IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v9y2017i9p1529-d110006.html
   My bibliography  Save this article

Sustainability Reporting at a New Zealand Public University: A Longitudinal Analysis

Author

Listed:
  • Yi An

    (College of Management, Ocean University of China, Qingdao 266100, China)

  • Howard Davey

    (Waikato Management School, University of Waikato, Hamilton 3240, New Zealand)

  • Harun Harun

    (Faculty of Business, Governance and Law, University of Canberra, Canberra, ACT 2615, Australia)

Abstract

This study examines the case of sustainability reporting by a New Zealand public university from a longitudinal perspective. Content analysis of the sustainability report for a five-year period is the primary research method. We observe that sustainability reporting by the case university excessively focuses on environmental reporting with a near absence of economic and social disclosures. Also, the results reveal that there is a generally upward trend for the reporting in the period, albeit the overall level is still low without any monetary disclosures in the report. Moreover, we find that the university does not follow any guidelines in its reporting. Based upon the results and findings, we provide some suggestions for universities to improve their sustainability reporting. This study contributes to the limited research with regard to sustainability reporting in the higher education sector, particularly from a longitudinal perspective. It is expected that this research would have some implications for academics and university sustainability policy makers.

Suggested Citation

  • Yi An & Howard Davey & Harun Harun, 2017. "Sustainability Reporting at a New Zealand Public University: A Longitudinal Analysis," Sustainability, MDPI, vol. 9(9), pages 1-11, August.
  • Handle: RePEc:gam:jsusta:v:9:y:2017:i:9:p:1529-:d:110006
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/9/9/1529/pdf
    Download Restriction: no

