RT journal article
T1 The challenge of sustainability and integrated reporting at universities: A case study
A1 Brusca, Isabel
A1 Labrador, M
A1 Larrán Jorge, Manuel
A2 Economía Financiera y Contabilidad
K1 Sustainability reporting
K1 Integrated reporting
K1 Intellectual capital
K1 Accountability Universities
AB This study contributes to research on integrated and sustainability reporting at higher-education institutions in the context of voluntary reporting by focusing on an innovative Spanish university. It examines the developments for the implementation of sustainability and integrated reporting at this university by critically analysing what, why, who and how the new models of reporting have been implemented. The paper provides a case study using documentary analysis and qualitative data based on semi-structured interviews. The results show that the report is mainly focused on social and sustainability values and can not be considered an integrated report that connects all the capitals creating value. The key driver has been stakeholders' interests, represented by the university's social council, aiming at increasing competitiveness and achieve third mission objectives. The paper contributes by pointing out the challenges and principal issues of the process of implementation. An important issue for successful implementation is introducing it as a managerial and accountability tool, and linking it to the organisation's strategic objectives. This can be used for learning processes at other universities that want to follow this path.
PB Elsevier
SN 1879-1786
YR 2018
FD 2018
LK http://hdl.handle.net/10498/30457
UL http://hdl.handle.net/10498/30457
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 10-nov-2026