SUSTAINABILITY MANAGEMENT AND ... - impresaprogetto.it · * Maurizio Cisi, Associate Professor of Business Administration, Department of Management, University of Turin, Corso Unione

n.1‐2018

Workshop su

L’UNIVERSITÀ: QUALI PERFORMANCE, COME

MISURARLE, COME MONITORARLE, COME

RENDICONTARLE in collaborazione con Università del Piemonte Orientale

SUSTAINABILITY MANAGEMENT AND REPORTING IN THE UNIVERSITY OF TORINO

Maurizio Cisi

Venerdì 23 giugno 2017 Università del Piemonte Orientale

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n.1‐2018

SustainabilityManagementandReportingintheUniversityofTorino

MaurizioCisi*Sommario:1.Introduction‐2.ThecaseofUniversityofTurin‐3.Implementationsatthe managerial/Organisational level ‐ 4. Implementations at theAccounting/Reportinglevel‐4.1.Thereportingprocess‐4.2.Thesustainabilityasreported‐4.3.Thesocialvaluecreated(andmonetized)‐5.Conclusions‐ReferencesAbstractThispaperisbasedonthecasestudyoftheUniversityofTorino(UniTo),oneofthelargestItalianUniversities,opentointernationalresearchandtraining.ItdescribeshowUniTohasrecognized its social responsibility trough the adoption of the Organizational ChangeManagement for Sustainability (OCMS). Even though there are no legal requirementsconcerning social and environmental information, the University of Turin has initiatedalternativeformofstand‐alonesustainabilityreporting.ItsSustainabilityReportcollectsandaccounts the progress and performances in terms of economic, social and environmentalsustainabilitywithintheframeworkofcollaborationbetweentheUniversities,theindustryand the government, the so‐called triple helix. In this paper main managerial andorganizationalchangesandsustainabilitytoolsintroducedbyUniToareanalysed.Keywords:USR;sustainabilityreporting;university;HEIs;OCMS.1.Introduction

AsdescribedbyLeydesdorff,therevolutionfromauniversitysystemfoundedonlaissez‐fair, to a model of cooperation and trans disciplinary within institutionalsubjectsandthepublicbroughtsignificantinnovativeelementsintheareaofitssociallegitimacy (Leydesdorff, 2013). The so called triple helix model, based on therelationsbetweenthethreeactors(Universities,theindustryandthegovernment)isgivingapivotalroletotheUniversities.ThechangeintherequestsfromtheexternalenvironmentischangingtheprocessesthroughwhichtheUniversitiestrytorespondto theneeds, and this represents a piece of the broader process connected to thelegitimacyoftherelations(Cisi&Corazza2016,Filho,W.(2011)).

*MaurizioCisi,AssociateProfessorofBusinessAdministration,DepartmentofManagement,UniversityofTurin,CorsoUnioneSovietica218bis,10134Torino,Italy,[email protected].

MaurizioCisiSustainabilityManagementandReportingintheUniversityofTorinoImpresaProgetto‐ElectronicJournalofManagement,n.1,2018__________________________________________________________________________________________________________

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The starting point is the main mission of the Universities, linked to theachievement and improvement of the cultural, didactic and research position,accordingtothestandardsthattheglobalacademiccommunitiesapplyinthevariousdisciplines. In this respect, the institutional expectations of local communities, atdifferentlevels,concernaspectssuchas(Cisi&Corazza2016):

•thequalificationandattractionofhumancapital•theeconomicandsocialdevelopmentoftheterritory•internationalizationandsocialinnovation•theregenerationofthecivicfabric•theconjunctionbetweenschoolandcompanies•thetechnologytransfer• the creation of virtuous networks between producers of knowledge and

entrepreneurialsystem.AshighlightedbyCeulemanset al (2015),HigherEducation Institutions (HEIs)

haveapivotalroleindisseminatingandmainstreamingsustainabilitythinkingwithinsociety.

