Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Carbon disclosure, performance and the green reputation of higher educational institutions in the UK

Carbon disclosure, performance and the green reputation of higher educational institutions in the UK This study aims to investigate the carbon emission disclosures (CED) and performance of UK higher educational institutions (HEIs) and the associated impact on their environmental reputation. The paper argues that HEIs possess distinct characteristics that make comparisons with profit-oriented companies problematic and misleading.Design/methodology/approachThe green score published by the People and Planet organisation provided the population for this analysis. All universities with a 2012 score were entered into the initial sample. The association between green reputation, CED and carbon performance was examined using a robust least squared regression model. The green score published in 2019 was then compared with this to confirm whether the findings still held.FindingsCED, carbon emissions and carbon audit were found to have highly significant determinant relationships with HEIs’ green reputation status at a 1% significance level.Research limitations/implicationsThe impact of CED and carbon performance indicators needs to have a clear relationship with reputation to motivate HEIs to act and disclose.Originality/valueThe study is distinct in investigating the impact of CED and carbon performance by UK HEIs on their environmental reputation. The study shows whether, and how, the HEI CED and carbon performances contribute towards their environmental reputation. HEIs have distinct characteristics from profit-seeking organisations and thus tailored research is required. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing

Carbon disclosure, performance and the green reputation of higher educational institutions in the UK

Download PDF
29 pages

Loading next page...
 
/lp/emerald-publishing/carbon-disclosure-performance-and-the-green-reputation-of-higher-JnnZacIsZG
Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1832-5912
DOI
10.1108/jaoc-09-2020-0138
Publisher site
See Article on Publisher Site

Abstract

This study aims to investigate the carbon emission disclosures (CED) and performance of UK higher educational institutions (HEIs) and the associated impact on their environmental reputation. The paper argues that HEIs possess distinct characteristics that make comparisons with profit-oriented companies problematic and misleading.Design/methodology/approachThe green score published by the People and Planet organisation provided the population for this analysis. All universities with a 2012 score were entered into the initial sample. The association between green reputation, CED and carbon performance was examined using a robust least squared regression model. The green score published in 2019 was then compared with this to confirm whether the findings still held.FindingsCED, carbon emissions and carbon audit were found to have highly significant determinant relationships with HEIs’ green reputation status at a 1% significance level.Research limitations/implicationsThe impact of CED and carbon performance indicators needs to have a clear relationship with reputation to motivate HEIs to act and disclose.Originality/valueThe study is distinct in investigating the impact of CED and carbon performance by UK HEIs on their environmental reputation. The study shows whether, and how, the HEI CED and carbon performances contribute towards their environmental reputation. HEIs have distinct characteristics from profit-seeking organisations and thus tailored research is required.

Journal

Journal of Accounting & Organizational Change – Emerald Publishing

Published: Oct 27, 2021

Keywords: Higher education institutions; Signalling theory; Carbon emissions disclosure; Environmental reputation; Green ranking

