Sustainability reporting at German and Austrian universities

Lopatta, Kerstin; Jaeschke, Reemda

doi:10.1504/ijeed.2014.059868

Cited by 58 publications

(85 citation statements)

References 34 publications

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“…Others studies show a higher degree of environmental responsibility of public sector organizations [16]. However, it is really hard to compare the results of the studies because there are only a few studies which have a multi-country environmental focus [16,17].…”

Section: Discussionmentioning

confidence: 99%

“…However, it is really hard to compare the results of the studies because there are only a few studies which have a multi-country environmental focus [16,17].…”

Section: Discussionmentioning

confidence: 99%

“…There are only a few studies that have a multi-country environmental focus [16,17], but none of them include Polish organizations.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Environmental Aspects of Social Responsibility of Public Sector Organizations

Hawrysz

Foltys

2015

Sustainability

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In addition to determining social responsibility policies that affect the market and social actors, certain governments also set objectives related to their internal activity. For example, one of the activities of the German government is to implement the concept of social responsibility into public institutions. In the Netherlands, one of the government tasks is to set an example for responsible practices (government as a role model). The aim of this paper is to examine firstly whether public sector entities set an example for responsible practices, especially with regard to respect for the environment, and secondly, whether public sector organizations in Poland significantly differ from organizations abroad in terms of their practices in the field of environmental protection. A questionnaire was a basis for data collection. The questionnaires were distributed to representatives of deliberately selected public sector organizations located primarily in Europe. The study was conducted in 2012-2013 on a group of 220 public sector organizations (102 Polish and 118 other European). The paper presents only the selected part of research. Public sector organizations in Poland do not have internal mechanisms of environmental responsibility. There is a significant discrepancy between the state of the environmental responsibility of organizations located in Poland and abroad. Obtained results show that public sector organizations, those in Poland in particular, are making their first steps in developing internal environmental responsibility.

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Section: Discussionmentioning

confidence: 99%

“…However, it is really hard to compare the results of the studies because there are only a few studies which have a multi-country environmental focus [16,17].…”

Section: Discussionmentioning

confidence: 99%

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Environmental Aspects of Social Responsibility of Public Sector Organizations

Hawrysz

Foltys

2015

Sustainability

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“…However, sustainability reporting in universities is still being developed. Results of international research carried out on the topic shows that sustainability reporting in higher education is still in its infancy in terms of its quantity and quality, and also can be considered to be in its early stages (both in numbers of institutions reporting and in level of reporting) when compared to sustainability reporting in corporations [48][49][50]. In regards to the Italian context, previous research highlights that the practice of sustainability reporting in university environments is not very widespread and the presence of social reports is still developing [17].…”

Section: Literature Review: From Social and Sustainability Report To mentioning

confidence: 99%

Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports

et al. 2020

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Over recent years, the meaning of accountability has evolved and has reshaped what public sector institutions are expected to account for and how. Consequently, a large number of initiatives have emerged promoting non-financial reporting. In this context, public universities have started to experiment with sustainability reporting initiatives, but these efforts are still limited and challenged by the parallel development of multiple forms of reporting, which include integrated reporting (IR). IR has been interpreted as a further step in the reporting journey, suitable for representing the creation of public value and addressing accountability pressures. The current research aims at understanding if and how IR constitutes a feasible next step for improving the reporting practices of public universities. For this purpose, the research carries out a content analysis of social or sustainability reports written by a number of Italian public universities to find out which of the key elements of IR have already been included in such reports. Results show that some of those elements are already included, but often in a fragmented and non-homogeneous way. The findings pave the way for further considerations on how the potential adoption of IR may strengthen the value of social and sustainability reporting by integrating the information reported in different documents, fostering toward a bureaucracy that is more sustainable and providing more opportunities of innovation in reports on public sector organizations' accountability.

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“…Some previous studies have analysed the disclosure of general or financial information on LG websites [16,53]. In recent years, studies of sustainability transparency in public administration and public utilities have also appeared [17][18][19][54][55][56][57] and several papers have analysed the disclosure of sustainability information by LGs. For example, one study [17] described an exploratory analysis of six European cities, while another [58] focused on the annual sustainability reports of four LGs in Australia.…”

Section: Sustainability Transparency and Administrative Culturesmentioning

confidence: 99%

Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe

2018

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In the current socioeconomic context, the question of local government sustainability transparency is of great interest to policymakers, managers, citizens and other stakeholders, and yet one to which previous research has devoted little specific attention. At the same time, the Internet has become an instrument of good governance worldwide and government entities in Europe have strived to promote e-government to improve transparency towards citizens. The aim of this study was to identify factors that can help politicians and managers improve practices of sustainability information disclosed by European local governments. To do so, an empirical study was conducted of 91 municipalities in nine countries, comparing three main administrative cultures. Our analysis of the study results highlights various demographic, socioeconomic, financial and legal factors that may be useful to policymakers and managers in promoting the online provision of sustainability information in Anglo-Saxon, Nordic and Southern European countries.

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Sustainability reporting at German and Austrian universities

Cited by 58 publications

References 34 publications

Environmental Aspects of Social Responsibility of Public Sector Organizations

Environmental Aspects of Social Responsibility of Public Sector Organizations

Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports

Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe

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