RT journal article
T1 An analysis of university sustainability reports from the GRI database: An examination of influential variables
A1 Larrán Jorge, Manuel
A1 Andrades Peña, Francisco Javier
A1 Herrera Madueño, Jesús
A2 Economía Financiera y Contabilidad
K1 GRI
K1 sustainability reporting
K1 disclosure
K1 universities
K1 content analysis
AB In the business context, many papers have examined whether certain variables can affect the sustainability disclosure practices. However, research on universities has mainly been addressed to explore the extent of sustainability information reported with a little focus to determining the factors that may affect it. This paper analyses the influence exerted by some variables concerning the extent of information reported in the university sustainability reports included in this study. To accomplish this task, data were collected using a content analysis of the university sustainability reports extracted from the GRI sustainability disclosure database. The findings reveal that sustainability disclosure practices by universities are explained by different factors, among which institutionalization, geographical region, external assurance and leadership are. Such results are supported jointly by the underpinnings of the institutional and legitimacy theories in response to coercive and mimetic pressures and by the need to improve reputation in society.
PB Taylor & Francis
SN 1360-0559
YR 2019
FD 2019
LK http://hdl.handle.net/10498/30301
UL http://hdl.handle.net/10498/30301
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 11-nov-2026