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1 – 10 of over 46000
Article
Publication date: 23 November 2021

Habiba Al-Shaer, Khaldoon Albitar and Khaled Hussainey

This paper aims to provide a novel approach to examine sustainability report narratives by considering key features of these narratives including, forward-looking content, risk…

2038

Abstract

Purpose

This paper aims to provide a novel approach to examine sustainability report narratives by considering key features of these narratives including, forward-looking content, risk content, tone and sustainability-specific content.

Design/methodology/approach

Using a sample of UK firms' sustainability reports from 2014 to 2018, the authors capture the report content by compiling a collection of words using a computational linguistic technique that attempts to identify specific attributes of sustainability reports.

Findings

The findings show the main factors that determine the content of sustainability reports are: (1) external governance-related factors, including the voluntary adoption of sustainability reporting assurance, the choice of assurance provider, stakeholder engagement and ownership concentration; (2) internal governance factors, including board quality and the existence of a sustainability committee; and (3) reporting behaviour including the publication of standardised Global Reporting Initiative (GRI) sustainability reports and financial reporting quality.

Research limitations/implications

The authors limit our sample to companies operated in the UK. Future research can explore the results in other institutional contexts such as North America or Asia–Pacific where the governance of sustainability reporting and other factors determining the content of sustainability reports could be different. Also, it would be interesting to interview managers and other stakeholders to obtain their opinions with regard to sustainability reporting and assurance practices and to understand their opinions regarding the GRI guidelines and its appropriateness. This study combines different research streams to advance our understanding of sustainability disclosures and factors that determine sustainability narratives.

Practical implications

Corporate managers need to strengthen their internal and external governance mechanisms to enhance the comprehensiveness and credibility of sustainability reports and are encouraged to engage stakeholders in the sustainability reporting process. Policymakers can mandate the assurance of sustainability reports and establish reporting formats and standard words to control the tone of sustainability reports. Finally, researchers, professionals as well as policymakers need to monitor sustainable development goals and targets to increase awareness, knowledge and practices that can be operationalised to ensure a global society that can afford sustainable living.

Originality/value

To the best of our knowledge, no study has yet examined sustainability report narratives by considering key features of these reports, including forward-looking content, risk content, tone and sustainability-specific content.

Details

Journal of Applied Accounting Research, vol. 23 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 18 August 2021

Maria Giovanna Confetto and Claudia Covucci

For companies that intend to respond to the modern conscious consumers' needs, a great competitive advantage is played on the ability to incorporate sustainability messages in…

4426

Abstract

Purpose

For companies that intend to respond to the modern conscious consumers' needs, a great competitive advantage is played on the ability to incorporate sustainability messages in marketing communications. The aim of this paper is to address this important priority in the web context, building a semantic algorithm that allows content managers to evaluate the quality of sustainability web contents for search engines, considering the current semantic web development.

Design/methodology/approach

Following the Design Science (DS) methodological approach, the study develops the algorithm as an artefact capable of solving a practical problem and improving the operation of content managerial process.

Findings

The algorithm considers multiple factors of evaluation, grouped in three parameters: completeness, clarity and consistency. An applicability test of the algorithm was conducted on a sample of web pages of the Google blog on sustainability to highlight the correspondence between the established evaluation factors and those actually used by Google.

Practical implications

Studying content marketing for sustainability communication constitutes a new field of research that offers exciting opportunities. Writing sustainability contents in an effective way is a fundamental step to trigger stakeholder engagement mechanisms online. It could be a positive social engineering technique in the hands of marketers to make web users able to pursue sustainable development in their choices.

Originality/value

This is the first study that creates a theoretical connection between digital content marketing and sustainability communication focussing, especially, on the aspects of search engine optimization (SEO). The algorithm of “Sustainability-contents SEO” is the first operational software tool, with a regulatory nature, that is able to analyse the web contents, detecting the terms of the sustainability language and measuring the compliance to SEO requirements.

