Institutionalisation of sustainability in universities: insights from strategic planning and sustainability reporting practices in Italian universities

Purpose - This study aims to investigate the institutionalisation of sustainability in universities by examining the relationship between strategic planning and sustainability reporting practices. Design/methodology/approach - Focusing on the Italian higher education system as a case study, the research used an institutional theory framework and conducted a qualitative content analysis of universities’ strategic plans and sustainability reports. The analysis evaluated their alignment and identified the sustainability aspects prioritised by universities. Findings - The Italian case demonstrates how the institutionalisation of sustainability in universities is shaped by a complex interplay of normative, coercive and mimetic forces operating at multiple levels. The findings also reveal that the alignment between strategic plans and sustainability reports is rarely achieved. Differences in governance, organisational commitment and academic staff engagement play a significant role in influencing the stages of sustainability institutionalisation. Practical implications - The findings provide actionable insights for university governing bodies, emphasising the need to foster a culture of sustainability and ensure alignment between strategic planning and sustainability reporting practices. Social implications - The misalignment between strategic planning and sustainability reporting can hinder progress in sustainability initiatives and erode stakeholder confidence. This study underscores the role of universities as key agents of sustainable development, advocating for a holistic and integrated approach to sustainability. Originality/value - This research fills a critical gap in the literature by exploring the alignment between strategic planning and sustainability reporting in universities. It introduces a novel perspective on the institutionalisation process in higher education, leveraging a newly developed standard specifically designed for universities.