ERIC Number: EJ1382925
Record Type: Journal
Publication Date: 2023
Pages: 27
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-1467-6370
EISSN: EISSN-1758-6739
Sustainability Reporting on the Websites of Public and Private Universities in Ghana
Amoako, Kwame Oduro
International Journal of Sustainability in Higher Education, v24 n6 p1220-1246 2023
Purpose: The purpose of this paper is to compare the sustainability dimensions reported on the websites of public and private universities in Ghana, an emerging economy. Design/methodology/approach: The universities in Ghana were categorized under public and private universities. The top five under each category were chosen (by Edu Rank's ratings), and data was gathered from the websites of the sampled universities. Data analysis was conducted using Global Reporting Initiative (GRI-G4) framework and sustainability tools for campus assessment. Findings were then analyzed through stakeholder theory's lens and organizational characteristics such as ownership, students' acceptance ratios, performance, size and age. Findings: This study's results show that the key aspects of sustainability disclosed on the websites of the sampled private and public universities in Ghana are more of economic and campus sustainability assessment indicators than the social and environmental dimensions. Contrary to the popular notion that private sector organizations do more sustainability reporting than those in the public sector, in the case of Ghana, the sampled public universities reported more than the privately owned universities. This study attributes the extent and variations of sustainability reporting among the public and private Ghanaian universities to the universities' characteristics such as students' acceptance ratios, performance, size, ownership and age. Practical implications: The findings from this study indicate that in improving the value of sustainability reporting, stakeholders of the educational sector in emerging economies should encourage universities to adopt the GRI-G4 framework and campus sustainability assessment indicators in disclosing their sustainability initiatives. Originality/value: To the best of the author's knowledge, this paper is the first study to compare the extent and variations in sustainability reporting between public and private universities in an emerging economy.
Descriptors: Sustainability, Web Sites, Developing Nations, State Universities, Private Colleges, Reputation, Institutional Characteristics, Guidelines, Reports, Institutional Evaluation, Comparative Analysis, Foreign Countries
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Ghana
Grant or Contract Numbers: N/A