Promoting Sustainable Development Goals (SDGs) through Sustainability Reporting Practices: A Study of Higher Education in Indonesia

Abstract

Sustainable Development Goals (SDGs) have driven sustainability practices and initiatives in higher education institutions. This study aims to uncover sustainability reporting practices in higher education institutions as an effort and contribution of higher education institutions in achieving the SDGs. The study focuses on six (6) universities in Indonesia that have achieved the top five rankings in UI GreenMetric over the past five (5) years (2020-2024). Content analysis was used to uncover how these universities carry out sustainability reporting practices through their respective reports and websites. The results of the study show that universities in Indonesia have made efforts to encourage the promotion of SDGs through sustainability reporting practices and online information disclosure through their respective websites. There are two forms of reporting practices, namely sustainability reports and SDGs reports, based on applicable provisions. The SDGs report reveals policies, strategies, initiatives, and activities related to the 17 SDGs, accompanied by data and documentation. The sustainability report includes policies and initiatives in managing environmental and conservation issues, such as energy, water, waste, as well as education and research, which are characteristics of higher education. Other results show that the information disclosed on the website includes complete and interesting data and documentation.