Sustainability Reporting at a Crossroads in Italian Universities: Is Web-Based Media Adoption Deinstitutionalising Sustainability Reporting?

Patrizia Di Tullio and Matteo La Torre
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Patrizia Di Tullio: Department of Economic Studies, University “G. d’Annunzio” of Chieti-Pescara, 65122 Pescara, Italy
Matteo La Torre: Department of Economic Studies, University “G. d’Annunzio” of Chieti-Pescara, 65122 Pescara, Italy

Administrative Sciences, 2022, vol. 12, issue 1, 1-17

Abstract: Higher education institutions and universities have recently started to publish their sustainability and corporate responsibility reports. Yet, due to digitalisation and the benefits of digital reporting, websites offer organisations novel opportunities to communicate more updated, timely and interactive information than a periodic sustainability report. However, we know little about sustainability reporting practice within universities and their use of online communication. This study examines the relationship between sustainability reporting practices and web-based communication practices in Italian universities. We employed a qualitative enquire and content analysis of the sustainability web pages of Italian public universities by analysing their content and updates and their relationship with their adoption of sustainability reporting. Our results suggest there are risks to web-based media being used to replace sustainability reporting, resulting in a deinstitutionalising effect for sustainability reporting. This study contributes to the literature on sustainability reporting and disclosure in universities by exploring web-based university communication on sustainability issues and stimulating the debate on replacing sustainability reports with more timely and interactive forms of communication.

Keywords: sustainability; sustainability reporting; sustainability web pages; public sector; universities; Italian public universities; deinstitutionalisation (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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