Sustainability Reporting of Leading Global Universities in Asia, Europe, and USA
Authors: Edralin Divina , Pastrana Ronald 
Published: February 2023

Sustainable development as a concept is a significant landmark in the environmental theory because it hypothesizes on how society itself should be organized, and not merely on why certain environmental safeguards should be embraced or how they can be best applied. Our study determined the sustainability reporting of selected leading global universities in Asia, Europe, and the USA. Using the descriptive and comparative research designs, fifteen higher educational institutions from leading global universities with business schools and institutional sustainability development programs were used as sample cases. Based on the universities’ published Sustainability Reports, several patterns of sustainability reporting practices appeared to be being used. Results revealed that all the sampled universities in Asia, Europe, and USA publish their Stand-Alone Sustainability Reports annually, as well as publish parts of their sustainability performance in their Annual Reports at the end of every academic year. These reports are made available in their websites year-round. Findings also showed that in terms of reporting framework, the universally recognized Global Reporting Initiative is predominantly used by universities in Asia and Europe, followed by the Environmental Management System certifiable under ISO 14001 standards. USA universities, however, use a combination of standards, some not formal, but patterned it after the models such as the UN Global Standards, Corporate Knights, International Sustainability Campus Network/GULF Framework, and People and Planet Green League. Among the four priority concerns on sustainability reporting, environmental indicators obtained the highest average frequency; followed by governance, social, and economic indicators among the three regions, led by Europe and US universities. Overall, the level of sustainability disclosure is high in all the four indicators, and it is highest among European universities, followed by US universities, and then by Asian universities. We recommend that Philippine universities benchmark their sustainability reporting practices in the manner by which leading global universities practice them.
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