Access the full text.
Sign up today, get DeepDyve free for 14 days.
Giovanna Michelon, Dennis Patten, Andrea Romi (2018)
Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability RestatementsEuropean Accounting Review, 28
Binh Bui, C. Fowler (2019)
Strategic Responses to Changing Climate Change Policies: The Role Played by Carbon AccountingAustralian Accounting Review, 29
Abagail McWilliams, D. Siegel (2001)
Corporate Social Responsibility: a Theory of the Firm PerspectiveAcademy of Management Review, 26
Mahalaximi Adhikariparajul, A. Hassan, Mary Fletcher, Ahmed Elamer (2019)
Integrated Reporting in UK Higher Education InstitutionsManagerial Accounting eJournal
M. Glennie, Sumit Lodhia (2013)
The influence of internal organisational factors on corporate‐community partnership agendas: An Australian case studyMeditari Accountancy Research, 21
V. Beattie, A. Goodacre (2005)
A new method for ranking academic journals in accounting and financeAccounting and Business Research, 36
M. Dahle, E. Neumayer (2001)
Overcoming barriers to campus greening: A survey among higher educational institutions in London, UKInternational Journal of Sustainability in Higher Education, 2
Brian Connelly, S. Certo, R. Ireland, Christopher Reutzel (2011)
Signaling Theory: A Review and AssessmentJournal of Management, 37
Remmer Sassen, L. Azizi (2018)
Assessing sustainability reports of US universitiesInternational Journal of Sustainability in Higher Education
Kim Ceulemans, R. Lozano, M. Alonso‐Almeida (2015)
Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for SustainabilitySustainability, 7
K. Alsaeed (2006)
The association between firm‐specific characteristics and disclosureManagerial Auditing Journal, 21
R. Lozano (2011)
The state of sustainability reporting in universitiesInternational Journal of Sustainability in Higher Education, 12
L. Brandli, A. Salvia, V. Rocha, Janaína Mazutti, Giovana Reginatto (2019)
The Role of Green Areas in University Campuses: Contribution to SDG 4 and SDG 15World Sustainability Series
R. Datt, L. Luo, Qingliang Tang (2019)
The Impact of Legitimacy Threat on the Choice of External Carbon Assurance: Evidence from the United StatesAccounting Research Journal
Alan Richardson, Meghan Kachler (2016)
University Sustainability Reporting: A review of the literature and development of a model.
Malcolm Smith, R. Taffler (2000)
The chairman’s statement ‐ A content analysis of discretionary narrative disclosuresAccounting, Auditing & Accountability Journal, 13
R. Ingram, K. Frazier (1980)
ENVIRONMENTAL PERFORMANCE AND CORPORATE DISCLOSUREJournal of Accounting Research, 18
Qingliang Tang (2018)
Institutional Influence, Transition Management and the Demand for Carbon Auditing: The Chinese Experience: Carbon Auditing in ChinaAustralian Accounting Review
Qingliang Tang (2017)
Institutional Influence, Transition Management, and the Demand for Carbon Auditing: The Chinese ExperiencePSN: Sustainable Development (Topic)
R. Haniffa, Terence Cooke (2005)
The impact of culture and governance on corporate social reportingJournal of Accounting and Public Policy, 24
C. Adams, W. Hill, C. Roberts (1998)
CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR?☆☆☆British Accounting Review, 30
Michaela Rankin, C. Windsor, D. Wahyuni (2011)
An Investigation of Voluntary Corporate Greenhouse Gas Emissions Reporting in a Market Governance System: Australian EvidenceAccounting, Auditing & Accountability Journal, 24
Brian Ballou, Ryan Casey, Jonathan Grenier, Dan Heitger (2011)
Exploring the Strategic Integration of Sustainability Initiatives: Opportunities for Accounting ResearchAccounting
Yi An, H. Davey, Harun Harun (2017)
Sustainability Reporting at a New Zealand Public University: A Longitudinal AnalysisSustainability, 9
M. Alonso‐Almeida, F. Marimon, F. Casani, J. Rodriguez-Pomeda (2015)
Diffusion of sustainability reporting in universities: current situation and future perspectivesJournal of Cleaner Production, 106
T. Schleicher, M. Walker (2010)
Bias in the tone of forward‐looking narrativesAccounting and Business Research, 40
P. Roberts, G. Dowling (2002)
Corporate reputation and sustained superior financial performanceSouthern Medical Journal, 23
A. Saha (2019)