Details

The TQM Journal, vol. 33 no. 7
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 30 May 2019

Usman Umar Akeel, Sarah Jayne Bell and John E. Mitchell

The purpose of this study is to present an assessment of the sustainability content of the Nigerian engineering curriculum in universities.

Abstract

Purpose

The purpose of this study is to present an assessment of the sustainability content of the Nigerian engineering curriculum in universities.

Design/methodology/approach

Content analysis is used to generate and analyse data from three engineering documents, namely, the Benchmark Minimum Academic Standards for Engineering Programmes in Nigeria and the engineering handbooks of two Nigerian higher education institutions.

Findings

The Nigerian engineering curriculum is revealed to have a low sustainability content, with environmental concepts being the most cited themes and social topics as the least stated issues.

Research limitations/implications

The sustainability assessment approach adopted in the study is constrained by the question of what constitutes a sustainability syllabus. Expert-derived sustainability themes used in the study are unavoidably incomplete and may limit the conduct of an exhaustive sustainability content assessment.

Practical implications

Based on the research outcome, the Council for the Regulation of Engineering in Nigeria and other stakeholders can consider ways to adequately incorporate sustainability themes in the Nigerian engineering curriculum.

Originality/value

The research is an effort to determine the presence of sustainability issues in the Nigerian engineering education, which has hitherto been scarcely documented. This study provides a baseline and a rationale for sustainability education interventions in the Nigerian engineering curriculum. It also presents a methodology for analysing sustainability content in university curriculum and contributes to the continuing sustainability education discourse, especially in relation to sub-Saharan Africa.

Details

International Journal of Sustainability in Higher Education, vol. 20 no. 4
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 5 September 2016

Carol A. Hurney, Carole Nash, Christie-Joy B. Hartman and Edward J. Brantmeier

Key elements of a curriculum are presented for a faculty development program that integrated sustainability content with effective course design methodology across a variety of…

Abstract

Purpose

Key elements of a curriculum are presented for a faculty development program that integrated sustainability content with effective course design methodology across a variety of disciplines. The study aims to present self-reported impacts for a small number of faculty participants and their courses.

Design/methodology/approach

A yearlong faculty development program to introduce content and effective course design for teaching about sustainability was created through a content-driven, backward design approach. Faculty participants from two cohorts were surveyed electronically to evaluate their perceptions of the impact of the program on their courses and professional development either one or two years after completing the program.

Findings

The theoretical model, curriculum and assignments for the sustainability-enhanced program are presented and discussed. Faculty participant responses to a survey (n = 14) following completion of the program indicated that the process changed pedagogical approaches, created a sense of community and raised awareness of campus resources. Faculty perceived that sustainability content enhanced their course redesign by providing “real-world” relevance, awareness and engagement. More than half of the respondents reported using tools they learned in the program to redesign elements of other courses. Three respondents indicated that integrating sustainability content into their courses had little to no benefit.

Research limitations/implications

The study did not explore the impact of the program on faculty and student learning.

Practical implications

The tools presented are practice-ready.

Originality/value

This study can inform the design and evaluation of other sustainability-related faculty development programs.

Details

International Journal of Sustainability in Higher Education, vol. 17 no. 5
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 17 September 2024

Kate Hogarth, Sumit Lodhia, Amanpreet Kaur and Gerard Stone

This paper aims to explore the extent, nature and communication potential of companies’ use of three popular social media platforms (Facebook, X and LinkedIn) to report on…

Abstract

Purpose

This paper aims to explore the extent, nature and communication potential of companies’ use of three popular social media platforms (Facebook, X and LinkedIn) to report on sustainability.

Design/methodology/approach

Qualitative methodology through the use of the netnography approach was adopted to evaluate the use of social media for sustainability communication by the Top 50 ASX companies. Content analysis of all company posts determined those with social and environmental content. A thematic analysis was performed using the global reporting initiative (GRI) framework to examine the nature of the reporting. The media richness framework was used to measure the communication potential of the social media platforms for sustainability communication.

