英国高等教育机构的碳信息披露、绩效和绿色声誉

IF 2.4 Q2 BUSINESS, FINANCE Journal of Accounting and Organizational Change Pub Date : 2021-06-16 DOI:10.1108/JAOC-09-2020-0138
Anupam Saha, T. Dunne, R. Dixon
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引用次数: 6

摘要

本研究旨在调查英国高等教育机构(HEIs)的碳排放披露(CED)和绩效,以及对其环境声誉的相关影响。本文认为,高等教育具有鲜明的特点,这使得将其与以利润为导向的公司进行比较存在问题和误导性。设计/方法/方法由人类与地球组织发布的绿色得分为这项分析提供了人口。所有在2012年取得成绩的大学都被纳入初始样本。使用稳健的最小二乘回归模型检验了绿色声誉,CED和碳绩效之间的关系。然后将2019年发布的绿色评分与此进行比较,以确认研究结果是否仍然成立。经济及经济发展局、碳排放及碳审计与高等学校的绿色声誉状况有高度显著的决定关系,显著性水平为1%。研究局限/启示环境影响评估和碳绩效指标的影响需要与声誉有明确的关系,以激励高等教育机构采取行动和披露。独创性/价值这项研究的独特之处在于,它调查了英国高等教育机构的环境绩效和碳绩效对其环境声誉的影响。该研究表明HEI的CED和碳性能是否以及如何有助于其环境声誉。高等教育学院与追求利润的机构有着鲜明的特点,因此需要进行量身定制的研究。
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Carbon disclosure, performance and the green reputation of higher educational institutions in the UK
Purpose This study aims to investigate the carbon emission disclosures (CED) and performance of UK higher educational institutions (HEIs) and the associated impact on their environmental reputation. The paper argues that HEIs possess distinct characteristics that make comparisons with profit-oriented companies problematic and misleading. Design/methodology/approach The green score published by the People and Planet organisation provided the population for this analysis. All universities with a 2012 score were entered into the initial sample. The association between green reputation, CED and carbon performance was examined using a robust least squared regression model. The green score published in 2019 was then compared with this to confirm whether the findings still held. Findings CED, carbon emissions and carbon audit were found to have highly significant determinant relationships with HEIs’ green reputation status at a 1% significance level. Research limitations/implications The impact of CED and carbon performance indicators needs to have a clear relationship with reputation to motivate HEIs to act and disclose. Originality/value The study is distinct in investigating the impact of CED and carbon performance by UK HEIs on their environmental reputation. The study shows whether, and how, the HEI CED and carbon performances contribute towards their environmental reputation. HEIs have distinct characteristics from profit-seeking organisations and thus tailored research is required.
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来源期刊
CiteScore
4.80
自引率
15.80%
发文量
30
期刊介绍: The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.
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