Extent of sustainability disclosure by Australian public universities: Inclusive analysis of key reporting media
| Autor: | Terri Trireksani, Yun‐Ting Zeng, Hadrian Geri Djajadikerta |
|---|---|
| Rok vydání: | 2021 |
| Předmět: |
Sustainable development
Public Administration Sociology and Political Science business.industry 05 social sciences Significant difference Accounting 0506 political science Content analysis 0502 economics and business Sustainability 050602 political science & public administration Key (cryptography) Business 050203 business & management |
| Zdroj: | Australian Journal of Public Administration. 80:830-848 |
| ISSN: | 1467-8500 0313-6647 |
| Popis: | This paper measures and inclusively analyses the extent of Australian public universities’ sustainability disclosures on three key reporting media, that is annual reports, stand‐alone sustainability reports, and websites. The study also compares the extent of the disclosures across university groupings. Content analysis was used to analyse the data by utilising the updated Graphical Assessment of Sustainability in Universities (GASU) indicators together with a weighted scoring scheme. Mann–Whitney and Kruskal–Wallis tests were applied in the comparison tests. The results of this study indicate that the extent of sustainability disclosures made by Australian public universities is overall fairly low, and the evaluation and comparison of the extent of sustainability disclosures among different university groupings overall show no significant difference. Overall, the findings suggest that there is a need to increase both the level of awareness and recognition of benefits resulted from performing sustainable development activities and the way these performances are better communicated to stakeholders. |
| Databáze: | OpenAIRE |
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