Asscholarsshow,thefieldofsustainabilityinhighereducationencompassesmanythemes,withaparticularfocusontheroleofHEIsinprovidingsolutionstocurrentchallengesfacingtheworldthatmustpreparefuturegenerations,leadersandpolicymakerstounderstandtheirworldandmakeeffectivedecisionsforthebenefitofthesocietyasawhole(Alonso‐Almeidaetal.,2015;Disterheftetal.,2014;Lozano,2011).Moreover,“Universitysocialresponsibility”includesHEIs’impactonsocietyandtheuseofnaturalenvironmentinresearchandteachingactivities(GodemanetAl,2014).

Tobecredibleinthisguidancerole,theuniversityhastobehaveresponsiblyandwisely in response to sustainability issues in the management of the energy andhumanresourcesofthecampuses(SonettietAl2016).Asustainableuniversitycanbeendefinedasaninstitutionthataddresses,involvesandpromotes,onaregionaloraglobal level, theminimisationofnegativeenvironmental,economic, societal, andhealtheffectsgeneratedintheuseoftheirresourcesinordertofulfilitsfunctionsofteaching,research,outreachandpartnership,andstewardshipinwaystohelpsocietymakethetransitiontosustainablelifestyles(Hordijk,2014).

The Universities are configured as multifaceted institutions with differentfunctionsanddeclinedondifferentspecificmissions.Universities,asmulti‐productorganizationswhomactivitiesaffectthegrowthofsocietyshoulddescribealltheseactivities carried out (Siboni et al 2013). In other terms, in a knowledge‐basedsociety, the main knowledge producers should be more accountable for theiractivities and policymeasures are needed to encourage research institutions anduniversitiestomeasureandmanageforexampletheirIntellectualCapital(CañibanoandSànchez,2009).

Theincreasingneedofaccountabilitytokeystakeholders,andthedemandfornewtoolsthatareusefulforgovernanceatuniversities,haveledtothedevelopmentofnewformsof reporting, includingsustainabilityreporting,which,usinganholisticapproach,takeseconomic,social,andenvironmentaldimensionsintoaccount.


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The main goal of these tools is helping the implementation of knowledge andawarenessofsustainabilityissuesseekinglegitimacyintherespectoftheirmultiplesocialcontracts.

Reportinginastand‐alonesustainabilityreportisconsideredabeneficialwaytobeperceivedasasociallyresponsibleorganizationbysociety,andconsequentiallylegitimizeitsoperationsinthecommunitywhereitoperates(Anetal,2017).2.ThecaseofUniversityofTurin

LocatedinPiedmont,intheheartoftheAlps,theUniversityofTurincarriesoutscientificresearchandorganizescourses inalldisciplines‐except forEngineeringand Architecture ‐ in 26 Departments, one Inter‐athenaeum Department withPolytechnicofTurin,andseveralresearchcentres.

UniTooperatesinits120buildingsindifferentareasinTurinandinkeyurbanplaces of the entire Region. In UniTo, there aremore than 70 university librariescomprising about twomillion books: 100.000 are antique volumes. Furthermore,UniTo includes the Botanic Garden and several University Museums. Promotingculture and producing research, innovation, training and employment for thesurrounding environment, UniTo operates also at an international level throughpartnership arrangementswithmore than 600 international universities and 150internationalresearchcentresandassociationsinIndia,China,developingcountriesinAsia,LatinAmerica,EasternEurope,theMediterraneanAreaandwithanumberofinternationalorganizationsoperatingintheregion.

Alongsideteachingandresearchactivities,UniTohaspubliclyrecognizedits“thirdmission” of technology transfer and dissemination and communication of theresearch outcomes for the societal outreach. The so‐called thirdmission ofUniTorefers to the need of identify the role of the University in the surroundingenvironment.ItreferstotheabilityofUniTotoofferaconcretecontributiontothesocial,culturalandeconomicdevelopmentofthecontextitself.

