## 3 Results
### Assessment and Reporting
#### 3.7.6. Frameworks and Guidelines for SR in HEIs  
[PERSON] and [PERSON] [189], [PERSON] et al. [190], and [PERSON] and [PERSON] [191] used either available SR frameworks and guidelines or developed individual \begin{table}
\begin{tabular}{c c c} \hline \hline
**Article** & **Research Theme(s)** & **Research Method(s)** \\ \hline [PERSON] et al., 2019 [186] & Integrated reporting in HEIs’ annual reports & Content and comparative analysis \\ \hline [PERSON] and [PERSON] 2018 [187] & Sustainability in annual HEI reports & Content analysis \\ \hline [PERSON] et al., 2018 [188] & Sustainability reporting (SR) and integrated reporting of a specific HEI & Case study and comparative analysis \\ \hline [PERSON] and [PERSON] 2016 [189] & Characteristics of HEIs’ SD reports & Multiple case study \\ \hline [PERSON] et al., 2011 [190] & State of sustainability reporting (SR) & Content analysis \\ \hline [PERSON] and [PERSON] 2018 [191] & Sustainability reporting (SR) guideline & Content analysis \\ \hline [PERSON] et al., 2018 [192] & Framework and business intelligence tool for sustainability reporting (SR) support & Case study \\ \hline [PERSON] et al., 2018 [9] & Stakeholder engagement and materiality principle of sustainability reporting (SR) & Content analysis and survey \\ \hline [PERSON] and [PERSON] 2018 [193] & Knowledge creation through social and environmental reporting & Case study \\ \hline [PERSON] and [PERSON] 2018 [194] & Importance of disclosure topics & Content analysis \\ \hline [PERSON] et al., 2015 [195] & Relationship between sustainability reporting (SR) and organizational change management for sustainability & Survey \\ \hline [PERSON] et al., 2018 [196] & Institutional characters in relation to sustainability reporting (SR) & Logistic regression \\ \hline [PERSON] et al., 2019 [197] & Organizational changes due to sustainability reporting (SR) process of a specific HEI & Case study \\ \hline \hline \end{tabular}
\end{table} 
Table 15. Articles from the assessment and reporting category focusing on reporting in HEIs. ones. Although evaluations of the available frameworks and guidelines were conducted, SR was also evaluated using frameworks and guidelines. [PERSON] and [PERSON] [189] examined SR in a specific country, basing the analysis on two dimensions proposed by [PERSON] et al. [198], i.e., extensiveness and fidelity. The proposed new areas of research were in-depth analyses, using case studies that could provide insights into the motivation of the first-time reporters. Our review indicates that SR interpretation, or rather, perception by its stakeholders, could also be an interesting research topic. [PERSON] et al. [190] developed a framework to evaluate the state of HEIs' SR in a specific country. This framework and its categories and indicators were based on Global Reporting Initiative (GRI) guidelines and campus SATs. The authors stated that a lack of knowledge about how to assess HEIs' contribution to sustainability is a clear barrier to SR. Further research studies on the state of and trends in HEIs' SR were proposed to promote regular and meaningful SR. Overall, our review of these papers indicates that the potential benefits of sustainability assessment and SR as well as interviews with HEI management on this topic should be topics of future studies. Comparative analyses, including different geographical, economic, and political contexts, could be conducted to identify SR motivations. The authors also proposed more investigations on the indicators and data-generating methodologies used in guidelines and frameworks. [PERSON] and [PERSON] [191] analyzed the reporting principles of SR frameworks and subsequently evaluated the proposed modification of the German Council for Sustainable Development sustainability code for HEIs based on select reporting principles. Research and teaching criteria were identified as underrepresented in the sustainability code for HEIs, indicating that further development of the sustainability code for HEIs is needed.