Purpose
The purpose of this study is to assess sustainability reports of US universities to provide findings on the relative importance of disclosure topics.
Design/methodology/approach
The authors conducted content analysis by using a specific university-oriented catalogue of indicators to cover the specific sustainability-related aspects of this sector.
Findings
Sustainability reporting by universities is still in its early stages. The findings show a clear focus on the environmental dimension, whereas the university and the economic dimensions see lower levels of reporting. The social dimension is rarely addressed.
Research limitations/implications
Future research could use the results of this study as a basis for investigating stakeholder expectations towards universities’ sustainability reporting and developing university-specific sustainability reporting standards.
Practical implications
The results could be used to improve universities’ sustainability reporting, as “good” practices are now readily available.
Social implications
The level of reporting on the social dimension is very low. Therefore, developing political incentives to improve universities’ social performance might be of interest.
Originality/value
The investigated setting is unique and contributes several findings in a less-researched area along with several practical, social and research implications.
