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Open Access
Article
Publication date: 19 May 2023

Sara Moggi

The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent…

6366

Abstract

Purpose

The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent literature and Habermas’s thinking, the study advances the research field by considering the process of internal colonisation from steering institutions and makes suggestions regarding the future role of GRI in the higher education (HE) context.

Design/methodology/approach

This study presents a systematic literature review and content analysis for enhancing the critical reading of GRI applications in HE studies. The results are analysed in light of Habermas’s thinking, considering the GRI as a steering institution and its guidelines as steering mechanisms.

Findings

This study updates the literature review on sustainability reporting (SR) at universities and underlines the general trend in the employment of the GRI in this context. The results highlight the need to adapt the GRI to enhance its applicability in the HE context by considering additional dimensions such as research, teaching and operations. In doing so, the framework loses effectiveness and weakens the role of the GRI as a steering institution.

Practical implications

The results suggest that the GRI guidelines should be reframed to enhance comparability among reports and increase its wider employment at universities.

Social implications

Universities need to be guided in their accountability process towards SR by dedicated frameworks. This study suggests the potentially pivotal role that the GRI could play in providing dedicated tools for HE to steer and enhance the development of SRs at universities.

Originality/value

This study presents an updated review of studies on SR at universities and suggests possible paths for the future of the GRI framework applicability to universities’ SR.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 30 April 2021

Seleshi Sisaye

The purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability

11392

Abstract

Purpose

The purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of various stakeholders. These stakeholders’ needs have influenced GRI and its guidelines.

Design/methodology/approach

The methodology for this paper is library-based archival research. It is qualitatively and analytically descriptive of prior academic research and published literature on the subject.

Findings

Sustainability accounting rulemaking has evolved overtime resulting in proliferation of reporting rules. These rules have improved the extent and scope of environmental and economic performances that businesses disclose in GRI.

Originality/value

GRI has provided the foundation for integrated reporting (IR). Both GRI and IR have ecological and functional dimensions. Sustainability is functionally inherent in the accounting principle of materiality, when disclosed in external reporting. The ongoing concern of business assumes an organization is systemic and operates as a living entity only when it can provide sustainable performance that benefits stakeholders and society.

Details

Journal of Business and Socio-economic Development, vol. 1 no. 1
Type: Research Article
ISSN: 2635-1374

Keywords

Open Access
Article
Publication date: 27 November 2019

Ilona E. De Hooge and Ynte K. van Dam

As one of the five concrete actions recommended for implementing sustainable development at universities (internal operations, institutional framework, research, education and…

1104

Abstract

Purpose

As one of the five concrete actions recommended for implementing sustainable development at universities (internal operations, institutional framework, research, education and capacity building), capacity building has received the least research attention. Although capacity building can be a tangible implementation of outreach that offers empowerment to universities, it is currently unclear how capacity building can be operationalised in concrete activities and which parties represent the university and the community. The purpose of this study is to provide the idea that capacity building can be organised through student training projects.

Design/methodology/approach

To provide support for our suggestion that student training projects can act as an implementation method for capacity building, an illustrative case study is presented. The case study concerns an academic consultancy training project for students in the domain of sustainable development.

Findings

The case study analysis reveals that, as an implementation method, student training projects can provide benefits for both universities and communities. It appears that student training projects do not depend on individual engagement, on individual university staff members or on research grants and that they provide community members with access to resources, expertise and experiences of academics. Moreover, student training projects overcome the major challenges of both power distance and continuity.

Originality/value

To summarise, student training projects may provide a new, promising avenue as an implementation method for capacity building that provides substantial benefits and overcomes the challenges of other methods mentioned in the existing literature.

Details

International Journal of Sustainability in Higher Education, vol. 20 no. 7
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 4 October 2021

Katrin Kohl, Charles Hopkins, Matthias Barth, Gerd Michelsen, Jana Dlouhá, Dzulkifli Abdul Razak, Zainal Abidin Bin Sanusi and Isabel Toman

Higher education and its leadership are not yet using their potential impact for a sustainable future. This paper aims to focus on UN developments and the long history of…

9277

Abstract

Purpose

Higher education and its leadership are not yet using their potential impact for a sustainable future. This paper aims to focus on UN developments and the long history of university involvement in sustainability might create more interest and understanding that sustainably oriented universities are actually possible and a much stronger role for higher education is needed when nations are discussing their future.

