Publicaties
Sustainability Reporting for Inland Port Managing Bodies: A Stakeholder-Based View on Materiality Vrije Universiteit Brussel
Sustainability reporting has been marked by a rise in importance in recent years as it has proved to be an important management tool in the understanding of where an organization is situated along the sustainability pathway. However, industries have shown different behaviors towards embracing this practice. In this paper, we turn our attention to the port industry, using the metropolitan inland Port of Brussels (Belgium) as a case study. ...
A Management Control Perspective of Sustainability Reporting in Higher Education: In Search of a Holistic View KU Leuven
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 ...
A Management Control Perspective of Sustainability Reporting in Higher Education: in Search of a Holistic View KU Leuven
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 ...
Sustainability reporting in higher education Universiteit Antwerpen KU Leuven
Over the last decade, sustainability reporting (SR) has gained importance in both profit and non-profit environments. In spite of the slowly emerging trend of SR in higher education, it is still unclear for certain actors within this field what SR entails. This paper offers a comprehensive review of the existing literature on SR in higher education, aimed at providing guidance on the topic, uncovering gaps and inconsistencies in the literature, ...
The Readability of Sustainability Reporting and its Interaction with Company Performance Universiteit Gent
The relationship between corporate performance and the language used in corporate reporting is long-contested. The U+2018obfuscation hypothesisU+2019, for instance, which posits that that poorer-performing companies will attempt to conceal bad news through less-readable annual reports, has seen contested evidence amongst scholars. At the same time, however, the strict legal scrutiny that financial annual reporting faces has also been reported to ...