Sustainability Accounting, Management and Policy Journal

Sustainability reporting and performance management in universities: Challenges and

benefits
Carol A. Adams
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SAMPJ
4,3 Sustainability reporting and
performance management
in universities
384
Challenges and benefits
Carol A. Adams
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Monash Sustainability Institute, Monash University, Melbourne, Australia

Abstract
Purpose This article aims to provide a perspective on sustainability reporting and performance
management in the university sector making a case for increased accountability, improved
(management of) performance and greater innovation in approach.
Design/methodology/approach The author provides a personal perspective drawing on
experience in sustainability standard setting and as a sustainability researcher, advisor and
practitioner in the university sector and others.
Findings The paper finds that university practice in sustainability reporting and performance
management significantly lags other sectors and falls far short of optimising the potential of the sector
to influence transformational change through knowledge transfer.
Research limitations/implications The paper suggests some areas for further research.
Practical implications This article makes a case for increased sustainability performance
management and reporting in universities arguing that it would lead to increased accountability and
improved performance. It calls for social, environmental and economic sustainability to integrated into
university processes. The paper has implications for university policy makers and regulators.
Originality/value Little attention has been paid to the university sector in the sustainability
reporting and social responsibility literature or indeed in recognised standards for sustainability
reporting and management.
Keywords Universities, Materiality, Sustainability reporting, Sustainability governance,
Sustainability management, United Nations Global Compact
Paper type Case study

Why should universities manage and report their sustainability

Sustainability Accounting,
Management and Policy Journal
Vol. 4 No. 3, 2013
pp. 384-392
q Emerald Group Publishing Limited
2040-8021
DOI 10.1108/SAMPJ-12-2012-0044
performance?
Universities, their graduates and professors are expected to be at the forefront of
developments which impact people, planet and organisations. Moreover, universities
have a significant influence on future leaders and on teachers and parents of future
generations. This influence is not only direct through education, research and
knowledge transfer, but also indirect through the example a university sets by
managing and being accountable for its sustainability performance.
One might therefore expect that, in taking these responsibilities seriously,
universities would be at the forefront of sustainability (reporting) practice.
Yet, despite various national initiatives to green universities[1], a sector search on
The author is grateful to the co-editors of this special issue, Geoff Scott, Clemens Mader and
Dzul Razak and to the anonymous reviewers.
 www.corporateregister.com[2], www.unglobalcompact.org and www.globalreporting. Sustainability
com reveals that only a tiny proportion of the worlds universities publish reporting
sustainability reports using globally accepted guidelines and frameworks. (Each of
these three web sites are recognised repositories for reports which use the UN Global
Compact Principles, the Global Reporting Initiative sustainability reporting guidelines
and the AA1000 Standards[3]. As such, reporters that use one or more of these globally
recognised frameworks tend to include their reports in one or more of these databases). 385
A review of strategic planning documents on university web sites revealed that
few pay more than lip service to material sustainability challenges, issues or risks
and that sustainability-specific plans tended to give undue attention to operational
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sustainability impacts which are trivial relative to the impact of universities on

sustainability through education, research and community engagement. The review
was conducted as background work in developing a sustainability vision, goals
and strategy for a university I was employed at to lead sustainability initiatives and
integrate and embed sustainability initiatives across operations, curriculum and
research. The review encompassed universities from around the world which produced
a sustainability report using a globally recognised framework and other universities
identified as being best practice from ranking and rating systems such as the People
and Planet Green League table[4] in the UK and the North American College
Sustainability Report Card[5].
This omission from strategic planning does not necessarily reflect inaction. For
example, work led by Professor Geoff Scott at the University of Western Sydney revealed
fairly extensive, albeit unlinked and unsystematic activity in incorporating sustainability
into the curriculum of Australian universities (http://sustainability.edu.au).
Given the importance of the reporting process in developing data collection systems
and in performance management (for example through collaborative approaches to
developing key performance indicators, setting targets, determining actions to achieve
targets, engaging stakeholders and reviewing performance), this low level of
sustainability planning and reporting reflects and contributes to continued poor
management of sustainability in universities. Practitioners of sustainability reporting
know only too well that: what gets reported, gets measured; what is not measured, is
not managed; and if you are not managing sustainability performance it is difficult to
improve it, or know whether it has improved.
Whilst many universities are experimenting with the odd green building; a
sustainability course here and there; or, focussing on a particular issue, such as under
representation of students from low socio-economic backgrounds, few are taking the
whole-of-institution approach generally considered best practice (Australian
Government, 2009; La Trobe University, 2011, 2012[6]; Leuphana Universitat
Luneburg, 2012; Scott et al., 2012; Universitat Graz, 2012). This lack of a
whole-of-institution approach is also apparent from the lack of an identified
responsibility for sustainability at the senior level in university organisation charts.

