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Social and environmental reports at universities: a Habermasian view on their evolution

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  • Sara Moggi

Abstract

This paper analyses how social and environmental disclosure has evolved over the years in Italian universities and aims to understand whether attention to sustainable development has changed. To determine this evolution, this study employed a framework of analysis that included 56 indicators based on the Global Reporting Initiative guidelines, embedding aspects of teaching and research as distinctive for universities. Inspired by Habermas’s writings, the study indicates that, despite the tendency to provide improved discourse on sustainable development, the lack of appropriate guidelines for universities does not facilitate discourse evolution on this issue in the higher education lifeworld.

Suggested Citation

  • Sara Moggi, 2019. "Social and environmental reports at universities: a Habermasian view on their evolution," Accounting Forum, Taylor & Francis Journals, vol. 43(3), pages 283-326, July.
    • Handle: RePEc:taf:accfor:v:43:y:2019:i:3:p:283-326
    DOI: 10.1080/01559982.2019.1579293
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    Cited by:

    1. Walter Leal Filho & Alfonso Coronado-Marín & Amanda Lange Salvia & Fernanda Frankenberger Silva & Franziska Wolf & Todd LeVasseur & Maria J. Kirrane & Federica Doni & Arminda Paço & Malgorzata Blichar, 2022. "International Trends and Practices on Sustainability Reporting in Higher Education Institutions," Sustainability, MDPI, vol. 14(19), pages 1-17, September.
    2. 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.
    3. Giuseppe Nicolò & Natalia Aversano & Giuseppe Sannino & Paolo Tartaglia Polcini, 2021. "Investigating Web-Based Sustainability Reporting in Italian Public Universities in the Era of Covid-19," Sustainability, MDPI, vol. 13(6), pages 1-12, March.
    4. Patrizia Di Tullio & Matteo La Torre & Michele Antonio Rea, 2021. "Social Media for Engaging and Educating: From Universities’ Sustainability Reporting to Dialogic Communication," Administrative Sciences, MDPI, vol. 11(4), pages 1-16, December.
    5. Abdulhakeem Raji & Abeer Hassan, 2021. "Sustainability and Stakeholder Awareness: A Case Study of a Scottish University," Sustainability, MDPI, vol. 13(8), pages 1-17, April.
    6. Cristina Alexandrina Stefanescu, 2021. "Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development," Sustainability, MDPI, vol. 13(8), pages 1-23, April.
    7. Patrizia Di Tullio & Matteo La Torre, 2022. "Sustainability Reporting at a Crossroads in Italian Universities: Is Web-Based Media Adoption Deinstitutionalising Sustainability Reporting?," Administrative Sciences, MDPI, vol. 12(1), pages 1-17, February.
    8. Víctor Meseguer-Sánchez & Emilio Abad-Segura & Luis Jesús Belmonte-Ureña & Valentín Molina-Moreno, 2020. "Examining the Research Evolution on the Socio-Economic and Environmental Dimensions on University Social Responsibility," IJERPH, MDPI, vol. 17(13), pages 1-30, July.
    9. Romilda Mazzotta & Giovanni Bronzetti & Stefania Veltri, 2020. "Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1900-1913, July.
    10. Benedetta Esposito & Maria Rosaria Sessa & Daniela Sica & Ornella Malandrino, 2021. "Corporate Social Responsibility Engagement through Social Media. Evidence from the University of Salerno," Administrative Sciences, MDPI, vol. 11(4), pages 1-15, December.

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