Sustainability reporting, universities and global reporting initiative applicability: a still open issue

Moggi, Sara

doi:10.1108/sampj-05-2022-0257

Cited by 11 publications

(5 citation statements)

References 81 publications

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“…This, in turn, aids in elevating both the visibility and prestige of the institution [19,29]. Sustainability ranking is still in its early stages of development globally, as widely recognized by scholars [29][30][31][32]. The voluntary nature of sustainability ranking within universities allows the choice from a wide range of methodologies, leading to sustainability rankings that exhibit variations in data collection, analysis, and interpretation of results.…”

Section: The Necessity To Measure the Achievement Of Sdgsmentioning

confidence: 99%

Development Proposals for Implementing the 17 SDGs in Higher Education Institutions: Early Stages

Martinis,

Kaloutsa,

Kabassi

2024

Highlights Sustain.

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Universities, as key players in global development, have a vital role in implementing the Sustainable Development Goals (SDGs) within their environments. However, measuring progress toward the SDGs poses methodological challenges due to the complex framework comprising 17 goals, 169 targets, and 247 indicators. Within the diverse landscape of university ranking systems, in 2019 emerged the Times Higher Education Impact Rankings (THE IR) being so far the only ranking dedicated to evaluating the performance of Higher Education Institutions (HEIs) in relation to the SDGs. Despite its validation and participation, there are emerging issues, such as the need to consider local contexts and available resources. This study, originating from the Greek context, aims to serve as the initial stage in formulating a more practical and efficient assessment tool utilizing Multi-criteria Decision Making (MCDM/A), specifically by developing a streamlined set of indicators. Its primary objective is to introduce internationally applicable and unbiased indicators that can provide more accurate evaluations of universities’ progress, toward achieving the SDGs. To achieve this, various criteria were applied to an existing set of indicators, to determine their effectiveness in measuring SDG implementation. The findings of this analysis reveal the emergence of 34 indicators that meet the specified criteria.

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Section: The Necessity To Measure the Achievement Of Sdgsmentioning

confidence: 99%

Development Proposals for Implementing the 17 SDGs in Higher Education Institutions: Early Stages

Martinis,

Kaloutsa,

Kabassi

2024

Highlights Sustain.

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“…Specifically, universities are called upon to play a fundamental and more active role in promoting sustainable development, since they are responsible for generating and disseminating knowledge, and training professionals who will integrate into the labour market in different sectors of economic activity (Fanea-Ivanovici and Baber, 2022). In this sense, Universities, as public sector organisations, face increased institutional pressures to disseminate social and environmental information as key actors in sustainable development (Moggi, 2023). Among the 17 SDG of the United Nations (2015) that are established in the 2030 agenda for sustainable development, it is mentioned that higher education must play a key role in a sustainable future by providing current and future decision makers with sufficient knowledge and skills to make informed and effective decisions to this end.…”

Section: Literature Reviewmentioning

confidence: 99%

Main motivations and barriers to pro-environmental behaviour: a study from the employee’s perspective

Juma Michilena,

Ruiz Molina,

Gil-Saura

2024

SAMPJ

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Purpose The purpose of this study is to identify groups of employees based on their motivations, detecting the main barriers that may influence their willingness to participate in the pro-environmental initiatives proposed by their employer. Design/methodology/approach To identify the different groups of employees, an online survey was conducted, and the Chi-square automatic interaction detection algorithm segmentation technique was used with a sample of 483 employees from 9 Latin American universities. Findings The results allowed us to identify various segments, in which the main obstacle linked to intrinsic motivation is the university culture and, to a lesser extent, the lack of equipment, while for extrinsic motivation, the lack of infrastructure is the most determining factor. Likewise, the results reflect that, compared to the less motivated employees, those who show greater motivation (both intrinsic and extrinsic) are the ones who encounter the greatest barriers, so that the perceptions of the most motivated, as expert observers, help to identify the main obstacles that organisations must remove to promote pro-environmental behaviours among staff members. Practical implications The results obtained help to guide the representatives or organisational leaders on the actions that generate the greatest impact in the mitigation of climate change from a motivational approach of behavioural prediction. Social implications This study contributes to a more sustainable society by developing an understanding of how employees react to issues related to climate change. Knowing the perceptions of employees can be a turning point so that other members of society can get involved in pro-environmental behaviours. Originality/value Many studies have analysed the intrinsic and extrinsic motivations of employees to engage in pro-environmental behaviours; however, as far as the authors are aware, this has not been analysed from the perspective of barriers to motivation.

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“…They develop a framework that comprises the relationship between GRI standards and circular economy strategies, which underlines the significant role of GRI standards in implementing circular economy strategies. Examining one industry, Moggi (2023) provides a critical analysis of the debate around the use of GRI standards in the sustainability reporting of universities. Starting from the premises of Habermas’ thinking, the paper provides a systematic literature review and a content analysis for investigating the role played by GRI and the related implications from the existing literature of higher education institutions.…”

Section: New Insights Emerging In This Special Issue: Academic and Pr...mentioning

confidence: 99%

“…In that respect, she argues the pivotal role that “a robust and rigorous approach to sustainability reporting” plays in helping the organisations “to enhance strategy and practices for long-term resilience and business growth”. Ann (2023) complements the first two academic papers (Massari and Giannoccaro, 2023; Moggi, 2023) that investigate the GRI’s application in sectors and contexts that have not been of interest in previous studies, by discussing the benefits and challenges of using GRI from the perspective of a real estate company. Ann (2023) provides some discerning insights on how to integrate sustainability into daily operations.…”

Section: New Insights Emerging In This Special Issue: Academic and Pr...mentioning

confidence: 99%

Key aspects of sustainability reporting quality and the future of GRI

Luque‐Vílchez

Cordazzo

Rimmel

et al. 2023

SAMPJ

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Purpose This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular. In doing so, the major gaps in that knowledge are identified, and the paper proceeds to suggest further research avenues. Design/methodology/approach The authors conduct a review of papers published in leading journals concerning sustainability reporting to analyse the progress in the literature regarding three important reporting topics: materiality, comparability and assurance. Findings The review conducted in this study shows that there is still work to be done to ensure high-quality and consistent sustainability reporting. Key takeaways from the review of the extant literature are as follows: there is ongoing debate about the nature of sustainability reporting materiality, and single versus double materiality. Clearer guidance and better contextualisation are seen as essential for comparability, and, as GRI suggests, there is an important link to materiality that needs to be considered. Finally, assurance has not been mandatory under the GRI, but the current development at EU level might lead to the GRI principles being incorporated in the primary assurance standards. Practical implications In this paper, the authors review and synthesise the previous literature on GRI reporting dealing with three key reporting aspects. Social implications The authors extract some takeaways from the literature on materiality, comparability and assurance that will all be key challenges for GRI in the future. Originality/value This paper provides an updated review of the literature on GRI reporting dealing with three key reporting aspects.

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Sustainability reporting, universities and global reporting initiative applicability: a still open issue

Cited by 11 publications

References 81 publications

Development Proposals for Implementing the 17 SDGs in Higher Education Institutions: Early Stages

Development Proposals for Implementing the 17 SDGs in Higher Education Institutions: Early Stages

Main motivations and barriers to pro-environmental behaviour: a study from the employee’s perspective

Key aspects of sustainability reporting quality and the future of GRI

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