Startingfromtheconsciousnessthatthehighereducationsectorshouldplayakeyroleindisseminatingtheconceptofsustainabilitysinceitisacentralplacetoeducatefutureleader,UniTo,havemadegreateffortstointegratetheconceptofsustainabilityintoitscorevaluesanditsstrategy.AccordingtotheDean“Aprofoundengagementoflocaldevelopmentactors isfundamentaltoachieveinternationalglobalstandardsinterms of quality of the servicesanddimension of the spaces.Evenhistorical Italianuniversitieswerelocatedincitiesandnotinisolatedcampuses,nowadays,Universitiesneed to be aware of their impacts over their territories and to be part of themetropolitandevelopmentplanandstrategies”.

Inthiscontext,UniTo’sstrategicpurposes,asdescribedinitsstrategicplan,are:1.RecogniseUniTo’s“socialresponsibilities”2.Enhancethequalityoftheresearchanditsinternationaldimension3. Enhance the quality and the effectiveness of the training offered and its

internationaloutlook


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4.Assurethequality,theinnovation,thesimplificationandthesustainabilityoftheUniversity.

ThesustainabilityframeworkisdescribedinFigure1.

Figuren.1‐UniTosustainabilityframework

Inparticular,UniTohasrecognizeditssocialresponsibilitymainlyattwolevels:1) Management/organizational, with the establishment of a

sustainability office, responsible for the sustainability issues and hasattemptedtoreportitssustainabilityinitiativesandefforts,

2) Accounting/Reporting, with its annual Sustainability report that

collectsandaccountstheprogressandperformancesintermsofeconomic,socialandenvironmentalsustainability.

3.Implementationsatthemanagerial/Organisationallevel

With the aim ofmoving the entire organization from the status quo to amoresustainable state a “Green Office” (UniToGo) is coordinating the structure of theUniversity’senvironmentalresponsibility(seeFigure2).

UniToGOwasbornwiththemissiontosubmitaproposalfortheEnvironmentalSustainability Action Plan (ESAP), a document identifying the University'senvironmental sustainability objectives for the next 5 years, its actions and theIndicators for measuring the results, to the University's Governing Bodies. Onceapproved,GreenOfficecoordinatesandsupportsitsoperationalimplementation.

ItsfunctionistolinktheStrategicGuidelines,theSustainabilityReport,andtheinitiatives launchedtopromoteplans,projectsandactionstowardsenvironmentalsustainability. Coordinated by one of the Dean’s Delegate for EnvironmentalSustainability. It also brings together and creates synergies between teachers,


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administratorsandstudents, inordertoproducenewknowledgeandsolutionsonthesubject.Figuren.2‐Sustainabilityatthemanagerial/organisationallevel

TheGreenOfficeisintendedasa“channel”withtheaimof: declaringthestrategicobjectivesoftheUniversityintermsofconcrete

actionsandtools; encouraginginternalcommunicationontheseareasandonon‐going

orplannedinitiatives; enhancingtheskillsoftheinvolvedfacultyandadministrativestaff; coordinating activities and explore possible synergies between

differentthematicgroups; introducing or reinforce the link between research and

administration.In addition, the Green Office is an interlocutor for timely projects and

collaborationsonenvironmentalsustainabilitywithregardtoexternalstakeholders.Inparticular,itundertakesto:

- accreditationoftheUniversityassustainable,enhancingnationalandinternationalvisibility;

- facilitate networking with sustainable universities at national andinternationallevel;

- encourage the activation of partnershipswith local authorities andpublicutilitiesinvolved.


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Starting fromthestrategicplanningof theUniversity,UniToGOcoordinates theactivities of 5 themed Working Group (WG) that, through public research andconsultations with various internal and external actors, address and developinitiativesandprojects,formulatingproposalsforanactionplanbasedonfivemainthematic:

