Carbon disclosure, performance and the green reputation of higher educational institutions in the UK

Saha, Anup Kumar; Dunne, Theresa; Dixon, Rob

Abstract

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

Citation

Saha, A. K., Dunne, T., & Dixon, R. (2021). Carbon disclosure, performance and the green reputation of higher educational institutions in the UK. Journal of Accounting and Organizational Change, 17(5), 604 - 632. https://doi.org/10.1108/jaoc-09-2020-0138

• Journal Article Type: Article
• Acceptance Date: Mar 19, 2021
• Online Publication Date: Jun 16, 2021
• Publication Date: Oct 27, 2021
• Journal: Journal of Accounting & Organizational Change
• Print ISSN: 1832-5912
• Publisher: Emerald
• Peer Reviewed: Peer Reviewed
• Volume: 17
• Issue: 5
• Pages: 604 - 632
• DOI: https://doi.org/10.1108/jaoc-09-2020-0138
• Publisher URL: https://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2020-0138/full/html