高等教育における正当性とSDG開示：イタリア大学のサステナビリティ報告に関する縦断分析
Legitimacy and SDG Disclosure in Higher Education: A Longitudinal Analysis of Italian Universities' Sustainability Reporting (原題)
Roberto Fragomeli, Пина Пунтилло, Stefania Veltri
🤖 gxceed AI 要約
日本語
イタリアの37大学が2017〜2024年に公表した124件のサステナビリティ報告書を分析し、GRI準拠度とSDG開示の関係を検証。GRI参照は広がるもののSDG開示は限定的で、経年改善もわずかにとどまる。報告は純粋な象徴的正当化ではなく、実証的開示と修辞的枠組みが混在する「ハイブリッド型」であることを示す。GRI指標に基づくSRI指標を新たに提案。
English
Analyzing 124 sustainability reports from 37 Italian universities (2017-2024), this study examines how GRI adoption relates to SDG disclosure over time. Despite widespread GRI reference, SDG disclosure remains limited with only marginal improvement. Reporting shows hybrid legitimation—evidence-based disclosure mixed with rhetorical framing—rather than pure symbolism. Introduces a GRI-based Sustainability Reporting Index (SRI).
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
大学セクターの開示研究だが、GRI準拠と実質的開示の乖離という論点は、SSBJ基準導入後の日本企業・大学の開示品質評価にも示唆を与える。SRIのような定量指標は国内開示の経年モニタリング手法として応用可能。
In the global GX context
Adds longitudinal, non-corporate evidence to the disclosure-quality debate central to ISSB/CSRD implementation: formal framework adoption does not guarantee substantive disclosure. The hybrid-legitimation finding and the SRI metric offer transferable tools for assessing disclosure dynamics beyond the corporate sector.
👥 読者別の含意
🔬研究者:GRI準拠と実質的SDG開示の乖離を縦断的に示し、正当性理論の精緻化とSRI指標を提供する。
🏢実務担当者:枠組み準拠だけでなく実質的開示が問われる点を、自組織の報告品質点検に活用できる。
🏛政策担当者:開示フレームワーク導入が実質的開示を保証しない点を、政策設計・検証の際に考慮すべき。
📄 Abstract（原文）
ABSTRACT Universities are increasingly expected to demonstrate their contribution to the SDGs through sustainability reporting. Drawing on legitimacy theory, this study examines how Italian universities use sustainability reporting to communicate their engagement with the SDGs and whether greater reference to the GRI framework is associated with broader SDG disclosure over time. The analysis covers 124 sustainability reports published by 37 universities between 2017 and 2024. To assess disclosure dynamics, the study develops a Sustainability reporting index (SRI) based on GRI indicators. This is complemented by a longitudinal content analysis aimed at identifying symbolic or substantive legitimation strategies. The findings show that, despite widespread reference to GRI standards, SDG disclosure remains limited and has improved only marginally over time. However, reporting cannot be interpreted as purely symbolic. Instead, universities display hybrid forms of legitimation in which evidence‐based disclosures coexist with rhetorical and value framing. The study contributes to the literature on sustainability reporting in higher education by offering longitudinal evidence on disclosure dynamics, introducing the SRI as a tool for measuring change in reporting, and refining legitimacy‐based interpretations of university SDG reporting.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1002/pa.70160first seen 2026-09-26 04:47:29
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。