Exploring Sustainability Accounting and Management in Higher Educational Institutions
A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Sustainable Education and Approaches".
Deadline for manuscript submissions: closed (30 July 2021) | Viewed by 34531
Special Issue Editor
Interests: sustainability reporting; gender accounting; performance measurement; intellectual capital; public sector; higher education institutions
Special Issues, Collections and Topics in MDPI journals
Special Issue Information
Dear Colleagues,
Higher Education Institutions (HEIs) play a key role in the development of society; consequently, their commitment is crucial for changing the current practices towards sustainable development (SD) and to support the achievement of the United Nation Sustainable Development Goals (UN SDGs).
Accordingly, since the last decade, several HEIs around the world have engaged in SD management practices and have experimented the integration of sustainability in their strategic plans, assessment tools, and external reports. However, sustainability accounting still appears to be an uncommon practice in this sector and needs contributions from the accounting literature to steer its progress.
Previous literature examining SD management practices found that efforts generally tend to be compartmentalized, thus failing to affect the overall strategic framework of institutions. In addition, initiatives are reported in a fragmented way; hence, HEIs fail to exploit opportunities to improve their positioning compared with competitors. However, to foster the diffusion of SD governance at HEIs and create a transdisciplinary network for the exchange of findings, experience, and methods, the HOCH project was developed in Germany, and the Sustainability Assessment Tool (SAT) was proposed in Brazil.
Several studies have focused on the practice of reporting, concluding that sustainability reporting by HEIs is still in an early stage, both in numbers of institutions involved and in level of reporting. Voluntary sustainability reporting is mainly driven by internal motivations. Factors enabling sustainability reporting include the presence of political structures or units devoted to SD, the accountability culture existing in some geographic areas, the involvement of third-party assurance institutions, the leadership exerted by institutions in the process of sustainability reporting.
In the absence of a dedicated guideline, sustainability reporting in institutions diverges considerably. However, in most of European countries, disclosure on economic aspects and on the profile of institutions prevails, whilst social and environmental information is scant. Conversely, disclosure in Canadian and US HEIs is clearly focused on environmental aspects, probably because of their participation in the STARS project, a North America’s sustainability self-assessment and reporting programme strongly focused on the environment.
A key element to ensure credibility of sustainability assessment tools and reporting practices is represented by indicators. The absence of a systematic collection of sustainability information and data has been indicated as the major barrier to assess and report on sustainability. In addition, the analysis of current sustainability assessment tools reveals that these systems largely neglect measuring the impacts that HEIs have outside their organisational boundaries, hence betraying the goals of the assessment.
This Special Issue aims to explore sustainability accounting and management initiatives implemented by HEIs, highlighting their strengths, weaknesses, and missing points in order to provide suggestions to foster advance of practices as well as to support the dissemination of commitment towards SD and UN SDGs Goals in HEIs. Contributions can be both theoretical and empirical. Expected papers shall address the following areas:
- Incorporating sustainability in HEI’s missions and policies
- Elements enabling and contrasting the introduction and success of sustainability practices
- Sustainability management and accounting practices implemented by HEIs
- Assessing strengths and weaknesses of sustainability practices currently implemented
- Financial cost–benefit analysis of sustainable initiatives implemented by HEIs
- Indicators for assessing and reporting results of sustainability practices
- Indexes to rank sustainability performance of HEIs
- Stakeholder engagement in sustainability practices
- Sustainability reporting: diffusion, key actors, tools, contents, channels
- Factors affecting contents and process of sustainability reporting
- Integration between sustainability planning and reporting
- Support to the credibility of sustainability reporting and assessment of the materiality of the aspects disclosed
- Role of accountants in sustainability practices
- Perception of SD commitment of HEIs by stakeholders
Type of contributions invited: Research Papers, Case studies, Conceptual papers, Literature Review, General review.
References
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Prof. Benedetta Siboni
Guest Editor
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Keywords
- Sustainability
- Sustainability Accounting
- Sustainability Management
- Sustainability Reporting
- UN Sustainable Development Goals
- Higher Education Institutions
- University.