Skip to main content

Research Repository

Advanced Search

Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions

Saha, Anup Kumar; Al‐Shaer, Habiba; Dixon, Rob; Demirag, Istemi

Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions Thumbnail


Authors

Anup Kumar Saha

Habiba Al‐Shaer

Istemi Demirag



Abstract

In recent years, organisational sustainability has become a topical issue in many institutional fields and a number of calls have been made to improve the disclosure of carbon information as part of sustainability efforts. This paper responds to these calls, chiefly examining the determinants of (CED) in the annual reports of UK higher education institutions (HEIs). It also aims to predict the relationship between the extent of CED and UN Sustainable Development Goals (SDGs) reporting by UK universities. We construct a disclosure index to capture the extent and type of CED in the annual reports of UK HEIs, finding that carbon reduction targets imposed by the Government, environmental audit, and the amount of actual carbon emissions are significant and positively associated with CED. However, we find no relationship between CED and the disclosure of SDGs. We argue that HEIs'. CED can be useful in developing relevant regulatory policies given the targets are carefully set. Our research has important implications for policymakers regarding carbon reduction targets and related non?mandatory guidance, as these can be utilised as an effective mechanism in increasing carbon emission disclosure voluntary CED that are integrated into SDG disclosures.

Citation

Saha, A. K., Al‐Shaer, H., Dixon, R., & Demirag, I. (2021). Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions. Australian Accounting Review, 31(2), 79-107. https://doi.org/10.1111/auar.12324

Journal Article Type Article
Acceptance Date Sep 9, 2020
Online Publication Date Oct 8, 2020
Publication Date Jun 14, 2021
Deposit Date Nov 16, 2020
Publicly Available Date Mar 29, 2024
Journal Australian Accounting Review
Print ISSN 1035-6908
Publisher Wiley
Peer Reviewed Peer Reviewed
Volume 31
Issue 2
Pages 79-107
DOI https://doi.org/10.1111/auar.12324
Public URL https://durham-repository.worktribe.com/output/1285803

Files

Accepted Journal Article (1.5 Mb)
PDF

Copyright Statement
This is the peer reviewed version of the following article: Saha, Anup Kumar, Al‐Shaer, Habiba, Dixon, Rob & Demirag, Istemi (2021). Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions. Australian Accounting Review 31(2): 79-107., which has been published in final form at https://doi.org/10.1111/auar.12324. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.




You might also like



Downloadable Citations