The current state of university sustainability reporting

It is reasonable to expect that organisations without shareholder investors might take a
longer term approach to measuring success and thus pay more attention to managing
issues impacting on longer term performance as is the case with many sustainability
issues (Adams and McNicholas, 2007). Research has also long indicated that
 SAMPJ organisations which require a social licence to operate are more at pains to report on
4,3 their sustainability performance, particularly their credentials (Hackston and Milne,
1996; Adams et al., 1998; Patten, 1992). The sorry state of accountability for
sustainability performance in universities (as evidenced by the small proportion of
universities using globally recognised reporting frameworks see discussion above) is
thus difficult to understand, although there are perhaps a number of factors at play
386 beyond those identified in other sectors by Adams (2002):
.
unimaginative leadership and leadership teams dominated by white, male, aging
academics (there is vast literature on the benefits of gender diversity on a
broader organisational focus and in developing a more collaborative style as is
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required for sustainability initiatives);

.
siloed thinking and funding across both functions and disciplines, encouraged
both by the way universities tend to organise into academic disciplines and by
adherence to rigid or traditional norms about what constitutes an appropriate
university structure and focus;
.
territorialism and leadership styles which are not compatible with the
collaboration required to integrate and embed sustainability (Adams et al.,
2011; Scott et al., 2012);
.
mandatory reporting requirements for universities which often focus on trivial
issues rather than bigger picture or on material impacts and which have in many
countries not yet been adapted to incorporate sustainability issues;
. a lack of focus on the business case (such as: concerns of future students and
those that will employ them; cost savings through the adoption of carbon
management and energy reduction plans; increase in staff satisfaction and the
ability to attract good staff, particularly those in non-academic roles);
.
limited push from sector associations, trade unions and student groups; and
.
little conception of what a best practice university in sustainability might look
like.

In many cases the charge for sustainability (performance measurement) is led by

students, the facilities management team or academics rather than as a strategic
direction led by senior management. Whilst these are essential and important
influences in their own right, support of the university president/vice-chancellor,
proactive senior leadership and a whole-of-institution approach is essential for such
grass roots initiatives to have influence and reach. All too often vice-chancellors are
occupied by the issue of the day and the stakeholders who are potential drivers for a
focus on sustainability are quietly talking amongst themselves amid trying to cope
with challenging and ever more complex workloads.
The most comprehensive collection of university sustainability reports are:
.
the Global Reporting Initiative www.globalreporting.org accessed 21 December
2012 and containing 20 university sustainability reports published in 2012; and
.
www.corporateregister.com accessed 21 December 2012 and containing
44 university sustainability reports published in 2012.
 At the time of writing a total of 14 universities from around the world are identified on Sustainability
www.corporateregister.com as having ever produced a GRI report; four as having reporting
produced a UN Global Compact Communication on Progress; and one as having used
the AA1000AS assurance standard. Whilst the database is likely to be incomplete and
does not, for example, include the excellent German language sustainability reports
produced by the University of Graz (Universitat Graz, 2012), this is a woefully
miniscule proportion of the worlds universities. Further, only a small proportion of the 387
sustainability reports were externally assured including La Trobe Universitys 2010
report Responsible Futures which won best first time sustainability report in the
corporateregister.com global awards in 2011 and the 2011 report Creating Futures
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which was ranked fifth best overall report in the global corporateregister.com awards.
It is clear from the short-, medium- and long-term targets set in these reports and the
actions agreed and publicly disclosed to achieve them, that the process of preparing
them has been a catalyst for change. This indicates that the significant transformative
role of the sector is not yet being realised and the senior leadership necessary to
achieve this whole-of-institution approach is not yet in place. And if ever there was a
sector that has both a significant transformative role and a level of sustainability
performance that needs to be transformed, it is the university sector. Sustaining the
change process requires continuing senior university leadership and a
whole-of-institution approach.
Examples of real innovation and transformation in the practice of embedding
sustainability in education and research in these reports are few and far between. One
of the best, with a focus on multi-disciplinarity and application is the Leuphana
Universitat in Luneberg as reflected in its 2011 German language sustainability report
(Leuphana Universitat Luneburg, 2012).

