Is the Global Reporting Initiative Suitable to Account for University Social Responsibility? Evidence from European Institutions

Autor/inn/en	Amiano Bonatxea, Iratxe; Gutiérrez-Goiria, Jorge; Vazquez-De Francisco, Maria Jose; Sianes, Antonio
Titel	Is the Global Reporting Initiative Suitable to Account for University Social Responsibility? Evidence from European Institutions
Quelle	In: International Journal of Sustainability in Higher Education, 23 (2022) 4, S.831-847 (17 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1467-6370
DOI	10.1108/IJSHE-04-2021-0129
Schlagwörter	Social Responsibility; Universities; Standards; Higher Education; Global Approach; Comparative Analysis; Cross Cultural Studies; Institutional Mission; Comparative Education; Sustainable Development; Foreign Countries; Europe + Suchen Sie Ihr Suchwort? Soziale Verantwortung; University; Universität; Standard; Hochschulbildung; Hochschulsystem; Hochschulwesen; Globales Denken; Cultural comparison; Kulturvergleich; Vergleichende Erziehungswissenschaft; Nachhaltige Entwicklung; Ausland; Europa
Abstract	Purpose: Recognising the importance of universities in the achievement of social and global objectives, this paper aims to study the relevance of the global reporting initiative (GRI) methodology for reporting University Social Responsibility (USR) activities, taking into account the specificity of higher education institutions (HEI). Design/methodology/approach: After a review of the literature and background, the European HEI reports prepared according to the latest version of GRI standards are selected and a comparative study is carried out. The analysis focusses on comparing to what extent the standards are responding to the information needs generated in the field of higher education. Findings: General issues, common to all types of organisations, are adequately reported by HEIs, but difficulties are encountered in integrating a vision that incorporates the role of their missions in standards related to economic, social and environmental aspects. Research limitations/implications: There are few GRI reports with this format and further research is encouraged as the number of reports increase. So far, major limitations have been found by HEIs to account for their societal missions when using the GRI. Practical implications: The debates on USR are promoting an increase in the number of reports on sustainability. This paper provides some examples of the use of disclosures that can be adapted in this context, to move towards the systematisation of these practices. Originality/value: This is, to the authors' knowledge, the first comparative study on the application of GRI to sustainability reports at a European level, focussing on the adequacy between disclosures and missions. (As Provided).
Anmerkungen	Emerald 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.emerald.com/insight
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01