Search results

This paper aims to analyze the presence of sustainability in 16 Spanish higher education curricula in the fields of education and engineering.

The methodology uses two instruments: sustainability map and sustainability presence map. These instruments enable analysis of the number of subjects that develop sustainability and the sustainability presence level in each curriculum; identification of what domain levels of the learning taxonomy sustainability is most developed; and analysis of whether a correlation exists between the sustainability presence and the number of subjects that develop sustainability in each curriculum.

A wide variety of subjects develop sustainability in a given degree, depending on the university. The presence of sustainability is more homogeneous in education degrees than in engineering degrees. Education degrees have a greater presence of sustainability in the lower domain levels of taxonomy, while in engineering degrees the lower levels of taxonomy have a lower presence of sustainability than the higher levels. Finally, a correlation appears to exist between the number of subjects that develop sustainability in the curriculum and the sustainability presence. However, engineering degrees seem to need fewer subjects than education degrees to achieve the same degree of sustainability presence.

This paper proposes a methodology to measure sustainability presence that can be applicable to the curricula of a higher education degree if the corresponding sustainability map is available. To the authors’ knowledge, this is the largest study yet conducted to analyze the presence of sustainability in different higher education curricula.

This study aims to examine whether the sustainability committee, a specialized governance mechanism for environmental and social issues, is related to environmental performance. Specifically, the authors consider the presence and effectiveness of the sustainability committee.

Using a sample of Australian firms (2002–2016), the presence of a sustainability committee and sustainability committee effectiveness (consisting of 12 sustainability committee characteristics) are examined. Firms’ environmental performance is measured by Thomson Reuters Asset4 ratings.

The authors confirm prior findings of a positive relationship between the presence of a sustainability committee and the firm’s environmental performance. More importantly, sustainability committee effectiveness is found to be positively associated with environmental performance, indicating the active role that the composition and function of the sustainability committee plays in enhancing environmental performance.

The findings are of interest to directors and managers who are interested in improving firms’ environmental performance, in addition to investors and regulators who are concerned about environmental performance.

This study meaningfully expands the extant literature that studies the sustainability committee in at least three ways. First, the authors evidence the effect of an unexplored dimension of committee heterogeneity (sustainability committee effectiveness) by hand-collecting detailed information of sustainability committee members. Second, the authors distinguish from prior studies, in that the authors test the direct relationship between sustainability committee effectiveness and environmental performance. Third, by adopting different robustness tests of endogeneity along with sampling firms in various industries over 15 years, the authors offer more compelling and more comprehensive evidence in this regard. Broadly, the authors enrich the literature on corporate governance and environmental performance.

The study aims to examine the impact of corporate governance in terms of certain board characteristics on the level of universities’ voluntary sustainability disclosure.

A content analysis based on a comprehensive disclosure index – that also accounts for the impact that COVID-19 exerted on the social dimension of university activities – is performed on a sample of Italian public universities’ websites for the year 2020. An ordinary least squares regression model is estimated to test the association between universities’ board characteristics, namely, board size, board independence and board gender diversity (including the presence of a female rector), and online sustainability disclosure.

This study provides evidence that websites represent a valid tool used by universities to highlight their social performance and demonstrate their commitment to dealing with the pandemic’s social and economic disruption by supporting their stakeholders. Board gender diversity and female Rector’s presence are crucial factors that positively impact voluntary sustainability disclosure levels.

Policymakers and regulators can benefit from the study’s findings. Using the results of this study, they may reflect on the need to regulate sustainability reporting in universities. In addition, findings may offer policymakers inspiration for regulating the presence of women on university boards.

This study offers novel contributions to existing literature analysing the university’s voluntary sustainability disclosure practices through alternative communication tools such as websites. Moreover, it provides novel insight into the role of the board gender diversity in university sustainability disclosure practices.

In the macroeconomic environment of the Iberian Peninsula, this paper aims to examine the influence of corporate governance characteristics on corporate sustainability performance. The purpose of this paper is to address corporate practices while determining which corporate governance characteristics can improve corporate sustainability, considering, for this purpose, three dimensions of sustainability: economic, environmental and social.

This sample comprises 99 non-financial companies of the Iberian Peninsula, during the 2013–2017 period. The authors have used the panel data methodology, specifically the generalized method of moments (GMM) estimation method proposed by Arellano and Bover (1995) and Blundell and Bond (1998) to test the hypotheses formulated.

