Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Characteristics of UK higher education institutions that disclose sustainability reports

Characteristics of UK higher education institutions that disclose sustainability reports This study aims to focus on the following research question: Which institutional characteristics are associated with sustainability reporting by UK higher education institutions?Design/methodology/approachTo answer the aforementioned research question, this study uses logistic regression.FindingsThe results show that 17 per cent of the UK higher education institutions report on their sustainability (July 2014). In line with legitimacy and stakeholder theory, logistic regressions provide evidence that the larger the size of the institution, the higher the probability of reporting. By contrast, high public funding decreases this probability.Research limitations/implicationsThe findings show characteristics of higher education institutions that support or hamper sustainability reporting. Overall, the findings imply a lack of institutionalisation of sustainability reporting among higher education institutions.Originality/valueAlthough a lot of research has been done on corporate sustainability reporting, only a small number of studies have addressed the issues of sustainability reporting of higher education institutions. This study covers all sustainability reports disclosed among the 160 UK higher education institutions. It is the first study that investigates characteristics of higher education institutions that disclose a sustainability report. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Sustainability in Higher Education Emerald Publishing

Characteristics of UK higher education institutions that disclose sustainability reports

Loading next page...
 
/lp/emerald-publishing/characteristics-of-uk-higher-education-institutions-that-disclose-cKrdF7GL0V

References (66)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1467-6370
DOI
10.1108/ijshe-03-2018-0042
Publisher site
See Article on Publisher Site

Abstract

This study aims to focus on the following research question: Which institutional characteristics are associated with sustainability reporting by UK higher education institutions?Design/methodology/approachTo answer the aforementioned research question, this study uses logistic regression.FindingsThe results show that 17 per cent of the UK higher education institutions report on their sustainability (July 2014). In line with legitimacy and stakeholder theory, logistic regressions provide evidence that the larger the size of the institution, the higher the probability of reporting. By contrast, high public funding decreases this probability.Research limitations/implicationsThe findings show characteristics of higher education institutions that support or hamper sustainability reporting. Overall, the findings imply a lack of institutionalisation of sustainability reporting among higher education institutions.Originality/valueAlthough a lot of research has been done on corporate sustainability reporting, only a small number of studies have addressed the issues of sustainability reporting of higher education institutions. This study covers all sustainability reports disclosed among the 160 UK higher education institutions. It is the first study that investigates characteristics of higher education institutions that disclose a sustainability report.

Journal

International Journal of Sustainability in Higher EducationEmerald Publishing

Published: Dec 7, 2018

Keywords: University; Sustainability reporting; Higher education institution; Sustainability disclosure; Institutional characteristics

There are no references for this article.