Design/methodology/approach

Literature review with a focus on international treaties and declarations on the UN level and international university networks, literature review of the background and potential of the whole-institution approach and the need/suggestions for further research, also to measure advancement.

Findings

History shows a strong engagement of higher education with sustainability from its beginnings. There have been strong calls/offers from within university networks to take a crucial role in moving towards sustainable development that involves more than teaching about sustainability. The international community calls for higher education to be involved in policymaking rather than simply implementation, have been limited and the full potential of higher education institutions using all opportunities such as being living labs for sustainability has not as yet been realized. Currently, calls for engagement are often still limited to training and providing research when scientific evidence is wanted.

Research limitations/implications

Literature review focused on UN level treaties/declarations English- and German-language review national developments limited to samples of members of the Sustainable Development Goal (SDG) 4 subcluster in the Higher Education and Research for Sustainable Development (HESD) Global Cluster by the International Association of Universities (IAU).

Practical implications

Guidance for university leaders and other stakeholders to become aware of and consider a whole-institution approach. Practitioner relevance as countries is encouraged to embed UN recommendations, treaties and declarations. Defining opportunities for further research. Presenting the HESD Cluster by the IAU as a sample for new approaches of higher education to interact with the SDGs.

Social implications

Strengthening the role of higher education in the pursuit of a better future would focus on science and research as a neutral basis for decision-making and policy development. Sustainability embedded in all streams of university can help universities to be a practical example of the possibilities of sustainability at work.

Originality/value

Composition of authors with UN background and involvement. Focus on UN treaties/declarations and guidance for academics and practitioners in leadership on adopted UN and other international documents. Summarizing the background of the whole-institution approach as a genuine development over time but including limitations and implications for future roles for higher education leadership. IAU SDG 4 Subcluster is unique in its own approach and with its connections to a global network of higher education institutions and UNESCO.

Details

International Journal of Sustainability in Higher Education, vol. 23 no. 2
Type: Research Article
ISSN: 1467-6370

Keywords

Content available
Article
Publication date: 1 September 2002

Hans van Ginkel

242

Abstract

Details

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

Content available
Article
Publication date: 9 January 2009

118

Abstract

Details

International Journal of Sustainability in Higher Education, vol. 10 no. 1
Type: Research Article
ISSN: 1467-6370

Open Access
Article
Publication date: 25 April 2024

Mika Luhtala, Olga Welinder and Elina Vikstedt

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…

Abstract

Purpose

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Design/methodology/approach

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

Findings

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

Originality/value

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 16 June 2022

Núria Bautista-Puig, Enrique Orduña-Malea and Carmen Perez-Esparrells

This study aims to analyse and evaluate the methodology followed by the Times Higher Education Impact Rankings (THE-IR), as well as the coverage obtained and the data offered by…

4410

Abstract

Purpose

This study aims to analyse and evaluate the methodology followed by the Times Higher Education Impact Rankings (THE-IR), as well as the coverage obtained and the data offered by this ranking, to determine if its methodology reflects the degree of sustainability of universities, and whether their results are accurate enough to be used as a data source for research and strategic decision-making.

Design/methodology/approach

A summative content analysis of the THE-IR methodology was conducted, paying special attention to the macro-structure (university score) and micro-structure (sustainable development goals [SDG] score) levels of the research-related metrics. Then, the data published by THE-IR in the 2019, 2020 and 2021 edition was collected via web scraping. After that, all the data was statistically analysed to find out performance rates, SDGs’ success rates and geographic distributions. Finally, a pairwise comparison of the THE-IR against the Times Higher Education World University Rankings (THE-WUR) was conducted to calculate overlap measures.

Findings

Severe inconsistencies in the THE-IR methodology have been found, offering a distorted view of sustainability in higher education institutions, allowing different strategic actions to participate in the ranking (interested, strategic, committed and outperformer universities). The observed growing number of universities from developing countries and the absence of world-class universities reflect an opportunity for less-esteemed institutions, which might have a chance to gain reputation based on their efforts towards sustainability, but from a flawed ranking which should be avoided for decision-making.

