Artikel

The determinants of higher education institutions’ (HEIs) sustainability reporting

This study analyses the relationship between sustainability performance, convention signatures, sustainability offices, sustainability research, teaching programs, student clubs, financial statements, and the extent of sustainability reporting in higher education institutions (HEIs). The sample of this study was 153 unit of analysis of 57 HEIs which are registered in the Global Reporting Initiative database during the period 2010-2020. Descriptive, content, and multivariate regression analysis were used to analyze the data and test the hypotheses. The level of sustainability performance, convention signatures, sustainability offices, sustainability research, teaching programs, student clubs, financial statements have a significant effect on the extent of sustainability reporting. Moreover, the random effect model is the best approach for estimating the model. The study contributes to a better understanding of the determinants of HEIs sustainability reporting. Several previous studies only used one theoretical lens. The originality of this research is using a metatheoretical approach, namely stakeholder and legitimacy theory. The theoretical implication of these findings is that the combination of legitimacy and stakeholder theory is able to explain more broadly the model of HEIs sustainability reporting. Policymakers such as the government and other key stakeholders can use these findings as the basis for assessing an educational institution's sustainability performance.

Sprache
Englisch

Erschienen in
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 10 ; Year: 2023 ; Issue: 3 ; Pages: 1-27

Klassifikation
Management
Thema
higher education institutions
legitimacy theory
stakeholder theory
sustainability performance
sustainability reporting

Ereignis
Geistige Schöpfung
(wer)
Sari, Maylia Pramono
Faisal, Faisal
Harto, Puji
Ereignis
Veröffentlichung
(wer)
Taylor & Francis
(wo)
Abingdon
(wann)
2023

DOI
doi:10.1080/23311975.2023.2286668
Letzte Aktualisierung
20.09.2024, 08:22 MESZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Sari, Maylia Pramono
  • Faisal, Faisal
  • Harto, Puji
  • Taylor & Francis

Entstanden

  • 2023

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