Determinants, mechanisms and consequences of UN SDGs reporting by universities: conceptual framework and avenues for future research
Copyright policy )Determinants, mechanisms and consequences of UN SDGs reporting by universities: conceptual framework and avenues for future research
PurposeThe purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.Design/methodology/approachThe paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.FindingsThe paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.Originality/valueThis paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.
- University of Auckland New Zealand
- University of Roehampton United Kingdom
- The Open University United Kingdom
- University of Pretoria South Africa
- University of Auckland New Zealand
Auditing and Accountability, 3501 Accounting, SDG-03: Good health and well-being, Public Administration, COMPETENCES, Social Sciences, HIGHER-EDUCATION, SDG-12: Responsible consumption and production, Economic and management sciences articles SDG-17, Stakeholders, SDG-04: Quality education, Business & Economics, UN sustainable development goals; Universities; Reporting; Sustainability; Stakeholders; Greenwashing, Business, SDG-01: No poverty, CHALLENGES, SDG-11: Sustainable cities and communities, Sustainable development goals (SDGs), PERFORMANCE INDICATORS, United Nations (UN), Management, Sustainability, UN sustainable development goals, SDG-07: Affordable and clean energy, SDG-17: Partnerships for the goals, SDG-13: Climate action, 3507 Strategy, Management and Organisational Behaviour, EFFICIENCY, Universities, SOCIALIZATION, MANAGEMENT CONTROL-SYSTEMS, 333, Greenwashing, Settore SECS-P/07 - Economia Aziendale, SDG-02: Zero hunger, 1501 Accounting, Tourism and Services, 35 Commerce, Reporting, LEGITIMACY, SUSTAINABLE DEVELOPMENT, ACCOUNTABILITY, Finance
Auditing and Accountability, 3501 Accounting, SDG-03: Good health and well-being, Public Administration, COMPETENCES, Social Sciences, HIGHER-EDUCATION, SDG-12: Responsible consumption and production, Economic and management sciences articles SDG-17, Stakeholders, SDG-04: Quality education, Business & Economics, UN sustainable development goals; Universities; Reporting; Sustainability; Stakeholders; Greenwashing, Business, SDG-01: No poverty, CHALLENGES, SDG-11: Sustainable cities and communities, Sustainable development goals (SDGs), PERFORMANCE INDICATORS, United Nations (UN), Management, Sustainability, UN sustainable development goals, SDG-07: Affordable and clean energy, SDG-17: Partnerships for the goals, SDG-13: Climate action, 3507 Strategy, Management and Organisational Behaviour, EFFICIENCY, Universities, SOCIALIZATION, MANAGEMENT CONTROL-SYSTEMS, 333, Greenwashing, Settore SECS-P/07 - Economia Aziendale, SDG-02: Zero hunger, 1501 Accounting, Tourism and Services, 35 Commerce, Reporting, LEGITIMACY, SUSTAINABLE DEVELOPMENT, ACCOUNTABILITY, Finance
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