Determining materiality and using guidelines

Uniquely the university sectors green initiatives (it is lagging other sectors in
moving away from a focus on environment to recognising broader sustainability issues
and their interconnections) have ignored global, cross-sectoral, multi-sector
developments in accountability for sustainability performance. In turn those global,
cross-sectoral, multi-stakeholder initiatives have not addressed the material impacts
and specific issues of the university sector. As a result there has been limited
experienced input, built on best practice, into the determination of material
sustainability impacts for the sector, or on how to measure them. A sector specific
case in point is the UI Green Metric World Ranking[7] some of the measures in which
are difficult to interpret, subjective and cannot be validated and because of this will not
lead to performance improvements. For example, one measure used is: number of
courses related to environment and sustainability. Determining whether courses
relate to environment and sustainability is subjective (it depends on your
understanding of sustainability), but more concerning, the measure does not
incorporate any sense of the extent to which sustainability subject matter is covered in
a course or of learning outcomes.
Whilst the distinctive context, peculiarities and impacts of the university sector have
not been recognised in some global, cross-sectoral developments, the United Nations
Global Compact has specifically addressed them with the publication in 2012 of A
Practical Guide to the United Nations Global Compact for Higher Education Institutions
 SAMPJ (www.unprme.org/resource-docs/APracticalGuidetotheUnitedNationsGlobalCompa
4,3 ctforHigherEducationInstitutions.pdf) and plans to make the Communication on
Progress in implementing the principles binding on all university signatories to the
UN Global Compact, just as they are for companies. (The UN Principles of Management
Education also address the issue of embedding sustainability into education albeit
focussed only on business schools).
388 However, none of these general international frameworks provide guidance on how
to measure the embeddedness of sustainability in education, research and their
community engagement activities or the quality of their outcomes. They are thus silent
on the sectors material sustainability impacts. This drawback applies to using the key
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performance indicators in the Global Reporting Initiative (GRI) G3.1 guidelines, in that
it is possible for a university to achieve an A application level certificate without
reporting on sustainability in education and research[8]. This was addressed at La
Trobe University (La Trobe University, 2011, 2012) by following the AA1000APS
Standard (AccountAbility, 2008) though the challenges of measuring the extent of
embeddedness of sustainability in education and research and the impact of those
intended to benefit remain. The GRI guidelines are, however, an excellent framework
for evaluating sustainability in university operations and their global prominence and
wide acceptance smooths the way in making a case, in the face of opposition, for
inclusion of particular measures in a sustainability report.

A framework for managing sustainability in universities

Whilst there can be no one size fits all approach to managing sustainability in
universities, knowledge of best practice sustainability management in other sectors
and knowledge of the university sector leads to the identification of important features
of a framework for managing sustainability (Table I).
As Table I illustrates, a sustainability report is the outcome of a collaborative
processes which is critical to sustainability transformation. The fact that the report
itself is publicly available ensures that the targets, actions set and areas of identified
poor performance get attention. Reporting poor performance does not pose a risk,
provided steps taken to improve it are identified. In fact, this process builds trust.
Sustainability ranking and rating systems do not have these benefits and have been
criticised by university presidents for using inappropriate weightings and measures
and for encouraging undesirable behaviours. By preparing its own report a university
and its stakeholders can decide what is important to them.

Further research
Reporting challenges for universities which further research could address include
measures of the formal and informal learning by students for sustainability
(leadership) relevant to their future careers. In addition to knowledge, this would need
to include consideration of the development of skills required by sustainability leaders
in the workforce (Adams et al., 2011; Scott et al., 2012). In relation to knowledge
development and transfer, assessment of performance would need to consider the
extent to which multi-disciplinary research was facilitated and encouraged (Adams,
2010; Gray, 2010) and applied research, capable of making a difference and
transforming current practices and thinking measured and rewarded. These are
significant challenges in a context where many universities are organised in discipline

Elements of managing sustainability
in universities
Essential elements
Visible support of the president/vice-chancellor
and the governing body
Pro-active senior leadership to facilitate/drivea
change, make connectionsb, develop know-how,
inspire and empower others and keep
sustainability on the agenda through a
collaborative approach
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Sustainability
Features of the reporting process reporting
Identification of key stakeholders to involve in the
various stages of this processc
Development of a shared vision, goals and
principles which incorporate sustainability 389
Use of one or more globally recognised reporting
frameworksd
Identification of material social and
environmental sustainability and community

