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Autor/inn/enSassen, Remmer; Dienes, Dominik; Wedemeier, Johanna
TitelCharacteristics of UK Higher Education Institutions That Disclose Sustainability Reports
QuelleIn: International Journal of Sustainability in Higher Education, 19 (2018) 7, S.1279-1298 (20 Seiten)Infoseite zur Zeitschrift
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Spracheenglisch
Dokumenttypgedruckt; online; Zeitschriftenaufsatz
ISSN1467-6370
DOI10.1108/IJSHE-03-2018-0042
SchlagwörterForeign Countries; Institutional Characteristics; Higher Education; Disclosure; Sustainability; Reports; Organization Size (Groups); Probability; Educational Finance; Barriers; Universities; Information Dissemination; United Kingdom
AbstractPurpose: 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/approach: To answer the aforementioned research question, this study uses logistic regression. Findings: The 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/implications: The 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/value: Although 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. (As Provided).
AnmerkungenEmerald Group Publishing Limited. Howard House, Wagon Lane, Bingley, West Yorkshire, BD16 1WA, UK. Tel: +44-1274-777700; Fax: +44-1274-785201; e-mail: emerald@emeraldinsight.com; Web site: http://www.emeraldinsight.com
Erfasst vonERIC (Education Resources Information Center), Washington, DC
Update2020/1/01
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