Education for Corporate Sustainability Disclosures by Higher Educational Institutions – A Quantitative ABCD Analysis

Purpose: The main aim of the paper is to administer and analyse the comprehensive analysis approach known as ABCD analysis to determine its suitability in the analysis of education for corporate sustainability disclosures. It also aims to use factor analysis and elementary analysis for further insights into the topic. Design: The study follows a systematic literature review by the way of keyword search, for factors and elementary analysis under the ABCD framework. For the quantitative analysis focus group method is adopted by assigning the weights to the factors and elements identified in the study Findings: The researcher found that the ABCD analysis framework is suitable for any business, concepts, systems, strategies, and many others. Through focus group interactions it also finds that the concept of education for corporate sustainability disclosures by higher educational institutions is quite advantageous to its stakeholders. Originality value: This paper extensively studies the corporate sustainability disclosure education by HEIs using the ABCD analysis framework. Though several ABCD analysis are published related to the higher educational institutions, this paper opens the door of new research in the area of Education for Corporate Sustainability Disclosures finding the critical constituents elements and underlining its importance in the modern education system. Paper Type: Empirical Paper