Sustainability reporting guidelines for higher educational institutions in South Africa

Abstract

In the higher education sector, a number of Higher Education Institutions (HEIs) are playing a leading role in promoting sustainable initiatives. Managing these initiatives effectively can be a complex task and requires data and information from multiple sources. HEIs must ensure financial sustainability, social sustainability, environmental sustainability and educational sustainability. HEIs in South Africa are required to produce a sustainability report for the Department of Higher Education and Training (DHET) on an annual basis. HEIs are not required to use a specific set of guidelines to create a report that complies with the DHET reporting requirements. HEIs face a number of challenges in effectively managing and reporting on sustainability information, such as poor sharing and communication of information and combining information from different sources to form an integrated report. Well-structured guidelines that adheres to institution standards and governmental reporting requirements can effectively streamline the sustainability reporting process. This study investigates the requirements and challenges of effective sustainability reporting for HEIs in South Africa. A set of Global Reporting Initiative (GRI) G4 guidelines were reworked to support effective sustainability reporting by South African HEIs. Nelson Mandela University is one such HEI, which is affected by the challenges of managing and reporting on strategic sustainability information. Nelson Mandela University was therefore used as a case study in this research study. An in-depth study was done exploring how prominent international universities apply the GRI guidelines to contribute and generate integrated sustainability reports for their specific HEIs and general reporting needs and requirements. Additionally, an in-depth study of the German integrated reporting guidelines for HEI’s was conducted. Furthermore, a study of the South African DHET reporting requirements was conducted to explore the similarities that exists between the GRI (G4) guidelines and DHET requirements. The guidelines were evaluated by Nelson Mandela University personnel and academics. The final product consists of a set of GRI guidelines that have been adapted to satisfy both GRI and DHET requirements for integrated sustainability reporting for South African HEIs. The contributions from this study are a set of GRI G4 guidelines and examples for integrated sustainability reporting and management for HEIs in South Africa. The set of adapted GRI guidelines for HEIs in South Africa was created with the assistance of the strategic management departments at Nelson Mandela University. The GRI guidelines have been reworded to be specifically applicable to South African HEIs and contain instructions and guidelines on how to generate an integrated sustainability report for a South African HEI