Abstract:
The aim of this study is to define the content and the importance of the Sustainability Reporting, which is a non-financial reporting procedure, prepared by organizations in order to be more transparent and accountable by giving the necessary and reliable information for the decision making processes. It describes also the interdependency between non-financial and financial issues in today’s global environment. The research context is that of higher education. The method is based on a pilot case study for creating the Epoka Center of Service Systems Sustainability (ECOSSS). Because this is a pilot study, there are not actual results but only expected ones. The expected results of the center are: a) to provide the annual sustainability report of Epoka University that would affect directly the ranking, creditability and reporting experience of the University as a whole; b) to offer research, consultation, workshops and training programs.
The engagement in these programs and activities will indicate seriousness and influence on the rating decision of customers and investors by increasing the recognition, trust and creditability, efficiency of risk management, and value creation.