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Adoption of sustainable development reporting by universities

Author

Listed:
  • Stéphanie Chatelain-Ponroy
  • Sophie Morin-Delerm

Abstract

Purpose - – The purpose of this paper is to study the issuance of sustainable development reports by French universities, based on two dimensions proposed by Ansariet al.(2010): extensiveness and fidelity. Design/methodology/approach - – Three complementary data sources were used: an extensive literature review, exploratory interviews with sustainable development (SD) officers from French universities, and the four editions of the Responsible Campus Guide (Guide des Campus Responsables). The empirical data collected were then subjected to a dynamic multi-level analysis drawing on three theoretical frameworks. Findings - – Four different profiles of universities appear, suggesting that the many isomorphic pressures exerted on universities influence the characteristics (extensiveness and fidelity) of their SD reports. Research limitations/implications - – Further research is required to explore whether these findings are generalisable to business schools and universities in different contexts. Practical implications - – This study will be of interest to other higher education institutions seeking to embark on a similar sustainability reporting track. It is also a way to observe the characteristics of SD reports, to analyse what and how first-time reporters communicate. Originality/value - – This paper adds to existing research by focusing on a managerial innovation that is still relatively new in French universities. Its second contribution lies in its comparative approach introducing a distinction between early and later adopters of SD reporting. It also contributes to extending the existing theorisation of SD reporting.

Suggested Citation

  • Stéphanie Chatelain-Ponroy & Sophie Morin-Delerm, 2016. "Adoption of sustainable development reporting by universities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(5), pages 887-918, June.
  • Handle: RePEc:eme:aaajpp:v:29:y:2016:i:5:p:887-918
    DOI: 10.1108/AAAJ-06-2014-1720
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    Citations

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    Cited by:

    1. Elena Gori & Silvia Fissi & Michele Fiuman?, 2018. "Social Network e Stakeholder Engagement, un binomio tutto da sviluppare? Un confronto tra le universit? pubbliche di Italia e Cina," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 95-116.
    2. Abdulhakeem Raji & Abeer Hassan, 2021. "Sustainability and Stakeholder Awareness: A Case Study of a Scottish University," Sustainability, MDPI, vol. 13(8), pages 1-17, April.
    3. Gianluca Zanellato & Adriana Tiron-Tudor, 2021. "Toward a Sustainable University: Babes-Bolyai University Goes Green," Administrative Sciences, MDPI, vol. 11(4), pages 1-20, November.
    4. Amila Omazic & Bernd Markus Zunk, 2021. "Semi-Systematic Literature Review on Sustainability and Sustainable Development in Higher Education Institutions," Sustainability, MDPI, vol. 13(14), pages 1-45, July.
    5. Mahalaxmi Adhikariparajuli & Abeer Hassan & Mary Fletcher, 2021. "Integrated Reporting Implementation and Core Activities Disclosure in UK Higher Education Institutions," Administrative Sciences, MDPI, vol. 11(3), pages 1-26, August.
    6. Federica Farneti & Benedetta Siboni & Carlotta del Sordo, 2017. "La misurazione della performance sociale nell?esperienza dell?Universit? di Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 135-164.
    7. Gloria Fiorani & Chiara Di Gerio, 2022. "Reporting University Performance through the Sustainable Development Goals of the 2030 Agenda: Lessons Learned from Italian Case Study," Sustainability, MDPI, vol. 14(15), pages 1-19, July.

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