Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for Sustainability

Although there has been a considerable increase in the publication of sustainability reports in the corporate world in the last decade, sustainability reporting in higher education institutions is still in its early stages. This study's aim was to explore the relationship between sustainability reporting and organizational change management for sustainability in higher education. A survey was sent to higher education institutions worldwide that have published sustainability reports in the last ten years. The survey was answered by 23 institutions out of a total of 64. The findings showed that sustainability reporting has been predominantly driven by internal motivations, and that the sustainability reporting process leads to incremental changes, such as an increase in awareness of sustainability and improvements in communication with internal stakeholders. Some factors impeding change are the absence of an external stakeholder engagement process, the lack of inclusion of material impacts in reports, and the lack of institutionalization of sustainability reporting in the higher education system. The paper proposes that higher education institutions need to consider sustainability reporting as a dynamic tool to plan sustainability changes, and not just as a communication activity.