- Energy- Greenpublicprocurement- Mobility- Food- Waste

The Working Group Energy has monitored the energy consumption andelaboratedtheUniversity'sEnergyPlan,whichaimstorationalizetheconsumptionof primary resources, improve the energetic efficiency of buildings, reducedispersion, increase the production of energy from renewable sources, prepareenergybalancesonaneconomicbasisandend‐useparameters,andpublicizeenergydata.Inaddition,collaboratingwithanumberofprivatecompaniesandstart‐upinthecityofTurin,itimplementsinterdisciplinaryresearchprojectsaimedtoimprovetheenergyefficiencyofbuildingsandcomfortofpeople.Italsoorganizesawareness‐raising initiatives and involvementofUniTo students. TheEnergyWorkingGroupaimstoproposefurtherconcreteactionstoimprovetheenergeticefficiencyoftheUniversity's facilities and buildings: from consumption of renewable energy tobuilding renovation, improvement of walls thermal insulation to replacement ofbuildingsobsoleteequipmentwithothermoreefficient.

PublicAdministrations,withtheirownsupplychoices,playanimportantroleinstimulating themarket: favouring low environmental impact purchases theGreenPublic Procurement Working Group (GPP) encourages the diffusion ofenvironmentallyinnovativetechnologiesand"green"products.Italsocontributestosustainable development by becoming an example for employees and users. TheGreenPublicProcurementWorkingGroupaimstodevelopanactionplantoincreasetheshareofpurchasedgoodsandserviceswithasmallimpactontheenvironment.The group promotes training sessions for staff with the dual aim of updatingregulatory developments and collecting collections of how to acquire greenpurchasingdatatobecomepartofcustomaryadministrativepractices.

The Sustainable Mobility Working Group aims to propose a mobility plan toencouragetheadoptionofeco‐friendlymodesoftransport(publictransport,bicycleorpedestrianandcarsharing,bikesharingorcarpooling)from,toandbetweentheUniTooffices,whicharedistributedthroughoutthecityandinthesurroundingfirstbelt.TheSustainableMobilityWorkingGroupalsoproposesconcreteactionsalongwith short‐term and long‐term projects at marginal cost or incrementalorganizationalandfinancialcomplexity.Thisisinspiredbygoodpracticesdevelopedin Italy and abroad, launching an investigation into university accessibility andmobilitychoicesadoptedbytheUniTocommunityinrelationtotheirneeds.Atthesame time, it realizesengagement initiatives to identifypotentialitiesandareasofinterventionthatareconsideredprioritybyusersofdifferentlocations,andidentifiesa network of interlocutors at the national level, with particular attention to


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institutionalandassociativesubjects,andnationallythroughtheNetworkofMobilityManagerattheUniversity.

The Working Group Food aims to develop an action plan to improve thesustainability and quality of food consumed within UniTo's facilities. Theachievementof these goalsdependson aprocess that takes into account possibleconcrete actions and projects, on a short and long term prospective, cost‐free orgrowing organizational and financial complexity, based on the analysis of goodpracticeinItalyandabroadandevaluationsonthefeasibilityandeffectivenessoftheactions themselves. The Working Group Food, in this first phase of work, isidentifying,incollaborationwithinternal/externaland/orUniTointerlocutors,theareas to be addressed to improve access to and consumption of a Quality food(gourmet, organoleptic, environmental, social, and territorial) at economicallyacceptableconditions.Thein‐depthstudyfocusesinparticularonthemanagementofuniversitycatering,barpointsinsidethefacilitiesandvendingmachines.

TheWasteWorkingGroupaimstoproposeanddefinestrategiesandactionstopreventwasteproduction, increaseitscollectionandmanagethecycleofwasteassafely as possible within the structures and buildings of the University of Turin.StartingfromtherecognitionofgoodpracticesandexperiencesofsustainableItalianand foreign campuses, the Working Group proposes pilot experiments, in somelocations, through a reconstruction and an estimation of the quantities of wasteproducedandthemethodsofcollectinganddisposing,withcensusesandmeasuringflows of energy and materials related to the University’s waste metabolism. TheWaste Working Group proposes specific training initiatives and informationcampaignsonproperwastemanagementforstaffandstudentcomponenttoincreasetheinvolvementoftheacademiccommunity.4.ImplementationsattheAccounting/Reportinglevel

AccordingtoShriberg(2002),themainthreereasonsfororganisationalalignmentwiththeprinciplesofsustainability(orsocialandenvironmentalresponsibility)are:morality and intergenerational equity, long‐term survival of life on Earth, andorganisational benefits and risks (improved reputation, decreased economic andsocial liability,andpossibly increasedefficiency).Nowadays, it isquiteundisputedthat these rationales should leadallorganisationsandespeciallyhighereducationinstitutions (HEIs), which hold the responsibility to be an engine of sustainabledevelopment.

