New trends in sustainability reporting: Exploring the online sustainability reporting practices by Irish universities

IF 15.6 1区管理学 Q1 BUSINESS

Journal of Innovation & Knowledge Pub Date : 2024-07-01 DOI:10.1016/j.jik.2024.100529

Yanqi Sun , Dan Zhao , Yuanyuan Cao , Cheng Xu

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引用次数: 0

Abstract

This study is to understand the current status of online sustainability reporting (SR) practices by Irish universities. The paper reveals that online SR is in its infancy at the sample universities and there is significant room for improvement. Irish universities have initiated using web-based SR to inform their stakeholder groups, but they tend to report symbolic contents rather than substantive ones. The findings indicate that online SR practice by Irish universities is for the purpose of gaining legitimacy rather than satisfying the information needs of stakeholders. The assessment of online SR practices serves as a first step to help the universities use new technologies, in particular the internet, to improve the dialogue with stakeholders. This paper reminds universities that they should seek more than merely to meet the minimum acceptable level of online SR disclosure in society. The study will be of interest to university administrators, policymakers, regulators, and other stakeholder groups of universities.

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可持续性报告的新趋势：探索爱尔兰大学的在线可持续发展报告实践

本研究旨在了解爱尔兰大学在线可持续性报告（SR）实践的现状。论文显示，在线可持续发展报告在样本大学中处于起步阶段，有很大的改进空间。爱尔兰的大学已经开始使用网络可持续发展报告来向其利益相关者群体提供信息，但它们倾向于报告象征性的内容，而不是实质性的内容。研究结果表明，爱尔兰大学的在线信息披露实践是为了获得合法性，而不是为了满足利益相关者的信息需求。对在线社会责任实践的评估是帮助大学利用新技术（尤其是互联网）改善与利益相关者对话的第一步。本文提醒各大学，它们所追求的不应仅仅是满足社会对在线信息披露的最低可接受水平。大学管理者、政策制定者、监管者以及大学的其他利益相关者群体都会对本研究感兴趣。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Innovation & Knowledge Multiple-

CiteScore

16.10

自引率

12.70%

发文量

118

审稿时长

37 days

期刊介绍： The Journal of Innovation and Knowledge (JIK) explores how innovation drives knowledge creation and vice versa, emphasizing that not all innovation leads to knowledge, but enduring innovation across diverse fields fosters theory and knowledge. JIK invites papers on innovations enhancing or generating knowledge, covering innovation processes, structures, outcomes, and behaviors at various levels. Articles in JIK examine knowledge-related changes promoting innovation for societal best practices. JIK serves as a platform for high-quality studies undergoing double-blind peer review, ensuring global dissemination to scholars, practitioners, and policymakers who recognize innovation and knowledge as economic drivers. It publishes theoretical articles, empirical studies, case studies, reviews, and other content, addressing current trends and emerging topics in innovation and knowledge. The journal welcomes suggestions for special issues and encourages articles to showcase contextual differences and lessons for a broad audience. In essence, JIK is an interdisciplinary journal dedicated to advancing theoretical and practical innovations and knowledge across multiple fields, including Economics, Business and Management, Engineering, Science, and Education.