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Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions

Author

Listed:
  • Sónia Monteiro
  • Verónica Ribeiro
  • Estela Vilhena
  • Kátia Lemos
  • Cristiana Molho

Abstract

Purpose - Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in the scope of sustainable development goals (SDGs). As far as the authors are aware, previous research related to reporting in HEIs has not considered the linkage with the SDGs. Thus, this paper aims to analyse the disclosure on the websites of the Portuguese HEIs regarding the SDGs and their determinant factors. Design/methodology/approach - This study is based on content analysis of the information disclosed on the websites of all Portuguese HEIs. Through bivariate and multivariate statistics analysis, the authors also aim to identify the explanatory factors for the SDGs reporting (such as geographical location – coast/inland, HEIs’ size, educational system – Universities and polytechnics, institutional status – public and private). Findings - The results indicate that 63.6% of Portuguese HEIs disclose information on SDGs in their websites. Findings of bivariate analysis revealed that public and larger HEIs are those that disclose more information about SDG on their websites. However, the logit regression result found that size is the only determinant factor of SDGs reporting. Originality/value - To the best of the authors’ knowledge, this paper is the first Portuguese approach to SDGs reporting in the Portuguese higher education sector. The results will be of interest to policymakers and regulators who decide to implement and standardize SDGs reporting at higher education, as well as of HEIs’ managers who wish to follow these new trends in their reporting cycle.

Suggested Citation

  • Sónia Monteiro & Verónica Ribeiro & Estela Vilhena & Kátia Lemos & Cristiana Molho, 2023. "Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 20(3), pages 462-484, July.
    • Handle: RePEc:eme:srjpps:srj-01-2023-0044
    DOI: 10.1108/SRJ-01-2023-0044
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