Universities Social Responsibilities (USRs) require ad‐hoc policies, resources,tools and processes for their management, organisation and control. In thisframework,theroleofaccountingcanplayanimportantroleinexplainingtothelargepublichowandwhyHEIsareabletofulfiltheirUSRs(Corazza,2018).

Consistently with the legitimacy theory ‐ which suggests that the reporting ofinformationdemandedbysocietyisausefulmediumfororganizationstoobtainthestatusof“legitimacy”‐UniToreportsitssustainabilityeffortsusingtheGRI(Global


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Reporting Initiatives) guidelines, the most widely accepted guidelines forsustainabilityreportingfororganizations(1).

According to the “multiplebottom lines”HEIshave, theReport narrates as thehuman, intellectual ( 2 ), natural and relational capital are embedded in UniTo. Itdisentangles the complicated managerial governance that orients the knowledgeproductionandtheachievementofsocialresponsibilitiesfollowingastrategicplan.

From an organisational perspective, the Sustainability Report Group ischaracterisedby theDean’s strong commitment and is heterogeneous in termsofroles, having the followingmembers: Dean’s Delegate for Public Relation, Budget,Accounting and Treasury Director, Professors, Researchers, Experts, andAdministrative Staff members. This feature is useful for an effective informationretrieval,butdifficulttomanageduetodifferenttimesensitivenessandproblemsofdataresponsibility.

Theheterogeneousbackgroundofthegroup’smembersallowstheobservationoffactsfromvariousperspectivesandwithdifferentsensitivenessinthedataanalysis,whiletheproblemofspeaking“differentlanguages”hasbeensolvedthankstotheGRItrainingcourse(seeFigure3).Figuren.3‐Thesustainabilityreportinggroup

1TheReporthasbeeneditedusingtheGRI(GlobalReportingInitiative)guidelinesversionG4.Thefirstreportprepared“inaccordance”withtheGRIGuidelines(Core)wastheItalianversion2014/2015.2Intellectualcapital is intendedasthegenerationandproductionofhumancapital,structuralcapital(organisationalandtechnological)andrelationalcapital(Martín‐deCastro,2014).


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4.1.Thereportingprocess

The social responsibility of theUniversities and themultidimensionality of theoutputrequiresaconsiderationonthereportingprocess,sothattheSustainabilityreport canbebotheffective and credible. It hasbeen affirmed that theUniversitysustainabilityreportiscalledtoaccountforamultifacetedandcomplexreality,whichproduceseffectsonstakeholders,butinquantitiesandqualitiesthataredifficulttoassess,atleastintheshortandmediumterm(Mion&Melchiori,2011).

The Unito’s sustainability reporting process is divided in different phases:materialityanalysis,stakeholderengagementactivities,interviewsanddataretrieval.

Inthematerialityanalysisstakeholdersengagementmomentsareputinplace(3).Theengagementprocessinvolvesdifferentcategoriesofstakeholdersoverdifferentissues, using different engagement policies (such as internal and externalenvironmental experts, students, green public procurement responsible, disabilitymanager,institutionalstakeholderfromtheregionandthecity,companies,deansofdepartments).Theidentificationofindicatorsandthecontentofthereportisrealisedaccording to the materiality matrix and GRI guidelines. Additional indicators arerecognisedinordertoproduceamoretransparentinformativesource.

