高等教育におけるサステナビリティ報告：スペイン文脈におけるステークホルダー視点からのマテリアル・トピックの検証

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:高等教育という非企業セクターにおけるマテリアリティ検証の混合研究手法とステークホルダー認識ギャップの実証例を提供する。

🏢実務担当者:大学・公共機関の開示担当者が、限られた資源下で優先すべきトピックの選定と、報告が実際に何をもたらすかの期待値調整に活用できる。

🏛政策担当者:高等教育セクターの開示要件を設計する際の「必須トピック」ベンチマークとして参照可能。

Purpose This study aims to construct and empirically validate a sustainability reporting framework for Spanish higher education institutions (HEIs). The study also explores the university stakeholders’ perceptions of motivations and obstacles to disclosing voluntary sustainability information. Stakeholders are defined as members of University Social Councils (the collegiate bodies bridging the institution and society) encompassing university government, academic and administrative staff, students and external partners. Design/methodology/approach The research adopts a sequential mixed-method design focused on the Spanish public university system. First, a sector-specific framework was developed through a structured, three-phase process: an initial pool of sustainability topics was compiled from established HEI assessment tools and academic literature, these topics were then mapped against the Global Reporting Initiative Standards 2021 through independent double-coding by the research team, and the resulting list was refined using explicit inclusion criteria. Subsequently, a survey was administered to members of Social Councils across the public universities to validate the materiality of these topics. By targeting these collegiate bodies, the study captures a high-level institutional stakeholder perspective from agents strategically involved in university governance. Findings The results validate the framework’s construct and content through expert consensus and statistical testing. While environmental and social dimensions are prioritized, a significant “perception gap” exists regarding teaching and research categories, which are viewed as less critical for transparency despite their core academic importance. Furthermore, the findings reveal a strategic paradox: while “improving institutional image” is the primary driver for reporting, this enhancement does not effectively translate into the attraction or retention of students or staff. Finally, the lack of resources is identified as a barrier stemming from a lack of internal strategic priority rather than a deficiency in stakeholder demand. Practical implications University managers can leverage this stakeholder-endorsed framework to advocate for budget allocation, prioritize essential topics progressively where resources are limited and guide reporting practices, while calibrating internal communication around what reporting can realistically deliver, given that reputational gains do not currently appear to translate into talent attraction or retention. For policymakers, the validated list of “essential topics” serves as a benchmark for establishing disclosure requirements, thereby overcoming the barrier of inconsistent institutional strategies. Originality/value This study addresses the long-standing “applicability gap” in sustainability reporting for higher education by providing one of the first empirically validated, sector-specific frameworks. Unlike previous descriptive research, this paper uses a robust mixed-method design to validate materiality from a stakeholder perspective. It offers a scientifically grounded instrument that aligns university transparency with the unique missions of teaching and research, providing a benchmark for the Spanish higher education sector that could serve as a starting point for adaptation to other European public university contexts.

• openalex https://doi.org/10.1108/ijshe-12-2025-1548first seen 2026-10-16 05:07:06