Practical implications

University managers can be aware of the THE-IR validity when demanding informed decisions. University ranking researchers and practitioners can access a detailed analysis of the THE-IR to determine its properties as a ranking and use raw data from THE-IR in other studies or reports. Policy makers can use the main findings of this work to avoid misinterpretations when developing public policies related to the evaluation of the contribution of universities to the SDGs. Otherwise, these results can help the ranking publisher to improve some of the inconsistencies found in this study.

Social implications

Given the global audience of the THE-IR, this work contributes to minimising the distorted vision that the THE-IR projects about sustainability in higher education institutions, and alerts governments, higher education bodies and policy makers to take precautions when making decisions based on this ranking.

Originality/value

To the best of the authors’ knowledge, this contribution is the first providing an analysis of the THE-IR’s methodology. The faults in the methodology, the coverage at the country-level and the overlap between THE-IR and THE-WUR have unveiled the existence of specific strategies in the participation of universities, of interest both for experts in university rankings and SDGs.

Details

International Journal of Sustainability in Higher Education, vol. 23 no. 8
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 6 February 2017

Kristin Warr Pedersen, Emma Pharo, Corey Peterson and Geoffrey Andrew Clark

The purpose of this paper is to profile the development of a bicycle parking hub at the University of Tasmania to illustrate how the Academic Operations Sustainability Integration…

4056

Abstract

Purpose

The purpose of this paper is to profile the development of a bicycle parking hub at the University of Tasmania to illustrate how the Academic Operations Sustainability Integration Program promotes real change through the engagement of stakeholders from across an institution to deliver campus sustainability. This case study outlines one example of how place-based learning initiatives focused on campus sustainability challenges have delivered authentic education for sustainability in the Australasian higher education setting.

Design/methodology/approach

This case study outlines the process through which a cross-disciplinary place-based learning initiative was designed, implemented and evaluated over a three-year period. The evaluation of the project was designed to assess the impact of this education for sustainability approach on both operational and student learning outcomes, and to make recommendations on the continuation of place-based learning initiatives through the Academic Operations Sustainability Integration Program.

Findings

This case study illustrates how learning can be focused around finding solutions to real world problems through the active participation of staff and students as members of a learning community. This experience helped the authors to better understand how place-based learning initiatives can help deliver authentic education for sustainability and the success factors required for engaging staff and students in such efforts.

Originality/value

The case study highlights an example of an education for sustainability initiative that was mutually driven by the operational and learning objectives of an institution, and specifically the ways in which the engagement of staff and students from across an institution can lead to the successful integration of these two often disparate institutional goals.

Details

International Journal of Sustainability in Higher Education, vol. 18 no. 2
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 16 April 2024

Tarja Niemela

Higher educational institutions, such as universities of applied sciences, have a significant role in promoting progress towards a sustainable future as defined by the United…

Abstract

Purpose

Higher educational institutions, such as universities of applied sciences, have a significant role in promoting progress towards a sustainable future as defined by the United Nations (UN) sustainable development goals (SDGs). This paper aims to identify how the UN SDGs are featured in master’s theses set in work–life contexts.

Design/methodology/approach

Using a descriptive review and content analysis, this study identified the number of SDGs appearing in 31 master’s theses. Sustainable development (SD) and corporate social responsibility were reflected using the approaches and models in the literature. Finland’s eight objectives for committing to SD were used to examine the commitments made by the business school of the university of applied sciences to achieve Agenda 2030.

Findings

Emphasising the value of higher education for SD, this study found that SDGs three, eight and 12 appeared most frequently in the theses. Sustainable and responsible dimensions reflected several issues concerning both the worlds of business and industry among the firms and organisations investigated by the master’s degree students in the business school at the Jyväskylä University of Applied Sciences.

Practical implications

This research holds practical and pedagogical value, serving to encourage master’s and PhD students to further explore research on SDGs and to shape public policy.

Originality/value

Sustainability was looked at in a new way as investigated by the theses. Ways to integrate the SDGs into management degree programmes and conduct research in the fields of business administration, tourism and hospitality management were identified.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

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