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The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.

The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.

This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

Anyone seeking to influence another is a potential leader. Within higher education, determining what an institution should undertake on sustainability can be daunting. Sustainability leaders face labyrinthine, multifaceted sub-cultures, influencers and viewpoints across staff, students, government, business and alumni all with an opinion on whether, how and in what order of priority sustainability should be taken forward. In this paper we take on this challenge by synthesising and critically evaluating core principles and working models for influencing and leading for sustainability in higher education. We identify a series of eight challenges affecting delivery of sustainability and seek to understand how conceptual models and principles in sustainability decision-making and leadership could address these. We draw on the experience of both authors, in tandem with comments from workshop and leadership training programme participants who attended the Environmental Association for Universities and Colleges (EAUC) Leadership Lab training in the UK, as well as reflections arising in a detailed case study from the University of Edinburgh. We bring key insights from theory and practice for the benefits of individuals or teams seeking to influence and persuade key decision-makers to embrace the sustainability agenda.

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.

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.

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.

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).

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.

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.

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.

Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.

Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.

The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.

The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.

Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.

The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.

This study aims to explore the alignment between strategic plans of the Portuguese public higher education institutions (HEIs) and their perception of the integration of sustainability in education and curricula.

The strategic plans from 15 institutions were selected for content analysis; data about the integration of sustainability in education and curricula, from these HEI, were collected with an online questionnaire (self-report survey). Qualitative and quantitative analyses were performed.

Strategic plans of the Portuguese public HEIs seem to not be sufficiently aligned with self-assessment integration of sustainability in education and curricula.

The classifications used in the content analysis were constructed and revised by the authors to reduce coder interpretation issues and subsequent bias in the results. However, some subjectivity could remain. The analysis of strategic plans and self-report surveys answered by top management, or a technician, does not assess the practices and sustainability implementation in education and curricula.

This study allows the self-report of already-implemented practices to be compared to the planned strategy of HEI governance in Portugal as stated in their strategic plans.

An analysis and respective insights on the lack of connection between strategic planning and self-report practices about sustainability implementation, using Portugal as a case study.

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.

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.

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.

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

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.

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.

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.

Higher education institutions play a crucial role in pursuing a more sustainable future. Research in sustainable development education (SDE) has grown dramatically in the last two decades because of its importance and global influence. In many universities, sustainability training is restricted to courses, is segregated from the study, and is not connected with sustainable campus operations. Thus, sustainability education is often addressed separately. The study adopted the descriptive-analytical method, and the keywords were adapted and extracted from the United Nations' definition of sustainability and its 17 Sustainable Development Goals, in addition to the Kingdom of Saudi Arabia's Vision 2030 framework. This study examined whether sustainability elements are integrated into Imam Abdulrahman bin Faisal University's curricula (i.e. courses and programs). We were particularly interested in learning how various academic fields integrate sustainability into their curricula. The study results indicated no elective or mandatory courses were designed for sustainable education in the university plan and showed a low degree of integration within the university curricula. For universities, incorporating SDE capabilities within the curriculum has practical ramifications. The curriculum review found that the courses focused chiefly on environmental concerns but enhanced the depth of coverage. Some approaches assist university leaders in devising curricula reforms to promote sustainability learning, providing students with opportunities to reflect on the topic, and bridging the gap between the activities being done at a university to foster sustainability and student perception of what needs to be achieved.

Universities can do more to deliver against the sustainable development goals (SDGs), working with faculty, staff and students, as well as their wider stakeholder community and alumni body. They play a critical role in helping shape new ways for the world, educating global citizens and delivering knowledge and innovation into society. Universities can be engines of societal transformation. Using a multiple case study approach, this study aims to explore different ways of strategizing sustainability toward delivering the SDGs are explored in a university setting with an example from the UK, Bulgaria (Europe) and USA.

The first case is a public UK university that adopted enterprise and sustainability as its academic mission to secure differentiation in a disrupted and increasingly marketized global higher education sector; this became a source of inspiration for change in regional businesses and the local community. The second case is a business sector-led sustainability-driven transformation working with a private university in Bulgaria to catalyze economic regeneration and social innovation. Finally, a case from the office for sustainability in a major US research university is given to show how its engagement program connected faculty and students in sustainability projects within the institution and with external partners.

Each case is in effect a “living lab,” positioning sustainability as an intentional and aspirational strategy with sustainable development and the SDG framework a means to that end. Leadership at all levels, and by students, was key to success in acting with a shared purpose. Partnerships within and with universities can help accelerate delivery of the SDGs, enabling higher education to make a fuller contribution to sustaining the economic, environmental, cultural and intellectual well-being of our global communities.

The role of universities as the engine of transformational sustainability toward delivering the SDGs has been explored by way of three case studies that highlight different means toward that end. The collegiate nature of the higher education sector, with its shared governance models and different constituencies and performance drivers, means that sustainability at a strategic level must be led with leaders at all levels acting with purpose. The “living lab” model can become a part of transformative institutional change that draws on both top-down and bottom-up strategies in pursuit of sustainable development.

This paper aims to present insights on the governance of sustainability transitions in higher education in Africa. The authors interrogate the research literatures on the governance of socio-technical transitions in water, electricity, transport and waste management, and identify barriers and enabling factors that enhance transformative practices in universities.

The analytical framework proposed in this paper combines the elements of governance network theory (GNT) and transition topology. The framework of this study is grounded in an actor-centric approach using GNT to understand networks conducive to sustainability transitions. Events and governance networks were mapped on a transition topology to visualise organisational and institutional changes over time. The study engaged students, management, academic and administrative staff in building a community of practice towards sustainability. This research is based on qualitative content analysis grounded in interview data, focus group discussions, workshops, webinars and secondary data analysis.

The findings show that the university has consolidated a sustainability vision and targets, but several factors prevent the community from achieving these targets, including hierarchical decision-making processes, a multitude of disjointed committees and fragmentation in the campus community.

This research adds to an emerging body of literature in the field of sustainability in higher education with two contributions. Firstly, the study presents a novel perspective(s) on the governance of sustainability transitions by combining the literatures on governance and sustainability transitions using a new methodological approach of transition topology to show organisational and institutional changes. Secondly, the study presents new empirical evidence for improving the governance of sustainability transitions in a diverse and highly unequal African university community in the process of (de)colonisation of knowledge and governance.