Is the global reporting initiative suitable to account for university social responsibility? Evidence from European institutions

Purpose Recognising the importance of universities in achievement social and global objectives, this paper aims to study relevance reporting initiative (GRI) methodology for University Social Responsibility (USR) activities, taking into account specificity higher education institutions (HEI). Design/methodology/approach After a review literature background, European HEI reports prepared according latest version GRI standards are selected comparative is carried out. The analysis focusses on comparing what extent responding information needs generated field education. Findings General issues, common all types organisations, adequately reported by HEIs, but difficulties encountered integrating vision that incorporates role their missions related economic, environmental aspects. Research limitations/implications There few with format further research encouraged as number increase. So far, major limitations have been found HEIs societal when using GRI. Practical implications debates USR promoting an increase sustainability. This provides some examples use disclosures can be adapted context, move towards systematisation these practices. Originality/value is, authors’ knowledge, first application sustainability at level, focussing adequacy between missions.