Social sustainability reporting in European business schools

IF 5.2 4区 管理学 Q1 BUSINESS, FINANCE
M. Vila, Soledad Moya
{"title":"Social sustainability reporting in European business schools","authors":"M. Vila, Soledad Moya","doi":"10.1108/sampj-02-2022-0100","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThis study aims to explore the social sustainability reporting (SR) of top European business schools to illustrate and discuss their practices and the associated challenges.\n\n\nDesign/methodology/approach\nFor the top 20 European business schools, content and thematic analyses were used to investigate reports concerning social sustainability and data from semi-structured interviews. Reports from the past three years (typology, framework, channels of communication and frequency) were analysed, including content on social issues in the past period and the challenges faced by managers regarding social SR.\n\n\nFindings\nSocial SR in the top 20 European business schools is heterogeneous and the main challenges are the lack of specific frameworks and resources, the amount of data that must be collected and the complexity of measuring social impact. Diversity and equality, society issues, ethical integrity and human rights with respect to students, partners and organizations are the most relevant social contents.\n\n\nPractical implications\nBusiness schools need to debate ways of promoting social sustainability and to adapt procedures and technology to communicate their social sustainability strategies and impacts. It offers an improved understanding to regulatory institutions that can allow them to establish standards and a foundation for future research that can refine or generalize the findings of this study.\n\n\nSocial implications\nMeasuring and reporting social sustainability issues are relevant challenges for business schools that are working on social sustainability aspects.\n\n\nOriginality/value\nThe originality of this study lies in the discussion on current social SR practices at business schools, and their responsibilities regarding the development of a more sustainable society in a changing regulatory context.\n","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":5.2000,"publicationDate":"2023-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Sustainability Accounting, Management and Policy Journal","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/sampj-02-2022-0100","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

Purpose This study aims to explore the social sustainability reporting (SR) of top European business schools to illustrate and discuss their practices and the associated challenges. Design/methodology/approach For the top 20 European business schools, content and thematic analyses were used to investigate reports concerning social sustainability and data from semi-structured interviews. Reports from the past three years (typology, framework, channels of communication and frequency) were analysed, including content on social issues in the past period and the challenges faced by managers regarding social SR. Findings Social SR in the top 20 European business schools is heterogeneous and the main challenges are the lack of specific frameworks and resources, the amount of data that must be collected and the complexity of measuring social impact. Diversity and equality, society issues, ethical integrity and human rights with respect to students, partners and organizations are the most relevant social contents. Practical implications Business schools need to debate ways of promoting social sustainability and to adapt procedures and technology to communicate their social sustainability strategies and impacts. It offers an improved understanding to regulatory institutions that can allow them to establish standards and a foundation for future research that can refine or generalize the findings of this study. Social implications Measuring and reporting social sustainability issues are relevant challenges for business schools that are working on social sustainability aspects. Originality/value The originality of this study lies in the discussion on current social SR practices at business schools, and their responsibilities regarding the development of a more sustainable society in a changing regulatory context.
欧洲商学院的社会可持续发展报告
本研究旨在探讨欧洲顶级商学院的社会可持续发展报告(SR),以说明和讨论他们的实践和相关的挑战。对于欧洲排名前20的商学院,内容和主题分析用于调查有关社会可持续性的报告,以及来自半结构化访谈的数据。我们分析了过去三年的报告(类型学、框架、沟通渠道和频率),包括过去一段时间社会问题的内容,以及管理人员在社会责任方面面临的挑战。发现前20名欧洲商学院的社会责任是异质的,主要挑战是缺乏具体的框架和资源,必须收集的数据量和衡量社会影响的复杂性。与学生、合作伙伴和组织有关的多样性和平等、社会问题、道德诚信和人权是最相关的社会内容。实际意义商学院需要讨论促进社会可持续性的方法,并调整程序和技术,以传达其社会可持续性战略和影响。它为监管机构提供了更好的理解,使他们能够建立标准,并为未来的研究奠定基础,从而改进或推广本研究的结果。社会影响衡量和报告社会可持续性问题是致力于社会可持续性方面的商学院面临的相关挑战。独创性/价值本研究的独创性在于对商学院当前社会责任实践的讨论,以及在不断变化的监管背景下,商学院在发展更可持续社会方面的责任。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
CiteScore
9.50
自引率
6.70%
发文量
38
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信