Social and environmental reports at universities: a Habermasian view on their evolution

Sara Moggi

Accounting Forum, 2019, vol. 43, issue 3, 283-326

Abstract: This paper analyses how social and environmental disclosure has evolved over the years in Italian universities and aims to understand whether attention to sustainable development has changed. To determine this evolution, this study employed a framework of analysis that included 56 indicators based on the Global Reporting Initiative guidelines, embedding aspects of teaching and research as distinctive for universities. Inspired by Habermas’s writings, the study indicates that, despite the tendency to provide improved discourse on sustainable development, the lack of appropriate guidelines for universities does not facilitate discourse evolution on this issue in the higher education lifeworld.

Date: 2019
References: Add references at CitEc
Citations: View citations in EconPapers (11)

Downloads: (external link)
http://hdl.handle.net/10.1080/01559982.2019.1579293 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:43:y:2019:i:3:p:283-326

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/racc20

DOI: 10.1080/01559982.2019.1579293

Access Statistics for this article

Accounting Forum is currently edited by Carol Tilt

More articles in Accounting Forum from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().