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Voluntary disclosure of sustainability reports by Canadian universities

Author

Listed:
  • Remmer Sassen

    (University of Hamburg)

  • Leyla Azizi

    (University of Hamburg)

Abstract

In contrast to corporate firms, voluntary sustainability reporting by universities is still in its infancy. Against this background, we have investigated which Canadian universities report their sustainability performance and what specifically is reported. Our study applies content analyses as a methodological approach to determine the relative importance of disclosure topics by using a university-specific catalogue of indicators. This unique study completely covers all sustainability reports published between 2011 and 2015 by Canadian universities and as such provides evidence and analyses of voluntary sustainability reporting by universities, which has been the subject of very little research to date. The findings show that sustainability reporting by Canadian universities diverges considerably and the range of aspects included is relatively narrow. Overall, the results show a clear focus on the environmental dimension and very weak coverage of the social dimension. The environmental orientation of many Canadian universities seems to be a result of their participation in the STARS program.

Suggested Citation

  • 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.
    • Handle: RePEc:spr:jbecon:v:88:y:2018:i:1:d:10.1007_s11573-017-0869-1
    DOI: 10.1007/s11573-017-0869-1
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    4. Lorena Para‐González & Carlos Mascaraque‐Ramírez, 2020. "The six dimensions of CSR as a driver of key results in the shipbuilding industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 576-584, March.
    5. Laura Saraite-Sariene & Juana Alonso-Cañadas & Federico Galán-Valdivieso & Carmen Caba-Pérez, 2019. "Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspective," Sustainability, MDPI, vol. 12(1), pages 1-19, December.
    6. 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.
    7. 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.

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    More about this item

    Keywords

    Sustainability reporting; University; Voluntary disclosure; Higher-education institution; Canada; Content analysis;
    All these keywords.

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions

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