Sustainability Disclosures of Islamic Higher Education Institutions: Evidence from Top Islamic Universities in the World
Abstract/Description
This study is aimed at identifying the extent and content of sustainability disclosure in top Islamic universities in the world, providing cross-country mapping analysis of the sustainable reporting practice among Islamic universities in various countries; and illuminating potential distinct insights of sustainable reporting practice by worldwide Islamic universities which may be further incorporated into future framework of sustainable reporting for Islamic universities. This study is based on qualitative approach utilizing Content analysis. Content analysis is performed on 10 top Islamic universities’ websites in the world which are derived from 2022 report by Uniranks. Modified reporting checklist from previous studies as well Global reporting initiative will be utilized in conducting the content analysis. It was revealed that while most Islamic universities in the world perform well in the general and specific sustainability disclosures as they show effort to communicate their initiatives and ongoing efforts to various stakeholders for the general as well as specific sustainability disclosures dimension. Nevertheless there are still very few Islamic universities in the world that have sustainability reports. Apart from that most of the aspects of stakeholder participation have been found poorly fulfilled by the top Islamic universities. This research offers important contribution to the lacking of studies in sustainability issues within higher education institutions in developing countries what more within the Islamic context. This research is also useful for evaluating existing sustainability reporting and proposing a better mechanism of SDGs reporting and measurement of achievement.
Keywords
Sustainable Development Goals (SDGs), Sustainable reporting, Sustainability Disclosures, Islamic Higher Education Institutions
Track
Accounting & Law
Session Number/Theme
1D: Accounting & Law
Session Chair
Dr. Danish Godil ; Dr. Asif Jaffar
Start Date/Time
30-5-2024 1:50 PM
End Date/Time
30-5-2024 3:20 PM
Location
MCS – 11 AMAN CED Building
Recommended Citation
Mulyany, R., Rahmansyah, A., Yulis, S., Furqani, H., bin Alrazi, B., & Jalaludin, D. (2024). Sustainability Disclosures of Islamic Higher Education Institutions: Evidence from Top Islamic Universities in the World. 3rd IBA SBS International Conference 2024. Retrieved from https://ir.iba.edu.pk/sbsic/2024/program/58
COinS
Sustainability Disclosures of Islamic Higher Education Institutions: Evidence from Top Islamic Universities in the World
MCS – 11 AMAN CED Building
This study is aimed at identifying the extent and content of sustainability disclosure in top Islamic universities in the world, providing cross-country mapping analysis of the sustainable reporting practice among Islamic universities in various countries; and illuminating potential distinct insights of sustainable reporting practice by worldwide Islamic universities which may be further incorporated into future framework of sustainable reporting for Islamic universities. This study is based on qualitative approach utilizing Content analysis. Content analysis is performed on 10 top Islamic universities’ websites in the world which are derived from 2022 report by Uniranks. Modified reporting checklist from previous studies as well Global reporting initiative will be utilized in conducting the content analysis. It was revealed that while most Islamic universities in the world perform well in the general and specific sustainability disclosures as they show effort to communicate their initiatives and ongoing efforts to various stakeholders for the general as well as specific sustainability disclosures dimension. Nevertheless there are still very few Islamic universities in the world that have sustainability reports. Apart from that most of the aspects of stakeholder participation have been found poorly fulfilled by the top Islamic universities. This research offers important contribution to the lacking of studies in sustainability issues within higher education institutions in developing countries what more within the Islamic context. This research is also useful for evaluating existing sustainability reporting and proposing a better mechanism of SDGs reporting and measurement of achievement.
