Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions

Detalhes bibliográficos
Autor(a) principal: Monteiro, Sónia
Data de Publicação: 2024
Outros Autores: Ribeiro, Verónica, Vilhena, Estela, Lemos, Kátia, Molho, Cristiana
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/11110/2796
Resumo: Purpose – Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in the scope of sustainable development goals (SDGs). As far as the authors are aware, previous research related to reporting in HEIs has not considered the linkage with the SDGs. Thus, this paper aims to analyse the disclosure on the websites of the Portuguese HEIs regarding the SDGs and their determinant factors. Design/methodology/approach – This study is based on content analysis of the information disclosed on the websites of all Portuguese HEIs. Through bivariate and multivariate statistics analysis, the authors also aim to identify the explanatory factors for the SDGs reporting (such as geographical location – coast/inland, HEIs’ size, educational system– Universities and polytechnics, institutional status – public and private). Findings – The results indicate that 63.6% of Portuguese HEIs disclose information on SDGs in their websites. Findings of bivariate analysis revealed that public and larger HEIs are those that disclose more information about SDG on their websites. However, the logit regression result found that size is the only determinant factor of SDGs reporting. Originality/value – To the best of the authors’ knowledge, this paper is the first Portuguese approach to SDGs reporting in the Portuguese higher education sector. The results will be of interest to policymakers and regulators who decide to implement and standardize SDGs reporting at higher education, as well as of HEIs’managers who wish to follow these new trends in their reporting cycle.
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spelling Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education InstitutionsSustainable development goalsOnline reporting,Higher education,2030 AgendaWeb pages,Determinants factorsPurpose – Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in the scope of sustainable development goals (SDGs). As far as the authors are aware, previous research related to reporting in HEIs has not considered the linkage with the SDGs. Thus, this paper aims to analyse the disclosure on the websites of the Portuguese HEIs regarding the SDGs and their determinant factors. Design/methodology/approach – This study is based on content analysis of the information disclosed on the websites of all Portuguese HEIs. Through bivariate and multivariate statistics analysis, the authors also aim to identify the explanatory factors for the SDGs reporting (such as geographical location – coast/inland, HEIs’ size, educational system– Universities and polytechnics, institutional status – public and private). Findings – The results indicate that 63.6% of Portuguese HEIs disclose information on SDGs in their websites. Findings of bivariate analysis revealed that public and larger HEIs are those that disclose more information about SDG on their websites. However, the logit regression result found that size is the only determinant factor of SDGs reporting. Originality/value – To the best of the authors’ knowledge, this paper is the first Portuguese approach to SDGs reporting in the Portuguese higher education sector. The results will be of interest to policymakers and regulators who decide to implement and standardize SDGs reporting at higher education, as well as of HEIs’managers who wish to follow these new trends in their reporting cycle.SOCIAL RESPONSIBILITY JOURNAL2024-01-18T15:42:08Z2024-01-182024-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/2796http://hdl.handle.net/11110/2796engMonteiro, SóniaRibeiro, VerónicaVilhena, EstelaLemos, KátiaMolho, Cristianainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-25T07:41:22Zoai:ciencipca.ipca.pt:11110/2796Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:57:01.512027Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions
title Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions
spellingShingle Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions
Monteiro, Sónia
Sustainable development goals
Online reporting,
Higher education,
2030 Agenda
Web pages,
Determinants factors
title_short Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions
title_full Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions
title_fullStr Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions
title_full_unstemmed Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions
title_sort Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions
author Monteiro, Sónia
author_facet Monteiro, Sónia
Ribeiro, Verónica
Vilhena, Estela
Lemos, Kátia
Molho, Cristiana
author_role author
author2 Ribeiro, Verónica
Vilhena, Estela
Lemos, Kátia
Molho, Cristiana
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Monteiro, Sónia
Ribeiro, Verónica
Vilhena, Estela
Lemos, Kátia
Molho, Cristiana
dc.subject.por.fl_str_mv Sustainable development goals
Online reporting,
Higher education,
2030 Agenda
Web pages,
Determinants factors
topic Sustainable development goals
Online reporting,
Higher education,
2030 Agenda
Web pages,
Determinants factors
description Purpose – Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in the scope of sustainable development goals (SDGs). As far as the authors are aware, previous research related to reporting in HEIs has not considered the linkage with the SDGs. Thus, this paper aims to analyse the disclosure on the websites of the Portuguese HEIs regarding the SDGs and their determinant factors. Design/methodology/approach – This study is based on content analysis of the information disclosed on the websites of all Portuguese HEIs. Through bivariate and multivariate statistics analysis, the authors also aim to identify the explanatory factors for the SDGs reporting (such as geographical location – coast/inland, HEIs’ size, educational system– Universities and polytechnics, institutional status – public and private). Findings – The results indicate that 63.6% of Portuguese HEIs disclose information on SDGs in their websites. Findings of bivariate analysis revealed that public and larger HEIs are those that disclose more information about SDG on their websites. However, the logit regression result found that size is the only determinant factor of SDGs reporting. Originality/value – To the best of the authors’ knowledge, this paper is the first Portuguese approach to SDGs reporting in the Portuguese higher education sector. The results will be of interest to policymakers and regulators who decide to implement and standardize SDGs reporting at higher education, as well as of HEIs’managers who wish to follow these new trends in their reporting cycle.
publishDate 2024
dc.date.none.fl_str_mv 2024-01-18T15:42:08Z
2024-01-18
2024-01-01T00:00:00Z
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dc.publisher.none.fl_str_mv SOCIAL RESPONSIBILITY JOURNAL
publisher.none.fl_str_mv SOCIAL RESPONSIBILITY JOURNAL
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