Transformations in
Business & Economics
- © Vilnius University, 2002-2019
- © Brno University of Technology, 2002-2019
- © University of Latvia, 2002-2019
Article
REPORTING OF SUSTAINABILITY INITIATIVES BY NZ AND HK UNIVERSITIES: A COMPARATIVE ANALYSIS
Yi An, Liubing Cheng, Zebin Jin, Xiaosong Zheng
ABSTRACT. This paper makes a comparative analysis regarding the reporting practice of sustainability initiatives between New Zealand (NZ) and Hong Kong (HK) public universities. We employed an assessment framework, derived from An et al. (2019), as a tool to analyze the official website of sample universities.
The results reveal that universities in both regions report a large amount of information relating to their sustainability initiatives on the website. However, New Zealand universities performed slightly better than the Hong Kong universities for some specific disclosures. It is expected that this study would have some implications for academic researchers, university management and relevant policy makers
.
KEYWORDS: Sustainability initiatives; Reporting; Hong Kong; New Zealand; Universities.
JEL classification: H83, I23, M41.