Findings

The results indicated that the extent of sustainability posts on social media represented less than 20% of total social media posts. The nature of posts by the Top 50 ASX companies was higher on social issues than on environmental issues, which is contradictory to many previous studies. The study also found that while the social media platforms afforded high levels of media richness, most companies failed to exploit the platforms’ full potential to disseminate sustainability information.

Research limitations/implications

This work provides both empirical and theoretical contributions to the ongoing debate concerning the use of social media for sustainability communication. The paper extends Lodhia et al.’s (2020) study of social media use for legitimation purposes and adapts Lodhia’s (2004) media richness framework to social media for sustainability reporting. It adds empirical insights into social media’s communication potential and value for communicating sustainability information.

Practical implications

The extent and nature to which organisations use social media to disclose their sustainability performance has significant practical implications for a variety of stakeholders. The results reveal to these stakeholders and the companies themselves the level of utilisation of social media along with the potential that can be harnessed. These results can potentially improve the quantity, timeliness and usability of sustainability reporting using social media platforms.

Social implications

The study provides valuable evidence to increase understanding of the sustainability social media communication landscape, which organisations can potentially leverage to communicate their messages. Additionally, sustainability awareness is increased across various demographics by disseminating sustainability information to the wider public. This study will assist policy-setters in developing guidance for using social media for sustainability reporting.

Originality/value

This study extends existing literature, particularly the Lodhia et al. (2020) study, which has primarily focused on examining sustainability content in the media with limited exploration of the communication potential of social media platforms to communicate sustainability content.

Details

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

Keywords

Open Access
Article
Publication date: 11 May 2023

Maria Giovanna Confetto, Claudia Covucci, Felice Addeo and Mara Normando

The young members of Generation Z, who are hyperconnected and addicted to social media, are thought to be particularly sensitive to environmental and social concerns. This study…

77453

Abstract

Purpose

The young members of Generation Z, who are hyperconnected and addicted to social media, are thought to be particularly sensitive to environmental and social concerns. This study aims to draw on a conceptual model that is based on the stimulus-organism-response paradigm. Exposure to sustainability content on social media is considered to be a stimulus that affects the development of sustainability advocacy among GenZers, who modify their lifestyles. Five hypotheses are developed and tested. The goal is to define the antecedents of sustainability advocacy.

Design/methodology/approach

A Web survey was distributed to 660 Italian members from Generation Z (aged between 14 and 25) to detect the frequencies of exposure to sustainability content on social media, sustainable habits, sustainable consumption behaviours and actions that are related to sustainability advocacy on social media. Correlation and multiple regression analyses were conducted to investigate the relationships between these factors.

Findings

The results show that exposure to sustainability content on social media affects both sustainable habits and sustainable consumption behaviour. These three factors influence the propensity to promote sustainability-related issues on social media and should, therefore, be considered to be antecedents of sustainability advocacy.

Practical implications

The study, which takes the social responsibilities of large companies into account, is conducive to understanding how brands can intervene in the soliciting processes of sustainability advocacy through social media to gain legitimacy and increase brand awareness.

Originality/value

This study is among the first to consider the use of social media for advocating sustainability among Generation Z, thus enriching academic research on this cohort.

Details

Journal of Consumer Marketing, vol. 40 no. 6
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 11 April 2011

Alison Glover, Carl Peters and Simon K. Haslett

The purpose of this paper is to test the validity of the curriculum auditing tool Sustainability Tool for Auditing University Curricula in Higher Education (STAUNCH©), which was…

2344

Abstract

Purpose

The purpose of this paper is to test the validity of the curriculum auditing tool Sustainability Tool for Auditing University Curricula in Higher Education (STAUNCH©), which was designed to audit the education for sustainability and global citizenship content of higher education curricula. The Welsh Assembly Government aspires to incorporate sustainability across all sectors and required an audit of all higher education curricula within Wales. The paper also discusses responses to the auditing process, findings at an institutional and national level and proposes recommendations for improvements.

