Sustainability reporting and impact assessment at higher education institute in India
Publication date: 13 December 2023
Abstract
Learning outcomes
An instructor engaged students in managing and reporting sustainability initiatives at an organisation. After completion of the case study discussion, the students will be able to critique the sustainability initiatives that can be undertaken at an organisation; understand sustainability reporting; analyse how result-based management aids in sustainability report preparation; recommend critical considerations for conducting a sustainability impact assessment by an educational institute.
The case contributed to the growing knowledge base about reporting sustainability initiatives at an organisation and managing them to aid in decision-making. The case called for better integration between sustainability activities and reporting under organisations’ Sustainable Development Goals (SDGs) or environmental, social and governance (ESG) reporting.
Case overview/synopsis
Ajay served as the head of the management department and a leading member of the sustainability initiatives at University Alpha, Delhi NCR, India. He was assigned the task of publishing the university’s annual report. The management had requested him to consider preparing a standalone sustainability report for the university.
He began the task by examining the benefits of standalone sustainability reporting. He proceeded to analyse the specifics of SDG reporting, SDG Accord reporting and ESG reporting using the Global Reporting Initiative guidelines. During discussions with a consultant, the necessary steps for creating an SDG-only report and an integrated SDG and ESG sustainability report were clarified.
Guidance from an expert led to an intention to use a result matrix in preparing the sustainability report and ongoing impact assessment of SDG initiatives for reporting. The dilemma involved deciding between continuing with the sustainability initiative listing in the annual reports or opting for a standalone sustainability report. Critical considerations concerning the sustainability impact assessment of SDG-related activities at an educational organisation were also explored.
Complexity academic level
This case is intended for discussion in the graduate-level program in strategy, general management, sustainability management, environmental management and environmental economics. The case may also be used for participants in executive program.
Supplementary material
Teaching notes are available for educators only.
Subject code
CSS 4: Environmental Management.
Keywords
Acknowledgements
Conflict of interest:: There are no conflicts of interest to declare. The authors have no relevant financial or non-financial interests to disclose.
Disclaimer. This case is written solely for educational purposes and is not intended to represent successful or unsuccessful managerial decision-making. The authors may have disguised names; financial and other recognisable information to protect confidentiality.
Since submission of this article, the following author has updated their affiliation: Sanjay Chaudhary was a Research Scholar at the Delhi School of Management, Delhi Technological University, Delhi, India.
Citation
Chaudhary, S. and Trivedi, S. (2023), "Sustainability reporting and impact assessment at higher education institute in India", , Vol. 13 No. 4. https://doi.org/10.1108/EEMCS-06-2023-0205
Publisher
:Emerald Publishing Limited
Copyright © 2023, Emerald Publishing Limited