The nexus between stakeholders’ materiality and sustainable development goals: evidence from higher education institutions
International Journal of Sustainability in Higher Education
ISSN: 1467-6370
Article publication date: 9 July 2021
Issue publication date: 6 January 2022
Abstract
Purpose
The purpose of this study is to shed light on the association between stakeholders’ materiality and the sustainable development goals (SDGs), highlighting how higher education institutions (HEIs) can pursue sustainable development and provide a holistic perspective by mapping material issues. This paper provides a clear understanding of the universities’ role, specifically a state university in a developing country in fostering sustainable development. Particularly, this study identifies where the service industry and Yildiz Technical University (YTU) can contribute to the SDGs.
Design/methodology/approach
This methodology contains three stages. In the first stage, the Sustainability Accounting Standards Board categories have been mapped to the SDGs, in the second stage mapping of the service sector and its industries has been carried out. Additionally, the methodology was based on an exploratory case study.
Findings
This paper provides empirical results on the significance of the service sector, education and YTU in contributing to the SDGs. Moreover, this paper provides a framework by mapping the material issues on how the education sector can make contributions to the SDGs.
Practical implications
Exhibiting how HEIs’ implement integrated thinking and voluntarily implemented International Integrated Reporting Council guidelines can assist policymakers to make regulations based on the voluntary reporting framework.
Social implications
This paper contributes to increasing academics’ awareness of sustainability practices. The research process and findings of this study can assist policymakers to make regulations based on the HEIs’ voluntary reporting framework.
Originality/value
This study is the first to identify specifically where the service industry and specifically a state university in a developing country can contribute to the SDGs and one of a few in the emerging academic studies. Additionally, how integrated reporting can contribute to value creation by establishing and proactively achieving the SDGs.
Keywords
Acknowledgements
Several authors choose to acknowledge Editage’s editorial support in their paper. According to prominent publication guidelines such as the International Journal of Mentoring and Coaching in Education (ICMJE) guidelines on authorship, editing or writing support should be acknowledged in the paper. Such acknowledgments also serve to assure journal editors/reviewers that the English has been thoroughly reviewed and meets the required standards for publication. If you would like to acknowledge our editorial support for this paper, you can do so by including the following sentence in the acknowledgments section of your paper.
Funding: This research was supported by the Yıldız Technical University Scientific Research Coordination (BAPK); project no: SBA-2018–3418.
The authors declare that there is no potential conflict of interest in the research.
Citation
Aras, G., Kutlu Furtuna, O. and Hacioglu Kazak, E. (2022), "The nexus between stakeholders’ materiality and sustainable development goals: evidence from higher education institutions", International Journal of Sustainability in Higher Education, Vol. 23 No. 1, pp. 114-134. https://doi.org/10.1108/IJSHE-11-2020-0439
Publisher
:Emerald Publishing Limited
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