Design/methodology/approach

The University of Wales, Newport, provides the case study to test the validity of the STAUNCH© software.

Findings

The quality and effectiveness of the curriculum content was not identified by the audit. The audit identified what the curriculum offered but did not necessarily reflect that studied by students. Modules offered on more than one course were awarded credit within the “cross‐cutting” criteria of the audit and this distorted the final results. The audit enabled curriculum managers to identify programmes of study which exhibited strengths and limitations in this area. Utilising a common auditing tool across the Welsh higher education sector allows for future developments to be collective and collaborative.

Practical implications

A general consensus of opinion from a network of Welsh higher education institutions regarding any future use of this auditing tool is currently one of uncertainty as far as any validity the tool may bring to driving the sustainability agenda forward. Alterations to the STAUNCH© software and auditing process are proposed if possible future audits are to be more effective. Nevertheless, within a relatively short time span education for sustainable development and global citizenship within Welsh higher education is gaining momentum. Amendments have been made to university documentation, staff‐training initiatives developed and the potential impact of curriculum development in this area is beginning to be realised.

Originality/value

This paper discusses the application of a new sustainability curriculum‐auditing tool and the validity of the tool in progressing sustainability within the higher education sector.

Details

International Journal of Sustainability in Higher Education, vol. 12 no. 2
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 5 June 2017

Adriana Rossi and Lara Tarquinio

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…

3350

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Managerial Auditing Journal, vol. 32 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

Book part
Publication date: 21 October 2020

Elisabete Correia, Susana Garrido Azevedo and Helena Carvalho

In recent years, there has been a growing importance of sustainability communication and the role of the Internet in contemporary corporate communication that has allowed the…

Abstract

In recent years, there has been a growing importance of sustainability communication and the role of the Internet in contemporary corporate communication that has allowed the diversification of information dissemination tools. Thus, the objective of this study is to determine the quantity and nature of the content of the information related to sustainability disclosed through the corporate website of Portuguese metal mould companies. The results obtained based on the content analysis seem to indicate that the number of metal mould companies that discloses sustainability information is quite low. Those who disclose information are in a very limited way whether in quantity or in relation to the type of information disclosed. Considering the various dimensions of sustainability, the information disclosed about environmental and social aspects is scarce. The focus is on aspects related to the economic dimension, particularly in the areas related to products and services and customers.

Article
Publication date: 4 July 2013

Aurali Dade and David M. Hassenzahl

The purpose of this paper is to evaluate how institutions of higher education (IHEs) in the USA communicate sustainability through their websites. Specifically, the authors…

7118

Abstract

Purpose

The purpose of this paper is to evaluate how institutions of higher education (IHEs) in the USA communicate sustainability through their websites. Specifically, the authors compare how and to what extent sustainability is communicated through an institution‐wide sustainability website versus operational and academic department websites.

Design/methodology/approach

This paper describes the results of a content analysis of over 700 websites at IHEs in the USA which were selected in a stratified random sample. Each website was coded with responses entered into a data matrix. The data in the matrix were then evaluated and compared for important factors related to communicating about campus sustainability.

Findings

Although there has been an increase in the number of commitments to sustainability by IHEs, at the time of this content analysis the commitment was not reflected on the websites of the IHEs sampled. Given the common use of websites at IHEs in the USA to communicate to large groups, colleges and universities should ensure that their websites reflect actual practice.

Practical implications

The findings from this study may encourage IHEs in the USA to better communicate their practice related to sustainability. The implementation of the sustainability communication component in AASHE STARS may also play an important role in increased and better communication about campus sustainability.

Originality/value

This study describes the first large‐scale content analysis of university websites evaluating sustainability characteristics. This paper gives a starting point and recommendations for IHEs who wish to enhance communication about sustainability through their websites.

Details

International Journal of Sustainability in Higher Education, vol. 14 no. 3
Type: Research Article
ISSN: 1467-6370

Keywords

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