Cargando…

Reporting the Social Value Generated by European Universities for Stakeholders: Applicability of the Global Reporting Initiative Model

Universities are increasingly being asked to contribute to addressing the significant local and global challenges, such as those identified in the 2030 Agenda. Set in this framework, universities need to account for the social value they generate through their activities, particularly from the persp...

Descripción completa

Detalles Bibliográficos
Autores principales: Gutiérrez-Goiria, Jorge, Amiano-Bonatxea, Iratxe, Sianes, Antonio, Vázquez-De Francisco, María José
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2021
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9231437/
https://www.ncbi.nlm.nih.gov/pubmed/35755180
http://dx.doi.org/10.3389/fpsyg.2021.787385
_version_ 1784735337174532096
author Gutiérrez-Goiria, Jorge
Amiano-Bonatxea, Iratxe
Sianes, Antonio
Vázquez-De Francisco, María José
author_facet Gutiérrez-Goiria, Jorge
Amiano-Bonatxea, Iratxe
Sianes, Antonio
Vázquez-De Francisco, María José
author_sort Gutiérrez-Goiria, Jorge
collection PubMed
description Universities are increasingly being asked to contribute to addressing the significant local and global challenges, such as those identified in the 2030 Agenda. Set in this framework, universities need to account for the social value they generate through their activities, particularly from the perspective of their contribution to different stakeholders. This approach requires, first of all, that the main stakeholders are identified. Relationship and dialogue mechanisms then need to be established which can help guide universities to choose activities which can better meet the needs of their stakeholders. The current paper analyses the potential of integrated reports, and triple bottom line reports, as an instrument for reporting on aspects that go beyond the financial sphere, including economic, social and environmental aspects. Specifically, the paper focuses on studying the viability of the Global Reporting Initiative (GRI) for reporting the value that European universities generate for their stakeholders. The results show, firstly, that the universities in the sample do not sufficiently address these questions in their reports. Internal stakeholders are prominent in their reports, with the interaction between them and the universities being generally unidirectional. References to value generated are limited, and usually refer to the economic value. However, some examples of good practices are identified that could be used to improve standards of reporting, especially in universities committed to integrated reporting initiatives, in order to better reflect the social value.
format Online
Article
Text
id pubmed-9231437
institution National Center for Biotechnology Information
language English
publishDate 2021
publisher Frontiers Media S.A.
record_format MEDLINE/PubMed
spelling pubmed-92314372022-06-25 Reporting the Social Value Generated by European Universities for Stakeholders: Applicability of the Global Reporting Initiative Model Gutiérrez-Goiria, Jorge Amiano-Bonatxea, Iratxe Sianes, Antonio Vázquez-De Francisco, María José Front Psychol Psychology Universities are increasingly being asked to contribute to addressing the significant local and global challenges, such as those identified in the 2030 Agenda. Set in this framework, universities need to account for the social value they generate through their activities, particularly from the perspective of their contribution to different stakeholders. This approach requires, first of all, that the main stakeholders are identified. Relationship and dialogue mechanisms then need to be established which can help guide universities to choose activities which can better meet the needs of their stakeholders. The current paper analyses the potential of integrated reports, and triple bottom line reports, as an instrument for reporting on aspects that go beyond the financial sphere, including economic, social and environmental aspects. Specifically, the paper focuses on studying the viability of the Global Reporting Initiative (GRI) for reporting the value that European universities generate for their stakeholders. The results show, firstly, that the universities in the sample do not sufficiently address these questions in their reports. Internal stakeholders are prominent in their reports, with the interaction between them and the universities being generally unidirectional. References to value generated are limited, and usually refer to the economic value. However, some examples of good practices are identified that could be used to improve standards of reporting, especially in universities committed to integrated reporting initiatives, in order to better reflect the social value. Frontiers Media S.A. 2021-12-13 /pmc/articles/PMC9231437/ /pubmed/35755180 http://dx.doi.org/10.3389/fpsyg.2021.787385 Text en Copyright © 2021 Gutiérrez-Goiria, Amiano-Bonatxea, Sianes and Vázquez-De Francisco. https://creativecommons.org/licenses/by/4.0/This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) and the copyright owner(s) are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.
spellingShingle Psychology
Gutiérrez-Goiria, Jorge
Amiano-Bonatxea, Iratxe
Sianes, Antonio
Vázquez-De Francisco, María José
Reporting the Social Value Generated by European Universities for Stakeholders: Applicability of the Global Reporting Initiative Model
title Reporting the Social Value Generated by European Universities for Stakeholders: Applicability of the Global Reporting Initiative Model
title_full Reporting the Social Value Generated by European Universities for Stakeholders: Applicability of the Global Reporting Initiative Model
title_fullStr Reporting the Social Value Generated by European Universities for Stakeholders: Applicability of the Global Reporting Initiative Model
title_full_unstemmed Reporting the Social Value Generated by European Universities for Stakeholders: Applicability of the Global Reporting Initiative Model
title_short Reporting the Social Value Generated by European Universities for Stakeholders: Applicability of the Global Reporting Initiative Model
title_sort reporting the social value generated by european universities for stakeholders: applicability of the global reporting initiative model
topic Psychology
url https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9231437/
https://www.ncbi.nlm.nih.gov/pubmed/35755180
http://dx.doi.org/10.3389/fpsyg.2021.787385
work_keys_str_mv AT gutierrezgoiriajorge reportingthesocialvaluegeneratedbyeuropeanuniversitiesforstakeholdersapplicabilityoftheglobalreportinginitiativemodel
AT amianobonatxeairatxe reportingthesocialvaluegeneratedbyeuropeanuniversitiesforstakeholdersapplicabilityoftheglobalreportinginitiativemodel
AT sianesantonio reportingthesocialvaluegeneratedbyeuropeanuniversitiesforstakeholdersapplicabilityoftheglobalreportinginitiativemodel
AT vazquezdefranciscomariajose reportingthesocialvaluegeneratedbyeuropeanuniversitiesforstakeholdersapplicabilityoftheglobalreportinginitiativemodel