Abstract
Sustainability reporting began to emerge in the 1990s, with the aim of providing stakeholders with information on the company's performance through social, governance and environmental aspects (Eccles and Spiesshofer, 2017). The relevance of non-financial information has grown significantly, as more and more investors argue that financial information is not enough to understand the performance and value of the organization. At a time when companies want greater transparency, it is necessary that social justice and environmental protection are increasingly a reality. Information users, on the other hand, are more aware of the need to promote sustainable long-term profitability. Focusing on universities, these are essential pillars of society. Its main mission includes two main aspects, which are teaching and research; however, these entities were also called upon to contribute to society through the provision of services, their third mission. Do all public universities in Portugal produce sustainability reports? Or will it just be a few? The aim of this study is to carry out a survey of the accounts of these institutions, to assess whether they include sustainability reports, through which they convey to stakeholders their practices in this area.
Publisher
South Florida Publishing LLC
Subject
Materials Science (miscellaneous)
Reference17 articles.
1. Alves, N.J.F., Silva, L.B., Kassai, J. R., e Ferreira, H.M.G. (2016). Como a informação financeira evidencia a criação de valor no Relato Integrado. Anais do V SINGEP-Simpósio Internacional de Gestão de Projetos, Inovação e Sustentabilidade, São Paulo, Brasil, 2016.
2. Aras, G., Kutlu Furtuna, O. and Hacioglu Kazak, E. (2022), "Toward an integrated reporting framework in higher education institutions: evidence from a public university", International Journal of Sustainability in Higher Education, Vol. 23 No. 2, pp. 426-442. https://doi.org/10.1108/IJSHE-12-2020-0504
3. Bebbington, J., & Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An Enabling Role for Accounting Research. Accounting, Auditing & Accountability Journal, 31(1), 2–24.
4. Bracci, E., Humphrey, C., Moll, J., & Steccolini, I. (2015). Public Sector Accounting, Accountability and Austerity: More Than Balancing the Books? Accounting, Auditing & Accountability Journal, 28(6), 878–908.
5. Brown, R., Ellwood, S., & Conrath-Hargreaves, A. (2018). The Conceptual Underpinnings of Recent Advances in International Public Sector Accounting Standards: Developing a Standard for Social Benefits, 22nd Annual Conference Financial Reporting and Business Communication, Bristol.