ThematerialitymatrixiselaboratedfollowingtheprocessestablishedbyGRIonthebasisoffoursteps:identification,prioritization,validationandreview(seeFigure4).TheoutcomesoftheprocessofstakeholderengagementofUniTohasbeenusedassourceofinformationfortheelaborationofthematrix.Figuren.4‐TheUniTo’smaterialitymatrix

Feedbackactivitiesaredisplacedasessentialpartoftherevisionofthematerialityanalysisforfollowingeditions.

318asfortheedition2014/2015


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ThecommitmentofanenlightenedpersoninUniTohasbeenrepresentedfirstlyby the Dean, along with a pool of professors and researchers currently debatingsustainabilitytopicsintotheirsubjectsinrespectivefieldsofstudy.

TherecognitionofseveralUSRsimpliesseveralchallenges:theimplementationofpurposesasethicaleffortsissenselessifattheorganisationallevelthesepurposesarenottranslatedinobjectivesandactions.EspeciallyininstitutionsuchpublicHEIs,administrative staff run day‐by‐day routine following precise processes andprocedures. To be efficient in achieving proposed USRs, an institution shouldtranslatethemintoordinarytasksandfosterthecommitmentofthestaffbeforeall.Afterthis,thenextchallengeshouldbehowtomanageandcontroltheachievementof results. However this can be solved implementing management accountingtechniquesalreadyinplace,forinstanceformonitoringtheuniversitydrop‐outrateorin‐timegraduationrate.Inaddition,thisstepimpliesalsoahighlevelofcoherencebetween sustainability reporting and other internal and external documentsproducedbytheuniversityinordertofulfilmandatoryministerialregulations.

The working group has involved governance members, academic and not‐academicstaffandithasrepresented:aneasieraccesstointernaldataminingsourcesand internal documents analysis (codes, board of director’s decisions, officialstatements and declarations); access to uncodified knowledge of processes andproceduresinordertoretrievedataeffectively.Consideringmorethan4,000peopleworkinginUniTo,thedifficultiesthatmightariseincontactingtherightpersonfortherightdatawereoverpassedhavingintheworkinggroupmembersofthestaff.Oncontrary, the role of scientific members in the working group is to verify thecorrectness of data processing and methodologies, playing institutional role inengagingstakeholdersandclaiming importanceat thegovernance level.Not tobeomittedistheroleofpractitionersoffundamentalimportanceinbringingtogethertheperspectiveofwhatcurrentlyhappeninginthemarketandtheinternalprocessofreporting.Theorganisationalsettlementofmaterialityanalysisandstakeholderengagementprocesslastsmonthsofwork.

TheGRIframeworkisarrangedwithintellectualcapitalindicatorsinordertofulfilinformationneeds related to knowledgeproduction and additional environmentalKPIsderivingfromGreenmetricschecklistweadhere.

Theinformationretrievalinvolvesmorethan50peoplefromacademicandnot‐academicstaff.Allthequantitativedatacollectedandelaboratefromrawdatabasesneededmuch efforts and a strong reviewprocess implicates the selection of onlytrustableinformationbasedonshareddatainordertosupportthecommunicativepurposeofthedocumentthatallowspeoplespeakingclearlyandtranslatingcomplexadministrativeprocessineasy‐to‐understandcontents.

Thereportispresentedtothepublicduringtheopeningacademicyearceremonyinawaytocollectawideattentionfrommediaandstakeholdersasawhole.Oneofthemanagerialimplicationisrepresentedbythecost‐opportunityofhavingasocialauditorathird‐partyassuranceofthereport.


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4.2.Thesustainabilityasreported

InitsannualSustainabilityreportUniToaccountstheprogressandperformancesintermsofeconomic,socialandenvironmentalsustainability.After3yearsofGRISustainabilityreportsitispossibletocompareresultsandtrends.

From the perspective of economic sustainability, there has been a rise undervariousindicators,greatertransparencyandhighvaluegeneratedfortheterritory.

