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Integrating ESG Accounting in Higher Education: A Longitudinal Case Study at Mbarara University of Science and Technology, Uganda

高等教育におけるESG会計の統合：ウガンダ、ムバララ科学技術大学における縦断的ケーススタディ (AI 翻訳)

C. TUSHABOMWE-KAZOOBA, Imelda Kemeza, Robinah FLORAH NAKAKEETO, Prinari Behangana, Winfred Aliguma, Robert STALONE BUWULE, Achilles Byabashaija

The Uganda Higher Education Review📚 査読済 / ジャーナル2026-02-02#ESGOrigin: Global
DOI: 10.58653/nche.v13i1.5
原典: https://doi.org/10.58653/nche.v13i1.5

🤖 gxceed AI 要約

日本語

本論文は、ウガンダの公立大学であるムバララ科学技術大学を対象に、ESG会計の現状を縦断的に調査した。2020/21～2024/25年度の財務報告書や政策文書の分析、学生・教員へのインタビューを通じて、ESGに関するテーマを抽出。その結果、ESG会計は初期段階にあり、分類の弱さや制度的統合の不足が明らかになった。NDP IVやSDG4に沿い、大学ガバナンスへのESG組み込みを提唱する。

English

This longitudinal case study examines ESG accounting at Mbarara University of Science and Technology (MUST), a public university in Uganda. Analyzing financial reports and policy documents from FY2020/21 to FY2024/25, along with interviews of 172 students and 18 faculty, the study finds ESG accounting is still nascent with weak categorization and limited institutional integration. It proposes an ESG accounting framework aligned with Uganda's NDP IV and SDG 4 to embed sustainability in university governance.

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

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本の高等教育機関でもESG対応が求められつつあるが、本論文はウガンダという途上国事例であり、その知見は日本の大学に直接適用できるわけではない。ただし、ESG会計の導入段階における課題（分類の弱さ、統合の不足）は日本でも参考になる。

In the global GX context

While this paper focuses on a Ugandan university, its findings on the early-stage challenges of ESG accounting—weak categorization and limited integration—are relevant for emerging economy institutions seeking to operationalize sustainability reporting. For global GX, it highlights the need for tailored frameworks for higher education in developing countries.

👥 読者別の含意

🔬研究者:Provides a rare longitudinal case study of ESG accounting in an African public university, contributing to the literature on sustainability reporting in higher education.

🏢実務担当者:University sustainability officers can learn from the proposed ESG accounting framework and the identified barriers to implementation.

🏛政策担当者:Educational policymakers in developing countries can use the findings to design regulations that mandate ESG integration in public universities.

📄 Abstract（原文）

Despite increasing recognition of environmental, social, and governance (ESG) considerations among Uganda’s government ministries, departments, and agencies (MDAs), public universities in the country still lack a systematic and transparent framework for managing ESG-related issues. This gap weakens institutions’ capacity for sustainability engagement and undermines accountability mechanisms. The study asks: To what extent do national regulations and global standards shape ESG implementation in higher education (HE) institutions? This study employed a longitudinal case study design of Mbarara University of Science and Technology (MUST), a public university in Uganda, to examine financial reports, institutional records, and policy documents covering the 2020/2021 to 2024/2025 financial years (FYs). Five ESG-related themes and their corresponding sub-themes emerged from the analysis and were subsequently examined in greater depth. The study also included insights from 172 students and 18 faculty members, gathered through interviews and a questionnaire. Overall, the findings indicate that ESG accounting at MUST is still in its early stages, marked by weak categorisation and limited institutional integration. The study addresses a critical gap in research on ESG accounting. Aligned with the National Development Plan IV (NDP IV) and Sustainable Development Goal 4, it promotes inclusive and equitable quality education while advocating for ESG issues to be embedded in university governance, strategic planning, management, and accountability frameworks. This study concludes by advancing an ESG accounting framework that operationalises sustainability reporting within the HE sector.

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