Carbon Emissions Measurement as Intra-Action: Incentives to Disclose Air Emissions at a Canadian University

Autor/inn/en	Porporato, Marcela; Samuels-Jones, Tameka
Titel	Carbon Emissions Measurement as Intra-Action: Incentives to Disclose Air Emissions at a Canadian University
Quelle	In: International Journal of Sustainability in Higher Education, 24 (2023) 7, S.1540-1560 (21 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1467-6370
DOI	10.1108/IJSHE-12-2021-0497
Schlagwörter	Pollution; Social Responsibility; Measurement; Models; Sustainability; Foreign Countries; Incentives; Universities; Disclosure; Canada + Suchen Sie Ihr Suchwort? Schadstoffbelastung; Soziale Verantwortung; Messverfahren; Analogiemodell; Nachhaltigkeit; Ausland; Anreiz; University; Universität; Kanada
Abstract	Purpose: The purpose of this paper is to use the case of York University in Canada to analyze the connection between University Social Responsibility and voluntary disclosure. The authors examine whether the university's voluntary air emissions disclosure is performative by exploring whether York University's espoused commitment to its community stakeholders truly guides its incentive to disclose carbon emissions in the absence of a legal mandate. Design/methodology/approach: This qualitative exploratory study uses a post-humanistic approach to build on publicly available data on key measures and metrics of air quality and carbon emissions to facilitate our understanding of representational and interventionist uses of measurement models by social actors and their basis for making voluntary disclosures. Findings: York University linked the logic of capital markets with sustainability disclosures as an incentive for managing the cost of long-term debt. This paper contributes to measurement practice of sustainability disclosure by reinforcing the practice-theoretic conception of measurement that questions the independent nature of objects measured from the measurement methods and reporting tools. Practical implications: The findings of this study are important to higher education administrators, regulators and policymakers, as they offer a strategic guide for the assessment of reports on an organization's commitment to sustainability and in determining the efficacy of voluntary reporting to community stakeholders in general although they are intended for specific groups. Originality/value: Using York University as an illustrative case, the authors argue that air emissions per se are not a reality that shapes decisions at the organizations; instead, the intra-action of air emissions measurement, communications and operational investments define the reality where sustainability is advanced. Specifically, the authors find that the performative effects of emissions disclosure may be associated with socially desirable outcomes in terms of social responsibility and concrete financial rewards. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01