Autore
Di Tullio, Patrizia

Titolo
Rendicontazione di sostenibilità e strutture organizzative nelle Università italiane: un’analisi esplorativa
Periodico
Rivista italiana di ragioneria e di economia aziendale
Anno: 2025 - Volume: 125 - Fascicolo: 1/4 - Pagina iniziale: 141 - Pagina finale: 160

Universities are increasingly called upon to adopt sustainable approaches and to incorporate sustainability principles and themes into their teaching, research, and third mission. As part of this shift, universities have started implementing sustainability-oriented initiatives, generating a growing need for transparent and systematic reporting of these efforts. However, sustainability reporting remains a voluntary and autonomous choice for the governance of each university, and there are currently no normatively mandatory guidelines, leading to diverse practices and challenges in sustainability reporting adoption. Furthermore, in universities, the implementation of social and environmental responsibility initiatives and their reporting are influenced by factors such as governance commitment. In this regard, the creation of organisational structures dedicated to sustainability represents a tangible manifestation of governance's commitment to these issues. This study investigates the sustainability reporting practices of Italian public universities. The research relies on data collection related to key characteristics of the universities, the presence of organisational structures dedicated to sustainability, and the content analysis of their sustainability reports. It specifically distinguishes three levels of analysis. The first level provides an overview of the diffusion and characteristics of sustainability reporting practices. The second examines the type of information reported, and the third level correlates the content of sustainability reports with the presence of organisational structures dedicated to sustainability to assess the relationship between these structures and the depth of sustainability reporting. The results reveal a complex landscape, influenced by the size and geographical distribution of universities, as well as the lack of specific regulations on sustainability reporting, leading to significant differences in adopted reporting practices. In terms of content, sustainability reports of Italian universities provide extensive information on certain topics, particularly environmental performance and sustainability-oriented third mission activities, while other areas receive less coverage. This suggests that although Italian universities are increasingly committed to documenting their initiatives, there is room for improvement to achieve more comprehensive and balanced reporting. Furthermore, the analysis highlights how different configurations of organisational structures dedicated to sustainability influence sustainability reporting. Most universities with established reporting practices have centralised, permanent structures dedicated to sustainability and reporting, with top-level responsible figures. This suggests that, in these cases, sustainability is integrated into institutional strategy and organisational routines, making reporting a consolidated practice. This research offers new insights into sustainability reporting practices in universities and the impact of institutional support on sustainability reporting, emphasising the critical role of organisational structures. It thus advances the understanding of sustainability reporting in higher education, highlighting its implications for governance and accountability within academia.



SICI: 1593-9154(2025)125:1/4<141:RDSESO>2.0.ZU;2-F
Testo completo: DOI: 10.17408/RIREAPDT010203042025

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