IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v14y2022i15p9006-d869167.html
   My bibliography  Save this article

Reporting University Performance through the Sustainable Development Goals of the 2030 Agenda: Lessons Learned from Italian Case Study

Author

Listed:
  • Gloria Fiorani

    (Department of Management and Law, University of Rome “Tor Vergata”, 00133 Rome, Italy)

  • Chiara Di Gerio

    (Department of Management and Law, University of Rome “Tor Vergata”, 00133 Rome, Italy)

Abstract

The shift of sustainability paradigms within the academic context has prompted universities to develop additional accountability tools to respond to the resulting demand for information. However, in terms of social reporting, universities have complete discretion regarding the content and nature of their sustainability budgets. The resulting diversity has led to greater heterogeneity with regard to information systems, which in turn poses the risk of making reports for stakeholders difficult to understand and complicates benchmark comparisons between different institutions. This paper aims to summarize the state of the art of sustainability reporting in Italian state universities, and to assess the compliance of these reports with global sustainability trends. This is achieved by determining the extent to which the sustainable development goals, outlined by the 2030 Agenda, are integrated into the substantive indicators used in the preparation of sustainability reports. The results show that sustainability reporting in universities is still in its early stages. Although only 29 universities—which represent 42% of the total number of universities initially surveyed—have pursued a sustainability reporting process, this research highlights a gradual increase in the implementation of SDGs as a criterion for assessing sustainable performances.

Suggested Citation

  • Gloria Fiorani & Chiara Di Gerio, 2022. "Reporting University Performance through the Sustainable Development Goals of the 2030 Agenda: Lessons Learned from Italian Case Study," Sustainability, MDPI, vol. 14(15), pages 1-19, July.
  • Handle: RePEc:gam:jsusta:v:14:y:2022:i:15:p:9006-:d:869167
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/14/15/9006/pdf
    Download Restriction: no

