Social sustainability reporting in European business schools

Mar Vila and Soledad Moya

Sustainability Accounting, Management and Policy Journal, 2023, vol. 14, issue 1, 242-264

Abstract: Purpose - This study aims to explore the social sustainability reporting (SR) of top European business schools to illustrate and discuss their practices and the associated challenges. Design/methodology/approach - For the top 20 European business schools, content and thematic analyses were used to investigate reports concerning social sustainability and data from semi-structured interviews. Reports from the past three years (typology, framework, channels of communication and frequency) were analysed, including content on social issues in the past period and the challenges faced by managers regarding social SR. Findings - Social SR in the top 20 European business schools is heterogeneous and the main challenges are the lack of specific frameworks and resources, the amount of data that must be collected and the complexity of measuring social impact. Diversity and equality, society issues, ethical integrity and human rights with respect to students, partners and organizations are the most relevant social contents. Practical implications - Business schools need to debate ways of promoting social sustainability and to adapt procedures and technology to communicate their social sustainability strategies and impacts. It offers an improved understanding to regulatory institutions that can allow them to establish standards and a foundation for future research that can refine or generalize the findings of this study. Social implications - Measuring and reporting social sustainability issues are relevant challenges for business schools that are working on social sustainability aspects. Originality/value - The originality of this study lies in the discussion on current social SR practices at business schools, and their responsibilities regarding the development of a more sustainable society in a changing regulatory context.

Keywords: Sustainability reporting; Content analysis; Engagement research; Business schools; Social sustainability (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-02-2022-0100

DOI: 10.1108/SAMPJ-02-2022-0100

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