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Lookup NU author(s): Dr Habiba Al-ShaerORCiD
This is the authors' accepted manuscript of an article that has been published in its final definitive form by Wiley-Blackwell Publishing Asia, 2020.
For re-use rights please refer to the publisher's terms and conditions.
This paper responds to calls for more research investigating the integration of sustainability into higher education institutions. In particular, it aims to examine the determinants of carbon emission disclosure (CED) in the annual reports of higher education institutions (HEIs) in the UK. Higher education institutions possess distinct characteristics different from profit-oriented companies and therefore are expected to have different determinants of CED. We construct a disclosure index to capture CED categories and types in the annual reports of UK HEIs measured by both volume and quality. Our findings show that carbon reduction targets imposed by Higher Education Funding Council of England (HEFCE), environmental audit, and present carbon emission are significant and positively associated with CED measured by both volume and quality. HEIs’ disclosure on carbon emission is useful to manage the expectation of the HEFCE, society and other stakeholders given the target set to have a reduced carbon emission. Our study could be useful in providing a reference for best practice to attract other universities which are following the ranking from developing countries and trying to improve their standards through a holistic approach.
Author(s): Saha AK, Al-Shaer H, Dixon R, Demirag I
Publication type: Article
Publication status: Published
Journal: Australian Accounting Review
Year: 2020
Volume: 31
Issue: 2
Pages: 79-107
Print publication date: 01/06/2021
Online publication date: 08/10/2020
Acceptance date: 09/09/2020
Date deposited: 29/10/2020
ISSN (print): 1035-6908
ISSN (electronic): 1835-2561
Publisher: Wiley-Blackwell Publishing Asia
URL: https://doi.org/10.1111/auar.12324
DOI: 10.1111/auar.12324
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