Abstract

Universities have created new accountability mechanisms in response to the increasing demand for information arising from the sustainability paradigm shift in academia. Universities have begun to publish sustainability reports/SDG reports in response to recent world demands. This article aims to summarize the current sustainability reporting in public universities in Indonesia and assess how these reports align with the SDG Agenda. This study analyzed sustainability reports from nineteen Indonesian public universities, using four main criteria: document category, adherence to reporting standards, consistency over time, and alignment with the 2030 Agenda for Sustainable Development Goals (SDGs). These criteria are essential to assessing transparency, comparability, and accountability in reporting practices. By evaluating these criteria, this study aims to determine how effectively universities communicate their sustainability efforts and how closely they align with the broader SDGs framework. This study highlights that sustainability reporting practices at Indonesian universities are still in their early stages. This research reveals that Indonesian universities need a common framework for compiling sustainability reports or SDGs reports, which results in these reports needing measurable metrics and comparability. Of the nineteen universities, eight integrate their activities with the SDGs in their sustainability reports/SDGs reports. The study suggests creating a framework for sustainability reporting that fits with sustainability principles and the SDGs. This will help the university to become responsible to its stakeholders. This study addresses the need for more research on sustainability reporting in public universities, particularly in Indonesia.