    File URL: https://www.mdpi.com/2071-1050/9/9/1529/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. James Guthrie & Federica Farneti, 2008. "GRI Sustainability Reporting by Australian Public Sector Organizations," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 361-366, December.
    2. Kuntal Goswami & Sumit Lodhia, 2014. "Sustainability disclosure patterns of South Australian local councils: a case study," Public Money & Management, Taylor & Francis Journals, vol. 34(4), pages 273-280, July.
    3. Kim Ceulemans & Rodrigo Lozano & María Del Mar Alonso-Almeida, 2015. "Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for Sustainability," Sustainability, MDPI, vol. 7(7), pages 1-23, July.
    4. Muhammad Azizul Islam & Craig Deegan, 2008. "Motivations for an organisation within a developing country to report social responsibility information," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 850-874, August.
    5. Al-Tuwaijri, Sulaiman A. & Christensen, Theodore E. & Hughes, K. II, 2004. "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 447-471.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Weiyan Xiong & Ka Ho Mok, 2020. "Sustainability Practices of Higher Education Institutions in Hong Kong: A Case Study of a Sustainable Campus Consortium," Sustainability, MDPI, vol. 12(2), pages 1-15, January.
    2. Cristina Alexandrina Stefanescu, 2021. "Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development," Sustainability, MDPI, vol. 13(8), pages 1-23, April.
    3. A. Sardi & E. Sorano, 2021. "Dynamic Performance Management: An Approach for Managing the Common Goods," Papers 2102.04090, arXiv.org.
    4. Walter Leal Filho & Alfonso Coronado-Marín & Amanda Lange Salvia & Fernanda Frankenberger Silva & Franziska Wolf & Todd LeVasseur & Maria J. Kirrane & Federica Doni & Arminda Paço & Malgorzata Blichar, 2022. "International Trends and Practices on Sustainability Reporting in Higher Education Institutions," Sustainability, MDPI, vol. 14(19), pages 1-17, September.
    5. Anca Gabriela Petrescu & Florentina Raluca Bîlcan & Marius Petrescu & Ionica Holban Oncioiu & Mirela Cătălina Türkeș & Sorinel Căpuşneanu, 2020. "Assessing the Benefits of the Sustainability Reporting Practices in the Top Romanian Companies," Sustainability, MDPI, vol. 12(8), pages 1-31, April.
    6. Alberto Sardi & Enrico Sorano, 2019. "Dynamic Performance Management: An Approach for Managing the Common Goods," Sustainability, MDPI, vol. 11(22), pages 1-22, November.
    7. Anup Kumar Saha & Habiba Al‐Shaer & Rob Dixon & Istemi Demirag, 2021. "Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions," Australian Accounting Review, CPA Australia, vol. 31(2), pages 79-107, June.
    8. 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.
    9. Manuel Muñoz-Suárez & Natividad Guadalajara & José M. Osca, 2020. "A Comparative Analysis between Global University Rankings and Environmental Sustainability of Universities," Sustainability, MDPI, vol. 12(14), pages 1-19, July.
    10. Ionica Oncioiu & Anca-Gabriela Petrescu & Florentina-Raluca Bîlcan & Marius Petrescu & Delia-Mioara Popescu & Elena Anghel, 2020. "Corporate Sustainability Reporting and Financial Performance," Sustainability, MDPI, vol. 12(10), pages 1-13, May.
    11. Xue Ning & Dobin Yim & Jiban Khuntia, 2021. "Online Sustainability Reporting and Firm Performance: Lessons Learned from Text Mining," Sustainability, MDPI, vol. 13(3), pages 1-15, January.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Davide Giacomini & Paola Zola & Diego Paredi & Mario Mazzoleni, 2020. "Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1552-1564, July.
    2. Mădălina Dumitru & Justyna Dyduch & Raluca-Gina Gușe & Joanna Krasodomska, 2017. "Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 279-304, September.
    3. Dwi Ratmono & Darsono Darsono & Selviana Selviana, 2021. "Effect of Carbon Performance, Company Characteristics and Environmental Performance on Carbon Emission Disclosure: Evidence from Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 11(1), pages 101-109.
    4. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    5. Hinrika Droege & Andrea Raggi & Tomás B. Ramos, 2021. "Overcoming Current Challenges for Circular Economy Assessment Implementation in Public Sector Organisations," Sustainability, MDPI, vol. 13(3), pages 1-22, January.
    6. Chiara Mio & Marco Fasan & Carlo Marcon & Silvia Panfilo, 2021. "Carrot or stick? An empirical analysis of the different implementation strategies of the EU directive on nonfinancial information across Europe," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1591-1605, November.
    7. Rodrigo Lozano, 2018. "Proposing a Definition and a Framework of Organisational Sustainability: A Review of Efforts and a Survey of Approaches to Change," Sustainability, MDPI, vol. 10(4), pages 1-21, April.
    8. Islam, Muhammad Azizul & van Staden, Chris J., 2018. "Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies," Accounting, Organizations and Society, Elsevier, vol. 65(C), pages 1-19.
    9. Sadia Majeed & Tariq Aziz & Saba Saleem, 2015. "The Effect of Corporate Governance Elements on Corporate Social Responsibility (CSR) Disclosure: An Empirical Evidence from Listed Companies at KSE Pakistan," IJFS, MDPI, vol. 3(4), pages 1-27, November.
    10. Garanina, Tatiana & Aray, Yulia, 2021. "Enhancing CSR disclosure through foreign ownership, foreign board members, and cross-listing: Does it work in Russian context?," Emerging Markets Review, Elsevier, vol. 46(C).
    11. Chiba, Soumaya & Talbot, David & Boiral, Olivier, 2018. "Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations," Accounting forum, Elsevier, vol. 42(4), pages 328-340.
    12. Sahar E-Vahdati & Norhayah Zulkifli & Zarina Zakaria, 2018. "A Moderated Mediation Model for Board Diversity and Corporate Performance in ASEAN Countries," Sustainability, MDPI, vol. 10(2), pages 1-20, February.
    13. Rodrigo Lozano, 2023. "Analysing organisations' engagement with and impacts to sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5721-5733, December.
    14. Cristina Alexandrina Stefanescu, 2021. "Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development," Sustainability, MDPI, vol. 13(8), pages 1-23, April.
    15. Nurlan Orazalin & Mady Baydauletov, 2020. "Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1664-1676, July.
    16. Omaima A.G. Hassan & Peter Romilly, 2018. "Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: New insights," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 893-909, November.
    17. Li, Qiang & Wang, Shengying & He, Zichun & Li, Hanqiao & Xiang, Erwei, 2023. "Does stock market index adjustment affect environmental information disclosure? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 87(C).
    18. Altunbaş, Yener & Khan, Atiqur & Thornton, John, 2023. "Do M&As impact firm carbon intensity?11The views expressed in this paper are those of the authors and should not be attributed to the institutions with which they are affiliated.," Energy Economics, Elsevier, vol. 128(C).
    19. Nicola Andreij Rieg & Birgitta Gatersleben & Ian Christie, 2021. "Organizational Change Management for Sustainability in Higher Education Institutions: A Systematic Quantitative Literature Review," Sustainability, MDPI, vol. 13(13), pages 1-18, June.
    20. Islam, Muhammad Azizul & Deegan, Craig & Haque, Shamima, 2021. "Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:9:y:2017:i:9:p:1529-:d:110006. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.