The results obtained have shown that corporate sustainability performance is affected differently depending on the sustainability dimension that is considered. Specifically, the economic dimension is determined by public debt, the board size, board diversity and the existence of an audit committee. Regarding the environmental dimension, the board size and the presence of the audit committee, as well the corporate social responsibility committee, are the most important determinants. Finally, the social dimension was influenced by the board size, audit committee and the control variable of capital structure, which means that in this dimension, the sources of financing used by the company also help in determining its levels of social concern.

To the best of the authors’ knowledge, this is the first time that a study has been carried out in the Iberian Peninsula on the corporate sustainability using GMM-system model for three dimensions of sustainability. Corporate sustainability depends on external and internal factors of companies. Therefore, regulators and managers should realize that they will have to be more effective in their statements.

This study aims to examine whether firms that appear to exhibit high sustainable outputs are more likely to pay higher audit fees than firms without such outputs.

The sustainability outputs are measured using a sustainable product portfolio consisting of four products: clean energy products, eco-design products (EDP), environmental products (EP) and sustainable building projects (SBP). The audit fee variable is measured by the natural logarithm of the total amount of audit fees. The study tests two models of the association between these outputs and audit fees; Model 1 tests this association in the absence of the moderating variable (sustainability committee), and Model 2 tests the association in the presence of the moderating variable.

An analysis of data on 261 European firms from the Refinitiv Eikon database from 2010 to 2019 shows that high sustainability outputs are significantly and positively associated with audit fees. More importantly, this association is moderated by the presence of a board-level sustainability committee, suggesting that this type of committee reflects a factor considered by auditors in their audit risk assessment practices. The findings indicate that in Model 1, one (EP) out of four variables has a significant and positive association with audit fees, while in Model 2 and in the presence of sustainability committee, two variables (EP and EDP) have a significant and negative association with audit fees. However, the robust analysis shows that three variables (EP, EDP and SBP) have significant and negative associations with audit fees.

The study findings have important implications for policymakers, auditors and firms’ managers. For policymakers, the findings provide support for the argument that sustainable attitudes incentivise firms to manage sustainable product profiles more effectively. As such, policymakers should incentivise firms to establish a sustainability committee and regulate its role and responsibilities. Auditors should coordinate with the sustainability committee to facilitate audit efforts and reduce audit fees.

Understanding the relationship between sustainable products and audit fees will allow firms to improve their portfolio of sustainable products. In addition, other social implications of this study relate to improving relationships with society by establishing a sustainability committee that is responsible to communicate with that society.

The results support the argument that firms should manage sustainable product portfolios more effectively. In addition, the results of the study highlight the importance of a new variable as a moderator, the sustainability committee, which has not been examined before.

The objective of this study is to examine whether sustainability labels like Fair Trade have a spin‐off effect to mainstream products in the consumer perception: do consumers perceive mainstream products and brands more negatively in the presence of a product with a sustainability label?

Five scientific experiments were conducted to test the spin‐off effect of products with sustainability labels on evaluations of mainstream products. Experiments vary with respect to product category, label, respondents, and stimuli. Next, a focus group study was conducted to further explain the findings.

The results show that a spin‐off effect of sustainability labels in the consumer perception is unlikely. None of the experiments shows a significant spin‐off effect, neither directly, nor under the conditions of quality differences between supermarkets, search behaviour of consumers, presence of competing labels, and different involvement categories. Also, a variety of different types of stimuli (scenarios and visual) and research designs (experiments and focus group interviews) did not reveal the hypothesized effect.

The results imply that retailers' fears for a negative spin‐off effect of products with sustainability labels to the rest of the assortment hold little ground. Although the evidence is consistent over different designs, stimuli, contexts, and dependent variables, only a limited range of stimuli‐method combinations is tested.

This study is the first to investigate the existence of a spin‐off effect from products with a sustainability label to mainstream products.

The purpose of this study is to determine the degree of attention to and the nature of sustainability issues in the curriculum of the Higher National Diploma (HND) Purchasing and Supply Management programme of Ghana.

Documentary research is the approach used to analyse the curriculum document for the programme of study.

Findings of this study reveal a low presence of sustainability in the curriculum, and most of the sustainability sub-topics address issues of social justice, while economic sustainability issues feature the least.

Deliberate and greater efforts should be made to integrate sustainability in the curriculum; all three dimensions of sustainability need to be well represented in the teaching and learning experiences; and there should be training and sensitisation of all relevant stakeholders in issues of sustainability.

