Accounting for and Reporting Sustainability in Higher Learning Institutions: A Status Report and Recommendations for Improvement Areas

• In Event: Public Interest 2

Abstract

This paper addresses the growing movement towards sustainability reporting by organizations across the world. In the USA, reporting sustainability is done voluntarily, and usually lacks full disclosure. The purpose of this paper is two-fold. First, it addresses the problem with organizations’ voluntary reports, especially the lack of a “best practices” model. This is done in the context of higher learning institutions. Sustainability programs at University of Vermont and Yale University are used as models. Second, it attempts to create an accounting intention and show the accounting impact, or effect on financial results, higher learning institutions can financially benefit from sustainable practices on campuses.

Author

• Bethany Naccarato, Southern CT State University