SYSTEMATIC LITERATURE REVIEW: INTEGRATION OF SUSTAINABILITY REPORTING IN HIGHER EDUCATION INSTITUTIONS

Abstract

Sustainability reporting is important nowadays. Sustainability reporting can provide and improve information transparency to stakeholders, but sustainability reporting is currently only voluntary. In higher education institutions, standards regarding sustainability reporting do not yet exist, so there is a lack of motivation for higher education institutions to prepare sustainability reports. This study aims to determine the extent of the integration of sustainability reporting in higher education institutions in the world using the systematic literature review (SLR) approach. The results of this SLR found the reasons for preparing sustainability reports in higher education institutions, the focus areas of sustainability reports, challenges, impacts and benefits arising from the sustainability report.