Reporting on Sustainability in Universities: A Survey of the Websites of 20 Universities - Shanghai Ranking Leaders

Jacek Kalinowski

European Research Studies Journal, 2025, vol. XXVIII, issue 4, 355-372

Abstract: Purpose: This article aims to analyse the scope of sustainability reporting within the top 20 universities globally, based on the Academic Ranking of World Universities (ARWU 2024), assessing how these institutions disclose non-financial information. Design/Methodology/Approach: The research combines a review of academic literature with a content analysis of sustainability-related disclosures found on the official websites of leading universities. The methodology draws on recognised frameworks and benchmarks within the field of sustainability reporting. Findings: The findings indicate that globally leading universities actively engage in sustainability discourse. However, the lack of standardised disclosure frameworks results in inconsistencies and limited comparability across institutions. There is a strong commitment to the principles of sustainable development, yet reporting practices vary significantly. Practical Implications: The research offers recommendations for university policymakers and regulators regarding the standardisation of sustainability reporting. Improved frameworks would enhance data accessibility and comparability, supporting better accountability and decision-making. Originality/Value: While much academic attention has focused on corporate sustainability reporting, this article highlights a research gap regarding universities. The study contributes original insights and proposes a set of core indicators tailored for higher education institutions.

Keywords: ESG; higher education; sustainable development; integrated reporting; institutional transparency; non-financial disclosure. (search for similar items in EconPapers)
JEL-codes: I23 M41 Q56 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ers:journl:v:xxviii:y:2025:i:4:p:355-372

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