What is it about?

The purpose of this paper is to study the adoption and the diffusion of sustainable development (SD) reports by French universities based on two dimensions proposed by Ansari et al. (2010): extensiveness and fidelity. Design / Methodology / Approach – Three complementary directions were borrowed: an extensive literature review, interviews with officials of sustainable development in French universities, and the study of the four editions of the Responsible Campus Guide. These empirical data allow a dynamic multi-level analysis based on three theoretical frameworks. Findings – Four different profiles of universities appear, corresponding to the successive periods they first adopt the SD toolkit. It suggests that the many isomorphic pressures exerted on universities influence the intensity (extensiveness and fidelity) of the adoption of SD reports.

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Why is it important?

This paper contributes by focusing on a dedicated tool that is still relatively new in French universities. The second interest lies in the comparative approach that introduced the distinction between first and later adopters of SD reports. Further it contributes toward extending the existing theorisation for SD reporting. Practical implications - This work may have relevance for other HEIs seeking to embark on a similar sustainability reporting track.

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This page is a summary of: Adoption of sustainable development reporting by universities, Accounting Auditing & Accountability Journal, June 2016, Emerald,
DOI: 10.1108/aaaj-06-2014-1720.
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