From the perspective of social sustainability, the main problem is the staffturnover(around61%),dependingonthenationalexpenditurepolicy,sotheaverageageofstaff(especiallyfaculty)remainshigh.Conversely,otherinterventions,whichfall into theautonomyof theUniversity, showpositive results: investment in stafftraining on health, safety, well‐being, and communication; business welfareinitiativesandequalopportunities,disabilityservices,andprofessionalethics.TheUniversity has also strengthened student services, especially entrance counsellingand job placement. In contrast to the prevailing international trend, UniTo isimplementingapolicyofreductionofstudentcontributionsandlimitedenrolmentdegreeprogramsforgreatersocialinclusion.TheUniversitycombinestheseactionswithsomepoliciesaimedatreducingabandonment,supportingstudentsovertheiracademic path, increasing teaching offer in a foreign language, fostering students’internationalmobility, paying attention also in this field to theweak segments ofstudents,traditionallyexcludedfrominternationalexchanges.Alltheseaspectsarejointwiththeefforttoequipstudentswithbetterspacestoenjoyteaching,studying,experimentingandresearch.

Therefore,thenumberofstudents,theabilitytoattractstudentsfromtherestofItaly and the internationalisation are growing. According to Almalaurea – ISTAT(2014), the employment levels of graduates in UniTo one year after graduation(around63,5%)arehigherthanthenationalaverage(52,3%).Finally,halfofthecity’smedical health care is the University’s responsibility and has many excellencefeatures.

Fromtheperspectiveofenvironmentalsustainability,theUniversityhasimprovedmanyperformanceindicatorsthroughUniToGO.4.3.Thesocialvaluecreated(andmonetized)

There is increasing demand in society for the social impact generated byorganizations to be measured. Monetizing it and integrating it witheconomic/financialinformationsoastooptimizethesustainabilityoforganizationsthemselves and of the socioeconomic system in which they operate is a majorchallenge (Retolaza et Al, 2015). In this context, UniTo has calculated the valuegenerated for the territory: it is about 2.5 euros for each euro received from theMinistryoftheUniversitybyUniTO(seeFigure5).

Thisindexiscalculatedusingthe“Socialreturnoninvestment”(SROI)approach.SROI is a term used by foundations, private investors and philanthropists,


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government agencies, academics, private social service agencies and other non‐profitsworking to help their communities. It is a performancemeasurement toolwhichisdesignedtounderstand,manageandreportonthesocial,environmentalandeconomicvaluecreatedbyanorganization(Gair,2000;Millar&Hall,2013;KrlevetAl2013;ArvidsonetAl,2015).

Figuren.5‐GDPgeneratedbyUniToinproportiontopublicfundsreceived

Figuren.6‐Directeconomicvaluedistributedtorelevantstakeholders

Startingfromtheassumptionthatmanyresultsofsocialmission‐drivenactivities

are beyond measurement, yet clearly are of value and worth affirming, UniTomeasures the socio‐economic value using economic valuemeasurement tools: theaimistoquantifyandmonetizetheelementsoftheUniversityactivity’ssocialvalueaccordingtoRetolaza’smonetizationofsocialvalueapproach(RetolazaetAl,2015)( 4 ). The organization creates socio‐economic value by making use of resources,4Inordertoestimatethe indirecteconomic impactgeneratedbythesolepresenceofUniToonlocalenvironment,astudyconductedin2003(andperiodicallyupdated)bytheRegionalObservatoryoftheUniversityRegionalandAgencyfortheRighttoEducationhasbeenusedasasourceofinformation.Inthisstudy,theaveragelivingallowanceannualcostofastudenthasbeenaccountedincluding:school


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inputs,orprocesses,byincreasingthevalueoftheseinputs,andthenbyrevenuesforthecommunity(seeFigures6‐7).Figuren.7‐Indirecteconomicvaluegeneratedforthecommunity

5.Conclusions

ThispaperdescribeshowUniTohasrecognizeditssocialresponsibilitytroughtheadoptionof theOrganizationalChangeManagement forSustainability (OCMS)andtroughalternativeformofstand‐alonesustainabilityreporting.

