Do Vice Chancellors' Career Horizon Matter for University Sustainability Performance? The Moderating Role of Soft Information

被引:2
作者
Roberts, Lee [1 ]
Wang, Yang [1 ]
Elamer, Ahmed A. [2 ,3 ,4 ,5 ]
机构
[1] Univ Dundee, Sch Business, Dundee, Scotland
[2] Brunel Univ London, Brunel Business Sch, London, England
[3] Gulf Univ Sci & Technol GUST, Gulf Financial Ctr, Kuwait, Kuwait
[4] Azerbaijan State Univ Econ UNEC, UNEC Accounting & Finance Res Ctr, Baku, Azerbaijan
[5] Mansoura Univ, Fac Commerce, Dept Accounting, Mansoura, Egypt
关键词
boilerplate; career horizon; forward-looking; higher education institutions; soft information; sustainability; UPPER ECHELONS; DISCLOSURE; QUALITY; AGE;
D O I
10.1002/ijfe.3052
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
In the evolving landscape of higher education, leadership plays a pivotal role in directing institutional strategies towards sustainability. This study examines how the career horizons of Vice Chancellors (VCs)-often akin to CEOs in the corporate sector-influences the sustainability performance of UK universities. Using a unique hand-collected dataset covering the years 2018-2022, our results show that shorter VC career horizons negatively impact universities' sustainability performance, indicating that VCs closer to retirement are more ethically and sustainability-focused. Moreover, we explore how the disclosure of soft information-characterised as boilerplate and forward-looking language in sustainability reports-affects this relationship. Our analysis indicates that this soft information significantly moderates the effects of VCs' career horizons on sustainability outcomes. Specifically, we discover that extensive use of forward-looking and boilerplate language tends to exacerbate the negative impacts of shorter VC tenures on sustainability performance. This research contributes to the academic discourse by documenting how leadership tenure and the strategic use of narrative in public disclosures interact to shape institutional sustainability. The findings advocate for a strategic approach in leadership appointments and reporting practices, enhancing the alignment between leadership characteristics and the long-term sustainability goals of higher education institutions.
引用
收藏
页码:2964 / 2980
页数:17
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