    File URL: https://www.mdpi.com/2071-1050/14/15/9006/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Rodrigo Lozano, 2015. "A Holistic Perspective on Corporate Sustainability Drivers," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(1), pages 32-44, January.
    2. Sara Giovanna Mauro & Lino Cinquini & Elena Simonini & Andrea Tenucci, 2020. "Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports," Sustainability, MDPI, vol. 12(8), pages 1-19, April.
    3. Priyanka Aggarwal & Ajay Kumar Singh, 2018. "CSR and sustainability reporting practices in India: an in-depth content analysis of top-listed companies," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(8), pages 1033-1053, December.
    4. Remmer Sassen & Leyla Azizi, 2018. "Voluntary disclosure of sustainability reports by Canadian universities," Journal of Business Economics, Springer, vol. 88(1), pages 97-137, January.
    5. Bernd Siebenhüner & Marlen Arnold, 2007. "Organizational learning to manage sustainable development," Business Strategy and the Environment, Wiley Blackwell, vol. 16(5), pages 339-353, July.
    6. Steve Elliot, 2013. "A Transdisciplinary Exploratory Model of Corporate Responses to the Challenges of Environmental Sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 22(4), pages 269-282, May.
    7. Stéphanie Chatelain-Ponroy & Sophie Morin-Delerm, 2016. "Adoption of sustainable development reporting by universities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(5), pages 887-918, June.
    8. Leyla Azizi & Colin Bien & Remmer Sassen, 2018. "Recent trends in sustainability reporting by German universities [Aktuelle Trends in der Nachhaltigkeitsberichterstattung deutscher Universitäten]," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 26(1), pages 65-85, December.
    9. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
    10. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    11. Benedetta Siboni & Carlotta del Sordo & Silvia Pazzi, 2013. "Sustainability Reporting in State Universities: An Investigation of Italian Pioneering Practices," International Journal of Social Ecology and Sustainable Development (IJSESD), IGI Global, vol. 4(2), pages 1-15, April.
    12. Kittiya Yongvanich & James Guthrie, 2005. "Extended performance reporting: an examination of the Australian mining industry," Accounting Forum, Taylor & Francis Journals, vol. 29(1), pages 103-119, March.
    13. Maria Federica Izzo & Mirella Ciaburri & Riccardo Tiscini, 2020. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(8), pages 1-18, April.
    14. Yi An & Howard Davey & Harun Harun, 2017. "Sustainability Reporting at a New Zealand Public University: A Longitudinal Analysis," Sustainability, MDPI, vol. 9(9), pages 1-11, August.
    15. Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.
    16. United Nations UN, 2015. "Transforming our World: the 2030 Agenda for Sustainable Development," Working Papers id:7559, eSocialSciences.
    17. Parker, Lee D., 2011. "Twenty-one years of social and environmental accountability research: A coming of age," Accounting forum, Elsevier, vol. 35(1), pages 1-10.
    18. Jan Bebbington & Jeffrey Unerman, 2018. "Achieving the United Nations Sustainable Development Goals," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 2-24, January.
    19. Stéphanie Chatelain-Ponroy & Sophie Morin-Delerm, 2016. "Adoption of sustainable development reporting by universities," Post-Print halshs-01328731, HAL.
    20. Daniela M. Salvioni & Simona Franzoni & Raffaella Cassano, 2017. "Sustainability in the Higher Education System: An Opportunity to Improve Quality and Image," Sustainability, MDPI, vol. 9(6), pages 1-27, May.
    21. Kim Ceulemans & Rodrigo Lozano & María Del Mar Alonso-Almeida, 2015. "Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for Sustainability," Sustainability, MDPI, vol. 7(7), pages 1-23, July.
    22. Lee D. Parker, 2011. "Twenty-one years of social and environmental accountability research: A coming of age," Accounting Forum, Taylor & Francis Journals, vol. 35(1), pages 1-10, March.
    23. Jasmin Godemann & Jan Bebbington & Christian Herzig & Jeremy Moon, 2014. "Higher education and sustainable development," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(2), pages 218-233, February.
    24. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    25. Kerstin Lopatta & Reemda Jaeschke, 2014. "Sustainability reporting at German and Austrian universities," International Journal of Education Economics and Development, Inderscience Enterprises Ltd, vol. 5(1), pages 66-90.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Abhilasha Singh & Patrick Blessinger, 2023. "Examining the Role and Challenges of Sustainable Development Goals for the Universities in the United Arab Emirates," Sustainability, MDPI, vol. 15(20), pages 1-18, October.
    2. Juan Abello-Romero & Claudio Mancilla & Walter Sáez & Francisco Ganga-Contreras & Ivette Durán-Seguel, 2023. "Sustainable Development and Corporate Sustainability of Chilean State Universities: Evidence from Their Strategic Elements," Sustainability, MDPI, vol. 15(14), pages 1-16, July.
    3. Elena Marchigiani & Ilaria Garofolo, 2023. "Italian Universities for Territorial Sustainable Development and Responsible Communities—The Case Study of the University of Trieste," Sustainability, MDPI, vol. 15(3), pages 1-20, January.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Amila Omazic & Bernd Markus Zunk, 2021. "Semi-Systematic Literature Review on Sustainability and Sustainable Development in Higher Education Institutions," Sustainability, MDPI, vol. 13(14), pages 1-45, July.
    2. Ionica Oncioiu & Anca-Gabriela Petrescu & Florentina-Raluca Bîlcan & Marius Petrescu & Delia-Mioara Popescu & Elena Anghel, 2020. "Corporate Sustainability Reporting and Financial Performance," Sustainability, MDPI, vol. 12(10), pages 1-13, May.
    3. Thoradeniya, Prabanga & Lee, Janet & Tan, Rebecca & Ferreira, Aldónio, 2022. "From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods," The British Accounting Review, Elsevier, vol. 54(1).
    4. Sara Trucco & Maria Chiara Demartini & Valentina Beretta, 2021. "The reporting of sustainable development goals: is the integrated approach the missing link?," SN Business & Economics, Springer, vol. 1(2), pages 1-13, February.
    5. Elena NECHITA, 2019. "Analysis of the Relationship between Accounting and Sustainable Development. The Role of Accounting and Accounting Profession on Sustainable Development," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 520-520.
    6. Giorgio Mion & Angela Broglia & Angelo Bonfanti, 2019. "Do Codes of Ethics Reveal a University’s Commitment to Sustainable Development? Evidence from Italy," Sustainability, MDPI, vol. 11(4), pages 1-18, February.
    7. Giorgia Nigri & Mara Del Baldo & Armando Agulini, 2020. "Governance and accountability models in Italian certified benefit corporations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2368-2380, September.
    8. Valenza, Giuseppe & Damiano, Rodolfo, 2023. "Sustainability reporting and public value: Evidence from port authorities," Utilities Policy, Elsevier, vol. 81(C).
    9. Remmer Sassen & Leyla Azizi, 2018. "Voluntary disclosure of sustainability reports by Canadian universities," Journal of Business Economics, Springer, vol. 88(1), pages 97-137, January.
    10. Gianluca Zanellato & Adriana Tiron-Tudor, 2021. "Toward a Sustainable University: Babes-Bolyai University Goes Green," Administrative Sciences, MDPI, vol. 11(4), pages 1-20, November.
    11. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    12. Syed Awais Ahmad Tipu, 2022. "Organizational change for environmental, social, and financial sustainability: A systematic literature review," Review of Managerial Science, Springer, vol. 16(6), pages 1697-1742, August.
    13. Ferran Curtó-Pagès & Enrique Ortega-Rivera & Marc Castellón-Durán & Eva Jané-Llopis, 2021. "Coming in from the Cold: A Longitudinal Analysis of SDG Reporting Practices by Spanish Listed Companies Since the Approval of the 2030 Agenda," Sustainability, MDPI, vol. 13(3), pages 1-27, January.
    14. Elena De la Poza & Paloma Merello & Antonio Barberá & Alberto Celani, 2021. "Universities’ Reporting on SDGs: Using THE Impact Rankings to Model and Measure Their Contribution to Sustainability," Sustainability, MDPI, vol. 13(4), pages 1-28, February.
    15. Alamo Alexandre da Silva Batista & Antonio Carlos de Francisco, 2018. "Organizational Sustainability Practices: A Study of the Firms Listed by the Corporate Sustainability Index," Sustainability, MDPI, vol. 10(1), pages 1-13, January.
    16. Francesca Manes‐Rossi & Giuseppe Nicolo', 2022. "Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1799-1815, September.
    17. Mahalaxmi Adhikariparajuli & Abeer Hassan & Benedetta Siboni, 2021. "CSR Implication and Disclosure in Higher Education: Uncovered Points. Results from a Systematic Literature Review and Agenda for Future Research," Sustainability, MDPI, vol. 13(2), pages 1-23, January.
    18. Rodrigo Lozano, 2018. "Proposing a Definition and a Framework of Organisational Sustainability: A Review of Efforts and a Survey of Approaches to Change," Sustainability, MDPI, vol. 10(4), pages 1-21, April.
    19. Pier Luigi Marchini & Luca Fornaciari, 2016. "The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 65-96.
    20. Federica Farneti & Benedetta Siboni & Carlotta del Sordo, 2017. "La misurazione della performance sociale nell?esperienza dell?Universit? di Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 135-164.

    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:gam:jsusta:v:14:y:2022:i:15:p:9006-:d:869167. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    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.