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The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.

The paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.

The paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.

This paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.

The purpose of this paper is to compare the sustainability dimensions reported on the websites of public and private universities in Ghana, an emerging economy.

The universities in Ghana were categorized under public and private universities. The top five under each category were chosen (by Edu Rank’s ratings), and data was gathered from the websites of the sampled universities. Data analysis was conducted using Global Reporting Initiative (GRI-G4) framework and sustainability tools for campus assessment. Findings were then analyzed through stakeholder theory’s lens and organizational characteristics such as ownership, students’ acceptance ratios, performance, size and age.

This study’s results show that the key aspects of sustainability disclosed on the websites of the sampled private and public universities in Ghana are more of economic and campus sustainability assessment indicators than the social and environmental dimensions. Contrary to the popular notion that private sector organizations do more sustainability reporting than those in the public sector, in the case of Ghana, the sampled public universities reported more than the privately owned universities. This study attributes the extent and variations of sustainability reporting among the public and private Ghanaian universities to the universities’ characteristics such as students’ acceptance ratios, performance, size, ownership and age.

The findings from this study indicate that in improving the value of sustainability reporting, stakeholders of the educational sector in emerging economies should encourage universities to adopt the GRI-G4 framework and campus sustainability assessment indicators in disclosing their sustainability initiatives.

To the best of the author’s knowledge, this paper is the first study to compare the extent and variations in sustainability reporting between public and private universities in an emerging economy.

The purpose of this study is to assess sustainability reports of US universities to provide findings on the relative importance of disclosure topics.

The authors conducted content analysis by using a specific university-oriented catalogue of indicators to cover the specific sustainability-related aspects of this sector.

Sustainability reporting by universities is still in its early stages. The findings show a clear focus on the environmental dimension, whereas the university and the economic dimensions see lower levels of reporting. The social dimension is rarely addressed.

Future research could use the results of this study as a basis for investigating stakeholder expectations towards universities’ sustainability reporting and developing university-specific sustainability reporting standards.

The results could be used to improve universities’ sustainability reporting, as “good” practices are now readily available.

The level of reporting on the social dimension is very low. Therefore, developing political incentives to improve universities’ social performance might be of interest.

The investigated setting is unique and contributes several findings in a less-researched area along with several practical, social and research implications.

The purpose of this paper is to explain the extent and content of the sustainability disclosure of public and foundation (private but not-for-profit) universities in Turkey.

Subsequent to a systematic literature review of six academic databases and the National Thesis Center, a content analysis using a combination of Global Reporting Initiative and campus assessment tools from previous studies is conducted on stand-alone sustainability reports and websites of a purposive sample of eight universities in Turkey.

Infrequent and unsystematic sustainability practice done through websites seems to be more prevalent than formal reporting through international initiatives. Research and practice diverge by focusing on different sustainability indicators. Sustainability needs to be integrated into teaching and curriculum through university policies and regulations. Foundation universities show greater effort in sustainability reporting than public universities.

The research is limited by the availability of mostly self-reported, dispersed and unaudited data by foundation universities in addition to framework-imposed specificities. Furthermore, there is only one public university with a formal sustainability report in the sample.

The findings offer suggestions for developing extra sustainability indicators and may assist local policy-makers and researchers in their efforts to improve sustainability reporting by local universities.

This comprehensive research effort is one of the few studies from a non-Western country perspective and the only study on Turkey in relation to universities and sustainability reporting.

The purpose of this paper is to present the development of an integrated sustainability reporting. In this paper success criteria are named and empirical values when dealingwith specific challenges are formulated. The focus is on the development of criteria for reporting, the involvement of university members and quality assurance.

The voluntary and compulsory reporting requirements of German universities are presented, and the concept for integrated reporting is developed from them. Possible criteria catalogues for the evaluation of sustainable development are presented and evaluated. However, the focus is on the practical experience that the university has made in the launch and implementation of an integrated sustainability reporting – both in terms of content and organisation.

A prerequisite for the preparation of a sustainability reporting is that the university develops a common understanding of sustainability and formulates objectives. This results in a structure for the reporting which is self-explanatory. For the project management before, during and after the reporting, it is indispensable to structure the work sequence (data collection, data analysis, text editor, etc) and to ensure a process-accompanying communication. Participation by all university groups in reporting is necessary.

Universities have a special responsibility for the sustainable development of society. To be accountable for their activities in the field of sustainability, the practical report provides a handbook on which universities can set up their own sustainability reporting.

At German universities, there is a lively discussion on how to define a criteria catalogue to report objectively on sustainability. The Eberswalde University for Sustainable Development is involved in the discussion and, at the same time, sets a good example. This article describes the practical implementation of the Sustainability Report.

Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.

Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.

The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.

The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.

Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.

The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.

This study aims to identify how literature has addressed sustainability reporting in universities over time and determine traceable patterns and trends.

