Materiality as a Boundary of Accountability in University Sustainability Reports

Viviana Paola Delgado Sánchez
Universidad Piloto de Colombia, Bogotá, Colombia
Andrés Mauricio Castro Figueroa
Corporación Universidad Piloto De Colombia,Bogotá, Colombia
Carlos Fabian Rico Rojas
Universidad Francisco de Paula Santander, Cúcuta, Colombia

How to Cite

[1]
Delgado Sánchez, V.P. et al. 2026. Materiality as a Boundary of Accountability in University Sustainability Reports. Mundo FESC Journal. 16, 36 (Sept. 2026). DOI:https://doi.org/10.61799/2216-0388.1753.
Dimensions Metrics
https://plu.mx/plum/a/?doi=10.61799/2216-0388.1753

sustainability reports; GRI adoption; accountability theory; monologic and dialogic accountability; materiality analysis; external verification; Latin America; higher education.