揭示大学披露可持续发展信息的先决条件:COVID-19 大流行期间的实证分析

IF 3.3 Q1 BUSINESS, FINANCE
Giuseppe Nicolò, Nicola Raimo, Filippo Vitolla, Natalia Aversano
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引用次数: 0

摘要

目的 本研究旨在调查国际大学在 COVID-19 大流行期间提供的在线可持续发展信息披露水平。最终目标是确定影响这些大学通过其网站披露可持续发展信息数量的因素。本研究采用人工内容分析法,测量 100 所国际大学通过网络传播可持续发展信息和 COVID-19 问题的程度。研究结果研究结果证实,全世界的大学都在利用网站的潜力来传递对利益相关者和社会有益的可持续发展信息。此外,董事会性别多样性会对在线可持续发展信息披露水平产生积极影响,而董事会规模则会产生消极影响。此外,大学规模、互联网知名度和排名位置对国际大学提供的在线可持续发展信息量没有显著影响。 原创性/价值 据作者所知,这是第一项深入研究 COVID-19 期间大学在线可持续发展报告的可能决定因素的研究。本研究扩展了之前主要在单一国家进行的研究,提供了不同地理区域大学可持续发展信息披露水平的数据。实证研究结果还支持决策者在过去十年中为提高妇女在领导和管理职位中的作用而采取的全球行动。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Unveiling universities’ sustainability disclosure antecedents: an empirical analysis during the COVID-19 pandemic

Purpose

This study aims to investigate the level of online sustainability disclosure provided by international universities during the COVID-19 pandemic. The ultimate goal is to identify the factors influencing the amount of sustainability information these universities disclose through their websites.

Design/methodology/approach

This study conducts a manual content analysis to measure the extent to which a sample of 100 international universities disseminate information on sustainability and COVID-19 issues via the web. A multiple regression analysis is performed to test the research hypotheses.

Findings

The findings confirm that universities worldwide leverage the potential of websites to convey sustainability information beneficial for stakeholders and society. Moreover, while board gender diversity positively affects the level of online sustainability disclosure, board size exerts a negative effect. Furthermore, university size, internet visibility and ranking position have no significant impact on the amount of online sustainability information provided by international universities.

Originality/value

To the best of the authors’ knowledge, this is the first study that provides insight into the possible determinants of universities’ online sustainability reporting during COVID-19. This study extends prior research mainly conducted in single countries by providing data on the sustainability disclosure level of universities in different geographical regions. Empirical findings also support policymakers’ global action in the past decade to increase the role of women in leadership and governing positions.

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来源期刊
CiteScore
5.80
自引率
16.00%
发文量
65
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