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1 – 7 of 7Sahar Sepasi, Udo Braendle and Amir Hossein Rahdari
The purpose of this study is to evaluate the comprehensiveness of sustainability reporting in higher education institutions.
Abstract
Purpose
The purpose of this study is to evaluate the comprehensiveness of sustainability reporting in higher education institutions.
Design/methodology/approach
This study adopts a university sustainability rating framework and uses it to evaluate the comprehensiveness of sustainability reporting in higher education institutions.
Findings
The results of the study demonstrate that notwithstanding growing concerns over sustainability issues; higher education institutions have been slow to adopt sustainability reporting practices including publishing consistent and periodic reports, receiving third-party assurance and integrating sustainability reporting into university’s sustainability management systems.
Research limitations/implications
The results of the study suggest that the quality of sustainability reporting varies quite significantly, and important dimensions such as education and outreach programs are ill-treated in universities’ sustainability reports. The quality presents a tremendous challenge for sustainability reporting as more organizations are joining the sustainability reporting process, the quality would become a differentiator and competitive advantage, the study concludes. Two main limitations were identified. First, the number of reports examined were limited and are not representative of all higher education institutions. Second, data from other sources, like websites, were not factored in the analysis, as the study focuses on evaluating the comprehensiveness of sustainability reporting in higher education institutions.
Practical implications
The results provide useful insights into comprehensiveness (one aspect of quality of sustainability reporting) in higher education institutions and help to better navigate the future trends in sustainability reporting practices of universities.
Originality/value
Sustainability reporting is well established in the corporate environment; however, the extent to which it has been adopted and its quality in universities remains relatively unexamined. The study attempts to fill the research gap in the quality of sustainability reporting (comprehensiveness) in higher education institutions to better navigate the future trends in sustainability reporting practices of universities.
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Amir Hossein Rahdari and Udo Braendle
This paper aims to examine a case to illustrate the linguistic perception of corporate responsibility disclosures.
Abstract
Purpose
This paper aims to examine a case to illustrate the linguistic perception of corporate responsibility disclosures.
Design/methodology/approach
In this study, a content analysis framework based on fuzzy linguistic variables is proposed to measure the level of sustainable and responsible practices perceived by the stakeholders. A case is examined to illustrate the linguistic perception of corporate responsibility disclosures.
Findings
The results demonstrated a significant difference between Perception of Disclosure, using linguistic variables and most common sustainability indicators, and a Boolean analysis based on sustainability reporting indicators. The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands.
Research limitations/implications
Future studies can evaluate corporate responsibility and sustainability performance using linguistic variables.
Practical implications
The approach helps companies to better respond to stakeholders’ demands.
Social implications
The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands.
Originality/value
Most of the studies on corporate responsibility disclosure analysis have focused on a binary response to the level of disclosure of a certain economic, social, environmental or governance issue; however, how a disclosed item is being perceived by the user has not been taken into consideration.
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Stakeholder paradigm has been gaining currency over the past few decades and technological breakthroughs have been influential in building its momentum. Hyper-Transparency is…
Abstract
Stakeholder paradigm has been gaining currency over the past few decades and technological breakthroughs have been influential in building its momentum. Hyper-Transparency is emerging as a building block and as an indispensable concomitant of stakeholder paradigm. The crux of a Hyper-Transparent organization is trust. The new paradigm requires substituting translucent and opaque business practices with fully transparent ones under which lasting trust can be built between the organization and its stakeholders. However, the nub of the stakeholder paradigm is the changes inside the organizations as well as changes in relation to their external environment, and transparency is both a driver and a resultant of these changes. Transparency is an integral part of corporate social responsibility debate and an eristic issue for the stakeholders. Moreover, Hyper-Transparency empowers the stakeholders to considerably influence the decision making sphere. In this chapter, transparency, its drivers and tools as well as the power of stakeholders in the new age of Hyper-Transparency alongside a number of case studies are presented.
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