The senior person responsible for sustainability impacts

is empowered to lead and is anointed as the leader A collaborative approach to determining key
by the president/VC performance indicators for material impacts
Collaborative approach across senior leaders A collaborative approach to determining
Mechanisms and fora for staff and students to get quantified targets and actions to achieve them
involved, develop campaigns and contribute ideas (both of which are included in operational plans
A clear and consistent communication strategy and individual performance goals)
which encompasses social media and where Regular monitoring of performance against
greenwash has no place actions and targets
Reference to sustainability in job descriptions,
selection criteria and performance goals
Inclusion of sustainability in overall university
strategy and plans and a clear expectation that it
will be included in functional and faculty plans
Mechanisms to facilitate multi-disciplinary
research and course development
Celebration of successes
Desirable additional elements
An advisory board of external expertse who will
inspire confidence in the credibility of the
approach
New/revised policies to incorporate sustainability
(for example in purchasing and travel policies)
A carbon management and energy reduction plan
A stakeholder engagement strategy and
sustainability communications planf
Alignment with the existing national quality
frameworks specific to the university sector
Common features of universities to minimise
Territorialism and siloed thinking
Bullying and white anting
The tendency for senior management teams to be
dominated by aging white men sometimes with
poor leadership skills
A lack of innovation and a low appetite for risk
and change
Notes: aAs appropriate for the issue/circumstances; bfor example, across operations and curriculum
allowing the campus to be used as a living laboratory, and between social and environmental issues; Table I.
c
AccountAbility (2005, 2006); dsuch as the UN Global Compact, the Global Reporting Initiative A framework for
guidelines, AccountAbilitys AA1000 Standards; ethis might include alumni and adjunct professors; managing sustainability
f
following the AA1000 Stakeholder Engagement Standard (AccountAbility, 2011) in universities
 SAMPJ based silos and national assessment of research pays little attention to its usefulness
4,3 and impact (and I am not referring here to number of citations in journals which
themselves have little practical impact).
Critical to the development of a report which addresses sustainability issues is a
sound governance and management structure for sustainability. Universities have not
been innovative in this regard sticking to tried and tested senior management
390 structures which will not work for transformative and sustained change on an issue
which requires collaboration and cross functional working. Research which further
explores solutions to this conundrum, particularly in the context of university
leadership styles and cultures, would be valuable.
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The transformational change required to address contemporary social,

environmental and economic sustainability issues requires doing things differently
and doing different things particularly in universities.
Give the role of universities for the public good, there is a case for mandatory
reporting by universities on key sustainability issues (Adams and Frost, 2007) and
research could examine the current extent of this across the globe, aspects that might
be included in mandatory reporting requirements and the feasibility of introducing
them in different national contexts.

Notes
1. See, for example, the Association for the Advancement of Sustainability in Higher Education
www.aashe.org; the Environmental Association for Universities and Colleges www.eauc.
org.uk and their Green Gown Awards; People and Planets Green League Table http://peop
leandplanet.org/green-league-2012/tables; the College Sustainability Report Card www.
greenreportcard.com
2. All web sites referenced in this paper were accessed most recently on 22 February 2013
unless otherwise stated.
3. The author is on the Global Reporting Initiatives Stakeholder Council, the AA1000
Standards Board and was a member of the working group that developed the UN Global
Compacts (2012) A Practical Guide to the United Nations Global Compact for Higher
Education Institutions.
4. http://peopleandplanet.org/greenleague
5. www.greenreportcard.org
6. The author is former Pro Vice-Chancellor (Sustainability) at La Trobe University.
7. www.greenmetric.ui.ac.id
8. At the time of writing this is an issue under consideration in the currently ongoing
development of the GRIs G4 guidelines.

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About the author

Carol A. Adams is Director and consultant with Integrated Horizons and Professor at the
Monash Sustainability Institute, Monash University. She is also Visiting Professor of accounting
at the Adam Smith Business School, University of Glasgow and Research Fellow, Centre for
 SAMPJ Sustainability Management, Leuphana Universitat. She is a member of the Global Reporting
Initiatives Stakeholder Council and the AA1000 Standards Board. She was on the working
4,3 group that developed the United Nations Global Compact A Practical Guide to the United Nations
Global Compact for Higher Education Institutions. She was previously Pro Vice-Chancellor
(Sustainability) at La Trobe University where she was responsible for leading the integration
and embedding of sustainability across operations, curriculum and research. She oversaw the
development of the award winning sustainability governance, management and reporting
392 processes and led the development of the 2010 and 2011 sustainability reports, Responsible
Futures and Creating Futures. She is Founding Editor of the Sustainability Accounting,
Management and Policy Journal. Carol A. Adams can be contacted at: carol.adams@monash.edu
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