Beyond the greenwash: institutional forces driving university SDG reporting

Sabrina Chong, Irshad Ali, Anil Kumar Narayan and Ibrahim Mustafa Khudir

Accounting Research Journal, 2025, vol. 38, issue 5-6, 692-706

Abstract: PurposeThe purpose of this study is to examine the disclosures on Sustainable Development Goals (SDGs) by the New Zealand (NZ) university sector, with the aim of analysing the extent, content and quality of reporting.Design/methodology/approachSDG reporting data for this study was collected from the websites and reports of all NZ universities. Content and thematic analysis methods were used to analyse the data. The findings were interpreted using an integration of institutional and legitimacy theories.FindingsThe findings show that all NZ universities are under a combination of isomorphic pressures to provide disclosure on SDGs. While all universities provide SDG-specific disclosures, there are significant differences in the extent and quality of these disclosures. A significant proportion of the disclosures, ranging from 62% to 87% across the 17 SDGs, are symbolic in nature, indicating a stronger emphasis on reputation management and institutional legitimacy. This highlights a pressing need for more substantive disclosures that reflect impactful and measurable actions undertaken by universities to advance the SDGs.Research limitations/implicationsThis study advances the existing literature by providing rare empirical evidence of SDG reporting practices within the university sector.Practical implicationsThis study identifies areas of improvement required in university reporting practices and has the potential to assist preparers towards improving the quality of SDG reporting.Originality/valueThis study uses institutional theory to highlight the isomorphic pressures driving SDG reporting. It moves beyond descriptive analysis to critically evaluate whether the SDG disclosures are symbolic or substantive.

Keywords: Sustainable development; Sustainability reporting; SDGs; Universities; Institutional theory (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:arj-02-2025-0040

DOI: 10.1108/ARJ-02-2025-0040

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