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Carbon disclosure, performance and the green reputation of higher educational institutions in the UK

Carbon disclosure, performance and the green reputation of higher educational institutions in the UK 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing

Carbon disclosure, performance and the green reputation of higher educational institutions in the UK

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References (75)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1832-5912
DOI
10.1108/jaoc-09-2020-0138
Publisher site
See Article on Publisher Site

Abstract

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

Journal of Accounting & Organizational Change – Emerald Publishing

Published: Oct 27, 2021

Keywords: Higher education institutions; Signalling theory; Carbon emissions disclosure; Environmental reputation; Green ranking

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