Sustainability Reporting at a New Zealand Public University: A Longitudinal Analysis

An, Yi, Davey, Howard, and Harun, Harun (2017) Sustainability Reporting at a New Zealand Public University: A Longitudinal Analysis. Sustainability, 9 (9). 1529.

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Abstract

This study examines the case of sustainability reporting by a New Zealand public university from a longitudinal perspective. Content analysis of the sustainability report for a five-year period is the primary research method. We observe that sustainability reporting by the case university excessively focuses on environmental reporting with a near absence of economic and social disclosures. Also, the results reveal that there is a generally upward trend for the reporting in the period, albeit the overall level is still low without any monetary disclosures in the report. Moreover, we find that the university does not follow any guidelines in its reporting. Based upon the results and findings, we provide some suggestions for universities to improve their sustainability reporting. This study contributes to the limited research with regard to sustainability reporting in the higher education sector, particularly from a longitudinal perspective. It is expected that this research would have some implications for academics and university sustainability policy makers.

Item ID: 75578
Item Type: Article (Research - C1)
ISSN: 2071-1050
Copyright Information: © 2017 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/).
Date Deposited: 03 Aug 2022 01:32
FoR Codes: 35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350106 Not-for-profit accounting and accountability @ 100%
SEO Codes: 11 COMMERCIAL SERVICES AND TOURISM > 1101 Environmentally sustainable commercial services and tourism > 110199 Environmentally sustainable commercial services and tourism not elsewhere classified @ 100%
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