可持续性奖项在制度化可持续性中的作用:案例研究证据

The role of sustainability awards in institutionalising sustainability: Case study evidence

British Accounting Review · 2025
被引 4
ABS 3

中文导读

通过分析奥克兰大学获得THE影响力奖后的管理叙事和员工反馈,发现奖项能提升可持续性意识并吸引人才,但也消耗大量资源并引发自满和怀疑。

Abstract

We examine whether sustainability awards and rankings can help to institutionalise sustainable practices within universities, analysing the case of the University of Auckland, the inaugural recipient of the number oneTHE Impact award. First, using deductive computer-aided text processing, we analyse management narratives in annual reports and strategic plans. Whereas annual report disclosures show a growing recognition of sustainability over time, strategic planning documents show dramatic changes in narratives following receipt of theTHE award. Next, we compare these findings to comments made by senior managers and faculty, including the Vice Chancellor, in response to an open-ended questionnaire designed specifically for this research project. Three key themes emerge. Firstly, awards raise awareness of sustainability and are seen as beneficial in attracting and retaining staff and students. Secondly, they require considerable resources in terms of funds, time and senior management attention. Thirdly, there was growing complacency and cynicism about such awards, given the risk of greenwashing and their consumption of valuable resources. We use the lens of institutional theory to interpret the rich findings from our study. Our discussion shows that external awards represent an important and under-researched influence on sustainability institutionalisation, and we suggest multiple avenues for future research.

可持续性高等教育组织制度案例研究