Environmental sustainability in Italian mega-universities: an analysis of plans and reports

Purpose Awareness of environmental sustainability is gaining momentum. Universities have a strategic responsibility to contribute to the ecological transition of the communities with which they interact. Disclosure can enhance universities’ legitimacy by improving communication with stakeholders about the concrete actions taken to promote environmental sustainability. This study investigates whether and how Italian public universities integrate environmental sustainability into their strategic vision and accounting documents. Design/methodology/approach A summative content analysis was used to identify environmental sustainability topics in mandatory plans and voluntary sustainability reports of all Italian public mega-universities. The research also identified role performance behaviors underpinned by the substantive management approach of the legitimacy theory. Findings The results show that universities are progressively increasing the degree of environmental sustainability disclosure. However, environmental topics appear more often in reports than in plans, suggesting that environmental sustainability is often overlooked in universities’ strategic vision. Notably, some universities – mainly located in Northern Italy – link the same environmental information in both plans and reports. This alignment is an example of role performance behavior, reflecting a coherent disclosure of sustainability actions and objectives. Originality/value This study highlights that a genuine commitment to environmental sustainability by public universities requires alignment of environmental disclosure between planning documents and sustainability reports. It identifies preliminary role performance experiences in public universities, which may provide valuable insights for academics and managers as well as for other public sector entities. The findings also emphasize the need for institutional sustainability guidelines specifically designed for universities.