Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions
Autor(a) principal: | |
---|---|
Data de Publicação: | 2024 |
Outros Autores: | , , , |
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. |
id |
RCAP_8861a282efd209b6d60c81fde1fc80d1 |
---|---|
oai_identifier_str |
oai:ciencipca.ipca.pt:11110/2796 |
network_acronym_str |
RCAP |
network_name_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository_id_str |
7160 |
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 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/11110/2796 http://hdl.handle.net/11110/2796 |
url |
http://hdl.handle.net/11110/2796 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
SOCIAL RESPONSIBILITY JOURNAL |
publisher.none.fl_str_mv |
SOCIAL RESPONSIBILITY JOURNAL |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
|
_version_ |
1799137057750122496 |