Do as I say, not as I do: drivers of sustainability reporting Spanish universities
Martín Vallespín, Emilio (Universidad de Zaragoza) ; Moneva Abadía, José Mariano (Universidad de Zaragoza)
Resumen: This paper attempts to find explanatory factors for the sustainability disclosure of public universities in Spain. It analyses the influence of some factors that previously been used in the private service sector but adapted to the particularities of higher education. It applies the index methodology to measure the information content of annual or sustainability reports. The total disclosure is divided into economic, environmental and social areas. In analyzing the features of the sustainable universities, the Spearman correlation coefficient is applied using the index scores. The variables included are: quality of teaching, performance in research, quality of the website, revenue per student, number of full-time equivalent students, and age of the university. The results show significant differences in the quantity of information disclosed by Spanish universities. Research performance is identified as the best explanatory factor for the disclosure of universities. These results are consistent with the principles of legitimacy theory and, at the same time, suggest that outstanding research institutions are more sensitive to social demand for proper accountability.
Idioma: Inglés
DOI: 10.15406/sij.2018.02.00078
Año: 2018
Publicado en: Sociology International Journal 2, 5 (2018), 411-419
ISSN: 2576-4470
Tipo y forma: Article (Published version)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes.
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Idioma: Inglés
DOI: 10.15406/sij.2018.02.00078
Año: 2018
Publicado en: Sociology International Journal 2, 5 (2018), 411-419
ISSN: 2576-4470
Tipo y forma: Article (Published version)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. Exportado de SIDERAL (2019-01-10-11:51:56)
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Record created 2018-11-28, last modified 2019-01-10