Inhighereducationinstitutionsproactiveprocessesinsustainabilityarestillinitsearlystages(Ceulemansetal,2015,LozanoetAl.,2014;Alonso‐Almeidaetal.,2015).Ithasbeenobservedthattherearearelativelysmallcohortofinstitutionsthatareseeking to put sustainable development at the heart of their teaching, research,knowledge exchange and operations (Godeman et Al, 2014) as well as althoughplaying a leading role in promoting sustainable development movements,universitiesstronglylagbehindonsustainabilityreportingduetomissingreportingguidelines(LopattaandJaeschke,2014).

Universitiesaremakingefforts,inmoreorlessintensity,towardsustainability,butthese initiativesarereported in fragmentedwayssuchasonwebsites, indifferentreportsor inuniversitybrochures therefore,universitiesmaybe failing to exploitopportunities to improve their positioning compared with competitors (Alonso‐AlmeidaetAl,2015).

AttheItalianlevelithasbeenstatedthatuniversitieshavepaidlittleattentiononthe reportingprocess,which isoftenhardlydisclosedat all, andonlyoccasionallypresentsahighlevelofstakeholderengagementandastructuredapproach(Siboniet

equipment, sustenance costs (50% for local area students), accommodation and transportation, andcommodities.Allthepricesareupdatedaccordingtotheconsumerpriceindex.


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al2013;MoggietAl,2015;SciarellieTani,2016).Someofthereasonsforthisincludethe low number of HEIs publishing sustainability reports, the low quality of thereports,andthelackofconsecutivereporting.

Moreover,researchershighlightthatthepracticeofsustainabilityreportingintheuniversitycontextisnotwidespreadandthesustainabilityreportsissuedaremainlypivotal versions (Frey et Al., 2010). At the same time, it was found a lack ofquantitative information and little attention on the disclosure of environmentalaspects(CassoneandZaccarella,2009).

UniToseemstoovercometheselimitsofsustainabilitymanagementandreportingprocesses.Inparticular,thepracticeofpreparingaSustainabilityreportisaimedatenhancing the traditional forms of financial reporting, by providing proactivelyinformationrelevanttotheoverallperformanceoftheUniversity.

InUniTotheSustainabilityreportisconceivedasatoolforexternalaccountabilityandcommunicationaimedatexplainingtoallstakeholders,theuniversity’soutputsandresources,toallowcitizenstoassessuniversities’performance,aswellasatoolfor management control systems in universities, in line with Italian scholarssuggestions(SpezialeandZanigni,2007).Inotherterms,thesustainabilityreportingsystem at UniTo, while embracing social and environmental issues as well asproducing social and environmental information, is useful for internal users indecisionmakingprocesses(asstatedbyRiccaboniandLeone,2010andbyAdamsandFrost,2008),aswellasatoolforcomparisonbetweenprogrammesandresultsonwhichthestakeholders’suggestionscancontributetoimprovingtheplanningoffutureactivities(SibonietAl,2013).

While Sustainability reporting in UniTo has been mainly driven by internalmotivations, the process is coherent with the Inside‐out approach described byHerzig&Schaltegger(2011),withinternalperformancemeasurementandstrategicmanagementforsustainabledevelopmentasmaindrivers.

Finally,thereportprocessisinaccordancewithDisterheftsuggestion,thatstatesthat a better integration of the dimensions of participation into sustainabilityassessmentpracticescanhelpindefiningandestablishingparticipatoryapproachesoninstitutionallevel,alongwithfosteringacultureofparticipationinthetransitiontosustainableuniversities(Disterheft,etAl,2014).ReferencesAdams, C., Frost, G. (2008). Integrating sustainability reporting into management

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An,Y.,Howard,D.,HarunH.(2017).SustainabilityReportingataNewZealandPublicUniversity:ALongitudinalAnalysis.Sustainability9(9),1529.


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SUSTAINABILITY MANAGEMENT AND ... - impresaprogetto.it · * Maurizio Cisi, Associate Professor of Business Administration, Department of Management, University of Turin, Corso Unione