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Extent of sustainability disclosure by Australian public universities: Inclusive analysis of key reporting media
Australian Journal of Public Administration ( IF 2.140 ) Pub Date : 2021-03-05 , DOI: 10.1111/1467-8500.12469
Terri Trireksani 1 , Yun‐Ting Zeng 1 , Hadrian Geri Djajadikerta 2
Affiliation  

This paper measures and inclusively analyses the extent of Australian public universities’ sustainability disclosures on three key reporting media, that is annual reports, stand-alone sustainability reports, and websites. The study also compares the extent of the disclosures across university groupings. Content analysis was used to analyse the data by utilising the updated Graphical Assessment of Sustainability in Universities (GASU) indicators together with a weighted scoring scheme. Mann–Whitney and Kruskal–Wallis tests were applied in the comparison tests. The results of this study indicate that the extent of sustainability disclosures made by Australian public universities is overall fairly low, and the evaluation and comparison of the extent of sustainability disclosures among different university groupings overall show no significant difference. Overall, the findings suggest that there is a need to increase both the level of awareness and recognition of benefits resulted from performing sustainable development activities and the way these performances are better communicated to stakeholders.

中文翻译:

澳大利亚公立大学的可持续性披露范围:对主要报道媒体的包容性分析

本文衡量并全面分析了澳大利亚公立大学在三种主要报告媒体(即年度报告、独立的可持续发展报告和网站)上披露可持续发展的程度。该研究还比较了各大学组的披露程度。内容分析用于通过利用更新的大学可持续性图形评估 (GASU) 指标以及加权评分方案来分析数据。Mann-Whitney 和 Kruskal-Wallis 检验用于比较测试。这项研究的结果表明,澳大利亚公立大学的可持续性披露程度总体上相当低,不同大学群体之间可持续发展披露程度的评估和比较总体上没有显着差异。总体而言,调查结果表明,需要提高对开展可持续发展活动所带来的好处的认识和认识水平,以及更好地向利益相关者传达这些绩效的方式。
更新日期:2021-03-05
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