A comprehensive systematic review protocol of the Emerald Insight, Web of Science, Science Direct, Scopus, Springer Link and Wiley Online Library databases was performed for the studies published during the past decade. The following steps were involved in this study: search and collection of literature, study selection, quality assessment, data extraction and data analysis. A total of 40 articles met the inclusion criteria and the quality assessment.

The results demonstrated that the most used tools to assist sustainability reporting in universities are the global reporting initiative framework and the graphical assessment of sustainability in universities. However, the adoption of the integrated reporting framework is encouraged. The level of reporting is not yet high, and social and educational indicators are being disclosed in the following areas: community, services and transfer; curriculum and teaching; operation; and research.

This study provides a recent overview of sustainability reporting worldwide. By discussing the findings, the authors presented the practical implications of starting a sustainability report at the university and the associated difficulties and benefits.

The recent development in integrated reporting (<IR>) demonstrated a potential government tool for decision-making in allocating resources and developing sustainable policies for higher education institutions. This paper aims to examine the extent of the disclosure level of <IR> content elements in the annual reports of Malaysian Public Universities (MPUs). Additionally, the relationship between the disclosure level of <IR> content elements and the specific characteristics of MPUs is investigated.

The study performed descriptive statistics analysis for each component of <IR> content elements. This idea is achieved by examining the annual reports of MPUs between 2016 and 2018. The relationship was also investigated using ordinary least squares, fixed effect and lagged models.

The findings showed an increasing trend in the disclosure level of <IR> content elements in MPUs’ annual reports, supported by institutional theory. Furthermore, RUs exhibited a significant positive relationship with the disclosure level of <IR> content elements, whereas university size and report conciseness are insignificant variables.

The study adds to the body of knowledge in public sector accounting and has significant implications in the industry. This implication is specific to achieving sustainable development goals within the context of a developing country, paving avenues for further MPU reporting studies.

This paper explores stakeholder perceptions on the nature and extent of sustainability reporting on the websites of technical universities (TUs) in Ghana.

The authors collected data from the websites of the 10 TUs in Ghana and interviewed the stakeholders of the TUs. In analyzing the data, the authors used thematic analysis for the interview responses. The authors also adopted the global reporting initiative (GRI) guidelines and campus sustainability assessment tools for the presentation and analysis of the sustainability disclosures on the websites of the TUs.

The authors found that due to weak institutional coercions, there were limited disclosures on the websites of the TUs, which aimed at gaining stakeholders' legitimacy; the disclosures were more focused on organizational profile, governance and educational aspects of sustainability. To a large extent, while some external stakeholders such as parents, regulators and alumni appear to be less interested in the disclosures on the TU's websites, internal stakeholders such as employees (teaching and non-teaching staff) and students who frequently visited the TU's websites perceived limited reporting and were not impressed with the extent of sustainability disclosures on these websites.

The findings of this study are intended to assist policy-makers in the educational sector to appreciate the importance of sustainability reporting on their websites. The results of this study will assist higher educational institutions (HEIs) in increasing the success rate of sustainability implementation by overcoming the lack of sustainability disclosures on their websites. Thus, the results of this study have implications for sustainability implementations, particularly those in emerging economies and policy-makers of universities worldwide.

This study could provide two significant values. First, to the best of the authors’ knowledge, no other study has explored stakeholder perceptions of sustainability reporting in implementing sustainability within the education sector. Second, the results were arrived at by combining stakeholder consultations with content analyses, which could be a good guideline for sustainability implementation in the educational sector of developing countries.

The purpose of this study is to examine the current state of online sustainability reporting in the Hong Kong higher education sector from a variety of perspectives.

The multiple case study was the research method for this research. Content analysis of the university website, as well as interview with university management, personnel in the sustainability office, academics and students, were adopted for data collection. An assessment framework for sustainability reporting was developed as an instrument for content analysis, based on G4 guidelines and prior literature.

The authors observe that most Hong Kong public universities have a specific webpage for sustainability reporting on the website, which consists of an amount of sustainability-related information in terms of general aspects, specific aspects and stakeholder participation. Moreover, they notice that Hong Kong public universities attach importance to sustainability and its reporting, and they would like to communicate their sustainability activities to various stakeholders and the community where they operate.

This paper indicates some practical implications for academics, university management, policymakers and sustainability education amongst universities in Hong Kong and beyond.

This paper argues that universities, as a central place to foster talents and future leaders, should operate in a sustainable manner at the first place and then report their sustainability-related activities taking full advantage of the current information and communication technologies, so as to discharge accountability to various stakeholders and meet the expectations of the community where they operate.

This paper uses a multiple case study approach to explore the status of online sustainability reporting at Hong Kong universities, which contributes to limited research in the area, particularly for online sustainability reporting in the higher education institutions, and makes some contributions to the extant literature.