Relationship between corporate social responsibility performance and disclosures: commercial banks of BangladeshSocial Responsibility Journal
J. Bebbington, Carlos Larrinaga, J. Moneva (2008)
Corporate social reporting and reputation risk managementAccounting, Auditing & Accountability Journal, 21
A. Saha, S. Akter (2013)
Corporate Governance and Voluntary Disclosure Practices of Financial Non-Financial Sector Companies in BangladeshERN: Corporate Governance (Emerging Markets Economics) (Topic)
A. Saha (2017)
CARBON EMISSION DISCLOSURES BY HIGHER EDUCATION INSTITUTIONS IN UK - DETERMINANTS, CARBON REDUCTION TARGET, VOLUMETRIC AND QUALITATIVE DISCLOSURE AND INSTITUTIONAL REPUTATION
K. Yekini, Kumba Jallow (2012)
Corporate community involvement disclosures in annual report: A measure of corporate community development or a signal of CSR observance?Sustainability Accounting, Management and Policy Journal, 3
C. Staden, J. Hooks (2007)
A comprehensive comparison of corporate environmental reporting and responsivenessBritish Accounting Review, 39
George Akerlof (1970)
The Market for “Lemons”: Quality Uncertainty and the Market MechanismQuarterly Journal of Economics, 84
Management and Policy Journal, 4
R. Lozano (2006)
Incorporation and institutionalization of SD into universities: breaking through barriers to changeJournal of Cleaner Production, 14
V. Beattie, B. McInnes, S. Fearnley (2004)
A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributesAccounting Forum, 28
D. Crowther (2000)
Corporate Reporting, Stakeholders and the Internet: Mapping the New Corporate LandscapeUrban Studies, 37
José-Manuel Prado-Lorenzo, L. Rodríguez‐Domínguez, Isabel Gallego‐Álvarez, Isabel‐María García‐Sánchez (2009)
Factors influencing the disclosure of greenhouse gas emissions in companies world‐wideManagement Decision, 47
H. Al‐Shaer, A. Salama, S. Toms, David Campbell, Mohammad Jizi, Andrew Robinson, Hong Yoo (2018)
Audit Committees and Financial Reporting Quality: Evidence from UK Environmental Accounting Disclosures
Manuel Jorge, Francisco Peña, Jesús Madueño (2019)
An analysis of university sustainability reports from the GRI database: an examination of influential variablesJournal of Environmental Planning and Management, 62
Charles Cho, Ronald Guidry, Amy Hageman, Dennis Patten (2012)
Do actions speak louder than words? An empirical investigation of corporate environmental reputationAccounting Organizations and Society, 37
A. Cortese (2003)
THE CRITICAL ROLE OF HIGHER EDUCATION IN CREATING A SUSTAINABLE FUTUREPlanning for higher education, 31
L. Thorne, Lois Mahoney, Giacomo Manetti (2014)
Motivations for issuing standalone CSR reports: a survey of Canadian firmsAccounting, Auditing & Accountability Journal, 27
R. Lozano, B. Nummert, Kim Ceulemans (2016)
Elucidating the relationship between Sustainability Reporting and Organisational Change Management for SustainabilityJournal of Cleaner Production, 125
Arieh Ullmann (1985)
Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. FirmsAcademy of Management Review, 10
J. Hasseldine, Aly Salama, J. Toms (2005)
Quantity versus Quality: The Impact of Environmental Disclosures on the Reputations of UK PlcsBritish Accounting Review, 37
Carmelo Reverte (2009)
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed FirmsJournal of Business Ethics, 88
Remmer Sassen, L. Azizi (2018)
Voluntary disclosure of sustainability reports by Canadian universitiesJournal of Business Economics, 88
(2009)
Capital investment framework: consultation on the assessment process
C. Adams (2013)
Sustainability reporting and performance management in universitiesSustainability Accounting, Management and Policy Journal, 4
Chika Saka, Tomoki Oshika (2014)
Disclosure effects, carbon emissions and corporate valueSustainability Accounting, Management and Policy Journal, 5
The British Accounting Review, 34
The Academy of Management Review, 10
C. Villiers, Sile Chen, Chenxin Jin, Yiner Zhu (2014)
Carbon sequestered in the trees on a university campus: a case studySustainability Accounting, Management and Policy Journal, 5
(2013)
People and planet university league
Morgan Miles, J. Covin (2000)
Environmental Marketing: A Source of Reputational, Competitive, and Financial AdvantageJournal of Business Ethics, 23
