A Management Control Perspective of Sustainability Reporting in Higher Education: in Search of a Holistic View

Higher education institutions have been actively attempting to integrate sustainability in their curricula, research, operations, and outreach activities over the last decades. Despite the efforts undertaken, it is currently still challenging for their stakeholders to assess an institution’s sustainability-related activities and the extent of their implementation within the different activities of higher education. Since sustainability reporting in higher education is currently still in its early stages, and because a systemic approach to sustainability integration in higher education is often lacking, this paper researches possible contributions of management control to sustainability reporting and the sustainability integration process in higher education. The paper adheres to a management control approach by applying Simons’ (1995) Levers of Control framework to the field of sustainability in higher education, in search for a framework for integrating sustainability on a strategic level into higher education. The research stresses the need for a holistic approach, including the four types of controls, and for further in-depth study into how sustainability reporting is used in higher education in relation to strategy, in order to assess its potential for organisational learning.

ISBN:9783950351811

Jaar van publicatie:2014