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Sustainability reporting on the websites of public and private universities in Ghana

Bibliographic Data

ID21720566
AuthorsKwame Oduro Amoako (0000-0002-1501-251X, Sunyani Technical University, corresponding author)
Year2023
Volume24
Issue6
Pages1220-1246
Publication date2023-06-26
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueInternational Journal of Sustainability in Higher Education (JOURNAL)
Journal identifiersISSN: 1467-6370 • E-ISSN: 1758-6739
PublisherEmerald (PUBLISHER)
DOI10.1108/ijshe-12-2021-0509
OpenAlexW4317860549
LanguageEN
Citations received2
References cited90

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

Business · Corporate social responsibility · Economic growth · Economics · Higher education · Originality · Political science · Private sector · Public relations · Public sector · Qualitative research · Social science · Sociology · Stakeholder · Sustainability · Sustainability reporting · Corporate Social Responsibility Reporting · Sustainability in Higher Education · Sustainable Building Design and Assessment · Accounting

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Unique citing works2
Citations per year2
Citation span2025 - 2026 (2)
Citation velocitycurrent
Highly citedNo
Citation typesNeutral: 2

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