclosed in the following areas: community, services and transfer; curriculum and teaching; operation; and research.

Originality/value

This study provides a recent overview of sustainability reporting worldwide. By discussing the findings, the authors presented the practical implications of starting a sustainability report at the university and the associated difficulties and benefits.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 3
Type: Research Article
ISSN: 1467-6370

Keywords

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