Sustainability Reporting in Higher Education Institutions: Evidence from an Italian Case

Although sustainability is gaining importance within the higher education sector, sustainability reporting is not a common practice and is in its infancy. Furthermore, there are neither sector-specific GRI guidelines nor any other sustainability reporting standards for universities. Accordingly, while a good deal of research has explored sustainability reporting within companies, there is little on its diffusion and its content in universities. Therefore, the chapter aims to take the research one step further by analysing the case of the University of Florence. This institution is one of the four Italian public universities (along with the Universities of Pisa, Turin and the Ca’ Foscari of Venice) in the GRI database. A focus on universities’ adoption of GRI guidelines is justified because, while they are designed primarily for companies, they seem to be the most appropriate means of implementing a comprehensive and holistic integration of sustainability issues in university reporting. The study combines documentary analysis and qualitative data based on semi-structured interviews with key contributors to the university’s sustainability reports.