IDEAS home Printed from https://ideas.repec.org/a/eme/sampjp/sampj-02-2022-0100.html
   My bibliography  Save this article

Social sustainability reporting in European business schools

Author

Listed:
  • Mar Vila
  • Soledad Moya

Abstract

Purpose - This study aims to explore the social sustainability reporting (SR) of top European business schools to illustrate and discuss their practices and the associated challenges. Design/methodology/approach - For the top 20 European business schools, content and thematic analyses were used to investigate reports concerning social sustainability and data from semi-structured interviews. Reports from the past three years (typology, framework, channels of communication and frequency) were analysed, including content on social issues in the past period and the challenges faced by managers regarding social SR. Findings - Social SR in the top 20 European business schools is heterogeneous and the main challenges are the lack of specific frameworks and resources, the amount of data that must be collected and the complexity of measuring social impact. Diversity and equality, society issues, ethical integrity and human rights with respect to students, partners and organizations are the most relevant social contents. Practical implications - Business schools need to debate ways of promoting social sustainability and to adapt procedures and technology to communicate their social sustainability strategies and impacts. It offers an improved understanding to regulatory institutions that can allow them to establish standards and a foundation for future research that can refine or generalize the findings of this study. Social implications - Measuring and reporting social sustainability issues are relevant challenges for business schools that are working on social sustainability aspects. Originality/value - The originality of this study lies in the discussion on current social SR practices at business schools, and their responsibilities regarding the development of a more sustainable society in a changing regulatory context.

Suggested Citation

  • Mar Vila & Soledad Moya, 2023. "Social sustainability reporting in European business schools," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 14(1), pages 242-264, January.
  • Handle: RePEc:eme:sampjp:sampj-02-2022-0100
    DOI: 10.1108/SAMPJ-02-2022-0100
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-02-2022-0100/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-02-2022-0100/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/SAMPJ-02-2022-0100?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:sampjp:sampj-02-2022-0100. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.