This study provides an analysis of a higher education curriculum in terms of attention given to sustainability and the nature of sustainability issues addressed therein. It sets the research agenda for the study of curricula of other programmes for sustainability, as research literature on higher education curricula for sustainability in Africa, especially Ghana, is scarce (GUNi et al., 2011).

Education for sustainable development (ESD) is one of the challenges engineering education currently faces. Engineering education needs to revise and change its curriculum to integrate ESD principles and knowledge. Problem based learning (PBL) has been one of the main learning pedagogies used to integrate sustainability in engineering education. However, there is a lack of understanding of the relation between ESD and PBL principles and the ways in which they can be integrated and practised in the engineering curricula. This paper aims to investigate the relation between PBL and ESD and the ways in which they are integrated and practised in the engineering curricula.

The study starts with a review of the literature concerning ESD and PBL theories where relations between both are defined. The literature review is followed by an empirical work in which the PBL and ESD relations are investigated in relation to the PBL engineering curricula. The empirical work involves two engineering master programmes from Aalborg University, Denmark, while documentary analysis and interviews are used as methods for data collection.

The results show that even though PBL and ESD share common learning principles, their practice presents limitations that challenge the full integration of sustainability, namely, the crowded, strict and academic-centred curriculum, the struggle to balance different contexts with professional, interdisciplinary and collaborative knowledge and the tacit presence of sustainability.

The existence of a PBL curriculum at institutional level, such as at Aalborg University, enables investigation of how the PBL and ESD principles are practised, highlighting the limitations and potentials of integrating sustainability in the engineering curriculum.

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also investigates the role of the Sustainability Committee (SC) as a possible factor that can mediate the relationship between board gender diversity and SDG disclosure.

The authors focused on the annual Communication on Progress (CoP) prepared annually by a sample of 526 companies from 39 countries and ten industry sectors along the 2017–2020 period to evaluate the SDG disclosure. Baron and Kenny's (1986) three-step model is estimated to test the impact of the presence of an SC on the SDG disclosure level and the mediating effect exerted by the SC on the relationship between board gender diversity and SDG disclosure.

Findings shed light on the usefulness of the CoP as an alternative reporting tool to communicate progress against SDGs achievement, especially regarding SDGs 13 and 8. This study evidences that board gender diversity positively influences SDG disclosure. The relationship between board gender diversity and SDG disclosure is not only direct but also mediated by the presence of an SC.

Companies need to consider the role of women in enhancing the effectiveness of their governance mechanisms and their ability to meet stakeholder information needs. Establishing a specific SC represents a valid mechanism that ensures greater transparency about corporate actions tackled to contribute toward SDGs and enhances the relationship between board gender diversity and SDG disclosure among International companies.

The study's findings offer stimuli for policy-makers and regulators to reflect on the relevance of the CoP as a possible alternative communication tool to provide SDGs information and overcome the limitations of the Sustainability Reports.

This is the first study that examines companies' SDG disclosure practices focusing on CoPs. Further, to the best of the authors' knowledge, this is the first study that tests the relationship between gender diversity and SDG disclosure, considering the mediating effect of an SC committee.

This paper aims to achieve the following objectives. First, through a longitudinal study, the authors explore the trend of voluntary external assurance of sustainability reports among Italian listed companies from 2008 to 2012. Thus, the authors aim to analyse the content level of the assurance statements and to test whether it is affected by certain corporate variables and by the type of practitioner chosen.

A legitimacy theory framework is adopted to investigate the phenomenon of sustainability report assurance services in Italy. The authors developed an assurance statement disclosure index (ASDI) constructed on the basis of the standards ISAE 3000 and AA1000AS. Thus, the authors tested whether the ASDI is affected by certain corporate variables using an ordinary least square (OLS) regression model. To test how each specific item is related to the assurance provider, a contingency table was developed.

The results of this paper show many differences in the assurance statements content in particular with reference to the criteria used, conclusive comments and recommendations. The presence of a corporate social responsibility committee and an expert who serves on it is positively related to a higher rank on the ASDI. In contrast, Big4 firms seem to be associated with a lower disclosure rank. Finally, Big4 are positively associated with the indications of the provider’s characteristics and negatively with their conclusive comments and recommendations.

This paper presents some findings in an area where little evidence exists, that is, the effects of some variables on the quantity of information disclosed in the assurance statements.