Maylia Pramono Sari, Ain Hajawiyah, Surya Raharja, Imang Dapit Pamungkas
There is a significant increase in the publication of sustainability reports among corporations while it is relatively at the early stage for universities. However, there is a literature gap in the relationship between sustainability performance and reporting. Therefore, this study was conducted to analyse the university sustainability reporting practices in Indonesia and this involves determining the reporting channel used by universities, analysing the level of sustainability reporting readiness, and examining the difference between sustainability performance and reporting. Secondary data was obtained from sampled 48 Indonesia universities in the 2018 UI Green Metric World University Rank and analysed quantitatively. The findings showed the universities mostly use several corporate channels and forms to report sustainability, while the Mann Whitney test showed there was no significant difference between Sustainability Performance and Reporting, and between public and private universities in reporting. © Primrose Hall Publishing Group.
Universitas Negeri Semarang, Indonesia; Universitas Diponegoro, Indonesia; Universitas Dian Nuswantoro, Indonesia, Indonesia
