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The Contribution of Higher Education Institutions to the SDGs—An Evaluation of Sustainability Reporting Practices

Author

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  • Fabio Caputo

    (Dipartimento di Scienze dell’Economia, Università del Salento, 73100 Lecce, Italy)

  • Lorenzo Ligorio

    (Dipartimento di Scienze dell’Economia, Università del Salento, 73100 Lecce, Italy)

  • Simone Pizzi

    (Dipartimento di Scienze dell’Economia, Università del Salento, 73100 Lecce, Italy)

Abstract

The introduction of Agenda 2030 has impacted the public and private sectors. Agenda 2030 is a document that aims to promote collaboration and partnership between countries and the population for the achievement of 17 SDGs, which cover all the three dimensions of sustainability: environmental, social, and economic. Within the public organizations, higher education institutions (HEIs) have shown certain attention on the topic. In particular, for many HEIs, the publication of sustainability reports has represented an instrument to disclose and publicize their commitment to the 17 Sustainable Development Goals (SDGs). To shed light on the highly fragmented panorama of the disclosure of SDGs in the context of HEIs, the present study employed a content analysis on publicly available sustainability reports published only by the HEIs that adopted the GRI Standards as reporting guidelines. The results show the centrality of the social and environmental issues within the disclosed information. Moreover, the provision of a thematic analysis on the SDGs disclosure sections revealed the interest of the sampled HEIs in increasing the level of involvement of their stakeholders.

Suggested Citation

  • Fabio Caputo & Lorenzo Ligorio & Simone Pizzi, 2021. "The Contribution of Higher Education Institutions to the SDGs—An Evaluation of Sustainability Reporting Practices," Administrative Sciences, MDPI, vol. 11(3), pages 1-13, September.
    • Handle: RePEc:gam:jadmsc:v:11:y:2021:i:3:p:97-:d:630669
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    1. Stephen N. Hamilton & Richard D. Waters, 2022. "Mainstreaming Standardized Sustainability Reporting: Comparing Fortune 50 Corporations’ and U.S. News & World Report’s Top 50 Global Universities’ Sustainability Reports," Sustainability, MDPI, vol. 14(6), pages 1-17, March.
    2. Patrizia Di Tullio & Matteo La Torre, 2022. "Sustainability Reporting at a Crossroads in Italian Universities: Is Web-Based Media Adoption Deinstitutionalising Sustainability Reporting?," Administrative Sciences, MDPI, vol. 12(1), pages 1-17, February.
    3. Joohye Yoon & Sujin Han & Yongseok Lee & Hyesun Hwang, 2023. "Text Mining Analysis of ESG Management Reports in South Korea: Comparison With Sustainable Development Goals," SAGE Open, , vol. 13(4), pages 21582440231, November.
    4. Rosa María Arnaldo Valdés & Victor Fernando Gómez Comendador, 2022. "European Universities Initiative: How Universities May Contribute to a More Sustainable Society," Sustainability, MDPI, vol. 14(1), pages 1-23, January.
    5. Andrea Venturelli & Roberta Fasiello & Simone Pizzi, 2021. "CSR Education in Economia Aziendale Curricula: An Overview," Administrative Sciences, MDPI, vol. 11(4), pages 1-11, November.
    6. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).

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