Emerging ESG reporting of higher education institutions in China.

ABSTRACT: This paper investigates the ESG reporting practices of Chinese higher education institutions (HEIs). Based on Global Reporting Initiative's common reporting standards and the education sector-specific indicators proposed by earlier studies, we construct a disclosure framework of 112 indicators classified into environmental, social, governance, and educational dimensions. We manually collect all ESG-related information disclosed by 147 elite Chinese HEIs from various channels, including 8 standalone sustainability reports, around 600 annual reports, 139 charters, official websites, and official social media accounts, for the period 2020-2023. The results demonstrate how Chinese HEIs disclose different types of ESG information via different channels, with most of the information disclosed th

SUBMITTER: Mo F 

PROVIDER: S-EPMC10700641 | biostudies-literature | 2023 Nov

REPOSITORIES: biostudies-literature