J. Guthrie, Indra Abeysekera (2006)
Content Analysis of Social, Environmental Reporting: What is New?Research Methods & Methodology in Accounting eJournal
A. Saha, H. Al‐Shaer, R. Dixon, I. Demirag (2020)
Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education InstitutionsAustralian Accounting Review
C. Ntim, T. Soobaroyen, M. Broad (2015)
Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education InstitutionsCorporate Governance: Disclosure
R. Gray (2006)
Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?Accounting and Business Research, 36
D. Hackston, M. Milne (1996)
Some determinants of social and environmental disclosures in New Zealand companiesAccounting, Auditing & Accountability Journal, 9
Khaled Alsaifi, Marwa Elnahass, A. Salama (2020)
Carbon disclosure and financial performance: UK environmental policyBusiness Strategy and The Environment, 29
M. Porter, M. Kramer (2006)
Strategy and society: the link between competitive advantage and corporate social responsibility.Harvard business review, 84 12
A. Fonseca, A. MacDonald, Emily Dandy, P. Valenti (2011)
The state of sustainability reporting at Canadian universitiesInternational Journal of Sustainability in Higher Education, 12
M. Larrán, Jesús Herrera, F. Andrades (2016)
Measuring the linkage between strategies on sustainability and institutional forces: an empirical study of Spanish universitiesJournal of Environmental Planning and Management, 59
S. Toms (2002)
Firm Resources, Quality Signals and The Determinants of Corporate Environmental Reputation: Some UK EvidenceEnvironmental Economics eJournal
Douglas Skinner (1994)
WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWSJournal of Accounting Research, 32
(2011)
Integrating sustainability into business schools – analysis of 100 UN PRME sharing information on progress (SIP) reports United Kingdom
A. Saha, Bipasha Saha, T. Choudhury, F. Jie (2019)
Quality versus volume of carbon disclosures and carbon reduction targetsPacific Accounting Review
M. Spence (1973)
Job Market SignalingQuarterly Journal of Economics, 87
W. Filho (2011)
About the Role of Universities and Their Contribution to Sustainable DevelopmentHigher Education Policy, 24
S. Schaltegger, Delphine Gibassier, D. Zvezdov (2013)
Is environmental management accounting a discipline? A bibliometric literature reviewMeditari Accountancy Research, 21
S. Ross (1977)
The determination of financial structure: the incentive-signalling approachThe Bell Journal of Economics, 8
This study aims to investigate the carbon emission disclosures (CED) and performance of UK higher educational institutions (HEIs) and the associated impact on their environmental reputation. The paper argues that HEIs possess distinct characteristics that make comparisons with profit-oriented companies problematic and misleading.Design/methodology/approachThe green score published by the People and Planet organisation provided the population for this analysis. All universities with a 2012 score were entered into the initial sample. The association between green reputation, CED and carbon performance was examined using a robust least squared regression model. The green score published in 2019 was then compared with this to confirm whether the findings still held.FindingsCED, carbon emissions and carbon audit were found to have highly significant determinant relationships with HEIs’ green reputation status at a 1% significance level.Research limitations/implicationsThe impact of CED and carbon performance indicators needs to have a clear relationship with reputation to motivate HEIs to act and disclose.Originality/valueThe study is distinct in investigating the impact of CED and carbon performance by UK HEIs on their environmental reputation. The study shows whether, and how, the HEI CED and carbon performances contribute towards their environmental reputation. HEIs have distinct characteristics from profit-seeking organisations and thus tailored research is required.
Journal of Accounting & Organizational Change – Emerald Publishing
Published: Oct 27, 2021
Keywords: Higher education institutions; Signalling theory; Carbon emissions disclosure; Environmental reputation; Green ranking
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.