中国高等教育机构的新兴ESG报告
Fei Mo1, Derek D Wang2,3
1School of International Organizations, Beijing Foreign Studies University, 19 Xisanhuan North Road, Beijing, 100089, China.
Heliyon
|December 11, 2023
概括
中国的高等教育机构通过各种道披露ESG信息,而不仅仅是独立的报告. 治理和教育方面的报道质量高于社会和环境方面的报道.
科学领域:
- 高等教育管理的管理.
- 企业社会责任 企业社会责任
- 环境,社会和治理 (ESG) 报告报告
背景情况:
- 该研究考察了中国高等教育机构 (HEI) 的环境,社会和治理 (ESG) 报告实践.
- 现有的研究缺乏对中国高等教育部门的ESG披露框架和质量的全面分析.
研究的目的:
- 为中国高等教育机构构建和应用详细的ESG披露框架.
- 分析这些机构披露的ESG信息的道,标准和质量.
- 确定ESG报告质量的决定因素,并提供改进建议.
主要方法:
- 根据GRI标准和特定于教育的标准,制定了112个指标的披露框架.
- 在多个报告道中,从147所精英中国高等教育机构 (2020-2023) 手动收集ESG数据.
- 评估披露的信息质量,并分析影响报告质量的因素.
主要成果:
- 通过各种道披露ESG信息,大多数数据出现在独立的可持续发展报告之外.
- 中国的高等教育机构主要是松散地遵循可持续发展目标 (SDGs),没有遵守具体的披露标准.
- 报告质量不同:治理 > 教育 > 社会 > 环境,表明需要加强环境披露.
结论:
- 教师规模是中国高等教育机构ESG报告质量的重要决定因素.
- 机构应为独立报告采用平衡的,以教育为导向的,基于指标的框架.
- 建议侧重于提高ESG信息的完整性,实质性和可比性.
更多相关视频
14:13Detecting Estrogenic Ligands in Personal Care Products using a Yeast Estrogen Screen Optimized for the Undergraduate Teaching Laboratory
Published on: January 1, 2018
13.2K
09:55Bridging the Technology Divide in the COVID-19 Era: Using Virtual Outreach to Expose Middle and High School Students to Imaging Technology
Published on: September 28, 2022
1.7K
相关概念视频
01:43Sustainable Development
13.3K
As the human population continues to grow and use resources, we must be mindful of our planet’s natural limits. Sustainable development provides a pathway to maintain and improve human life now while also ensuring that future generations will have the resources that they need. The long-term success of sustainability efforts rests on understanding the interplay between human actions and ecological systems.
13.3K
01:29Reliability and Validity
12.7K
Reliability and validity are two important considerations that must be made with any type of data collection. Reliability refers to the ability to consistently produce a given result. In the context of psychological research, this would mean that any instruments or tools used to collect data do so in consistent, reproducible ways.
12.7K