References

  • Sustainability reporting and performance management in universities: challenges and benefits”, sustainability accounting
    Adams, C.A.
  • Corporate social reporting practices in Western europe: legitimating corporate behaviour?
    Adams, C.A.; Hill, W.; Roberts, C.B.
  • The market for ‘lemons’: quality uncertainty and the market mechanism
    Akerlof, G.A.
  • Audit committees and financial reporting quality: Evidence from UK environmental accounting disclosures
    Al-Shaer, H.; Salama, A.; Toms, S.
  • Diffusion of sustainability reporting in universities: current situation and future perspectives
    Alonso-Almeida, M.D.M.; Marimon, F.; Casani, F.; Rodriguez-Pomeda, J.
  • The association between firm-specific characteristics and disclosure: the case of Saudi Arabia
    Alsaeed, K.
  • Carbon disclosure and financial performance: UK environmental policy
    Alsaifi, K.; Elnahass, M.; Salama, A.
  • Sustainability reporting at a New Zealand public university: a longitudinal analysis
    An, Y.; Davey, H.; Harun, H.
  • Exploring the strategic integration of sustainability initiatives: opportunities for accounting research
    Ballou, B.; Casey, R.J.; Grenier, J.H.; Heitger, D.L.
  • A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes
    Beattie, V.; McInnes, B.; Fearnley, S.
  • Corporate social reporting and reputation risk management
    Bebbington, J.; Larrinaga-González, C.; Moneva-Abadía, J.M.
  • The role of green areas in university campuses: contribution to SDG 4 and SDG 15
    Brandli, L.L.; Salvia, A.L.; Rocha, V.T.; da; Mazutti, J.; Reginatto, G.; Leal Filho, W.
  • Strategic responses to changing climate change policies: the role played by carbon accounting
    Bui, B.; Fowler, C.J.
  • Sustainability reporting in higher education: interconnecting the reporting process and organisational change management for sustainability
    Ceulemans, K.; Lozano, R.; Alonso-Almeida, M.; del, M.
  • Do actions speak louder than words? An empirical investigation of corporate environmental reputation”, accounting
    Cho, C.H.; Guidry, R.P.; Hageman, A.M.; Patten, D.M.
  • Signaling theory: a review and assessment
    Connelly, B.L.; Certo, S.T.; Ireland, R.D.; Reutzel, C.R.
  • The critical role of higher education in creating a sustainable future
    Cortese, A.D.
  • Corporate reporting, stakeholders and the internet: Mapping the new corporate landscape
    Crowther, D.
  • Overcoming barriers to campus greening
    Dahle, M.; Neumayer, E.
  • The impact of legitimacy threat on the choice of external carbon assurance: Evidence from the US
    Datt, R.R.; Luo, L.; Tang, Q.
  • Carbon sequestered in the trees on a university campus: a case study”, sustainability accounting
    De Villiers, C.; Chen, S.; Jin, C.; Zhu, Y.
  • About the role of universities and their contribution to sustainable development
    Filho, W.L.
  • The state of sustainability reporting at canadian universities
    Fonseca, A.; Macdonald, A.; Dandy, E.; Valenti, P.
  • The influence of internal organisational factors on corporate-community partnership agendas: an Australian case study
    Glennie, M.; Lodhia, S.
  • Integrating sustainability into business schools – analysis of 100 UN PRME sharing information on progress (SIP) reports United Kingdom
    Godemann, J.; Powell, A.
  • Does sustainability reporting improve corporate behaviour? Wrong question? Right time?
    Gray, R.
  • Content analysis of social, environmental reporting: what is new?
    Guthrie, J.; Abeysekera, I.
  • Some determinants of social and environmental disclosures in New Zealand companies
    Hackston, D.; Milne, M.J.
  • The impact of culture and governance on corporate social reporting
    Haniffa, R.M.; Cooke, T.E.
  • Integrated reporting in UK higher education institutions”, sustainability accounting
    Hassan, A.; Adhikariparajuli, M.; Fletcher, M.; Elamer, A.
  • Quantity versus quality: the impact of environmental disclosures on the reputations of UK plcs
    Hasseldine, J.; Salama, A.; Toms, J.S.
  • Capital investment framework: consultation on the assessment process
  • Environmental performance and corporate disclosure
    Ingram, R.W.; Frazier, K.B.
  • An analysis of university sustainability reports from the GRI database: an examination of influential variables
    Larrán, J.M.; Andrades, F.J.P.; Herrera, M.J.
  • Measuring the linkage between strategies on sustainability and institutional forces: an empirical study of spanish universities
    Larrán, M.; Herrera, J.; Andrades, F.J.
  • Incorporation and institutionalization of SD into universities: breaking through barriers to change
    Lozano, R.
  • The state of sustainability reporting in universities
    Lozano, R.
  • Elucidating the relationship between sustainability reporting and organisational change management for sustainability
    Lozano, R.; Nummert, B.; Ceulemans, K.
  • Corporate social responsibility: a theory of the firm perspective
    McWilliams, A.; Siegel, D.
  • Creating legitimacy for sustainability assurance practices: evidence from sustainability restatements
    Michelon, G.; Patten, D.M.; Romi, A.M.
  • Environmental marketing: a source of reputational competitive and financial advantage
    Miles, M.P.; Covin, J.G.
  • Governance structures, voluntary disclosures and public accountability: the case of UK higher education institutions
    Ntim, C.G.; Soobaroyen, T.; Broad, M.J.
  • People and planet university league
  • Strategy and society: the link between competitive advantage and corporate social responsibility
    Porter, M.E.; Kramer, M.R.
  • Factors influencing the disclosure of greenhouse gas emissions in companies world-wide
    Prado-Lorenzo, J.-M.; Rodriguez-Dominguez, L.; Gallego-Álvarez, I.; Garcia-Sánchez, I.-M.; Rodríguez-Domínguez, L.; Gallego-Álvarez, I.; Garcia-Sánchez, I.-M.
  • An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system: Australian evidence
    Rankin, M.; Windsor, C.; Wahyuni, D.
  • Determinants of corporate social responsibility disclosure ratings by Spanish listed firms
    Reverte, C.
  • University sustainability reporting: a review of the literature and development of a model, handbook of sustainability in management education: in search of a multidisciplinary, innovative and integrated approach
    Richardson, A.J.; Kachler, M.D.
  • Corporate reputation and sustained superior financial performance
    Roberts, P.W.; Dowling, G.R.
  • The determination of financial structure: the incentive signalling approach
    Ross, S. A.
  • Relationship between corporate social responsibility performance and disclosures: Commercial banks of Bangladesh
    Saha, A.K.
  • Corporate governance and voluntary disclosure practices of financial and Non-Financial sector companies in Bangladesh
    Saha, A.K.; Akter, S.
  • Determinants of carbon emission disclosures and UN sustainable development goals: the case of UK higher education institutions
    Saha, A.K.; Demirag, I.
  • Quality versus volume of carbon disclosures and carbon reduction targets: evidence from UK higher education institutions
    Saha, A.K.; Saha, B.; Choudhury, T.; Jie, F.
  • Disclosure effects, carbon emissions and corporate value
    Saka, C.; Oshika, T.
  • Voluntary disclosure of sustainability reports by Canadian universities
    Sassen, R.; Azizi, L.
  • Assessing sustainability reports of US universities
    Sassen, R.; Azizi, L.
  • Is environmental management accounting a discipline? A bibliometric literature review
    Schaltegger, S.; Gibassier, D.; Zvezdov, D.
  • Bias in the tone of forward-looking narratives
    Schleicher, T.; Walker, M.
  • Why firms voluntarily disclose bad news
    Skinner, D.J.
  • The chairman’s statement – a content analysis of discretionary narrative disclosures
    Smith, M.; Taffler, R.J.
  • Job market signaling
    Spence, M.
  • Institutional influence, transition management and the demand for carbon auditing: the chinese experience
    Tang, Q.
  • Motivations for issuing standalone CSR reports: a survey of canadian firms
    Thorne, L.; S.; Mahoney, L.; Manetti, G.
  • Firm resources, quality signals and the determinants of corporate environmental reputation: Some UK evidence
    Toms, J.S.
  • Data in search of a theory: a critical examatination of the relationships among social performance disclosure, and economic performance of US firms
    Ullman, A.A.
  • A comprehensive comparison of corporate environmental reporting and responsiveness
    van Staden, C.J.; Hooks, J.
  • Corporate community involvement disclosures in annual report: a measure of corporate community development or a signal of CSR observance?
    Yekini, C.O.; Jallow, K.