Popular Financial Reporting as a governance and accountability tool to manage complex plurality of needs: the case study of the University of Turin

Abstract

This study examines whether “Popular Reporting” enables universities to fulfil sustainability reporting guidelines while facilitating effective stakeholder engagement. Using the University of Turin as a case study, the research explores how this reporting approach addresses the dimensions of polycrisis by aligning institutional actions with stakeholder needs. The methodology involves the analysis of institutional documents, semi-structured interviews with governance representatives, sentiment analysis to identify key issues and an evaluation of the dialogic capacity of reporting to meet governance and stakeholder informational demands. The findings highlight that Popular Reporting provides a concise yet comprehensive representation of institutional activities and their broader context, ensuring the inclusion of stakeholder-relevant topics. By adhering to the "University Sustainability Report" guidelines and RUS-GBS standards, this dynamic reporting approach bridges the gap between traditional social reporting and the complex requirements of sustainability communication. The study underscores the practical value of Popular Reporting as a dialogic tool that strengthens governance processes while fostering meaningful stakeholder relationships. Its implications extend beyond the University of Turin, suggesting broader applicability in academic institutions seeking to enhance accountability and address stakeholder sentiment. Future research could expand these insights to different contexts, further validating Popular Reporting as an effective mechanism for institutional sustainability and stakeholder engagement.