Record Details

Quality Disclosure in Sustainability Reporting: Evidence From Universities

Transylvanian Review of Administrative Sciences

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Field Value
 
Title Quality Disclosure in Sustainability Reporting: Evidence From Universities
 
Creator ROMOLINI, Alberto; Assistant Professor, Faculty of Economics, International Telematic University Uninettuno, Rome, Italy
FISSI, Silvia; Postdoctoral Research Fellow, Department of Businessand Economics, University of Florence, Florence, Italy
GORI, Elena; Assistant Professor, Department of Business and Economics, University of Florence, Florence, Italy
 
Subject sustainability reporting, GRI in-dicators, universities, quality assessment.
 
Description Attention towards sustainability reporting is very high with reference to higher education. The paper aims to assess the maturity level of sus-tainability reporting and to measure its quality by evaluating the Global Reporting Initiative (GRI) indicators currently disclosed. The research was carried out using the inductive method. We de-limited the study to universities and we evaluated the quality of sustainability reporting by analyzing the indicators disclosed in 2012 reports accord-ing to GRI guidelines. The research gives an overview of sustainability reporting in universities by evaluating the quality level of their disclosure. The results confrm previous research by high-lighting the necessity to improve sustainability reporting. Moreover, the results show there are differences between universities that are con-nected to the peculiarities of each country. They also enable us to draw up an initial classifcation of universities. The paper provides one of the frst in-depth studies of sustainability reporting quality for universities included in the GRI database.
 
Publisher Babes Bolyai University
 
Contributor —
 
Date 2015-02-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/433
 
Source Transylvanian Review of Administrative Sciences; 2015: Issue No. 44 E/February; 196-218
18422845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/433/423
 
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