Sustainability Reporting in Universities: A Governance-Oriented Evaluation

This study explores how sustainability reporting has been

institutionalized within the governance frameworks of research and candidate

research universities in Türkiye. Moving beyond a technical or environmental understanding,

the research adopts an integrative perspective that connects governance,

education, research, and social contribution as interrelated dimensions of

institutional sustainability. The empirical analysis draws on sustainability

reports publicly released by 19 Turkish universities between 2023 and 2024,

examined through content and thematic analysis across three dimensions:

governance integration, mission alignment, and strategic planning capacity.

Findings indicate that although sustainability units and commissions have proliferated,

their influence on strategic decision-making and institutional transformation

remains limited. Educational and research practices addressing sustainability

are largely confined to awareness-raising efforts, while community engagement

activities tend to be project-based rather than structurally embedded.

Moreover, most universities employ qualitative rather than data-driven

indicators, revealing a lack of measurable targets and systematic monitoring

mechanisms. Overall, the results demonstrate that sustainability in Turkish

higher education is still framed as an administrative or reporting task rather

than as a foundational governance principle guiding institutional strategy. The

study contributes to the growing literature on higher education sustainability

by offering an empirical framework for assessing the governance depth of

sustainability reporting and by identifying the institutional conditions

required to transform sustainability from a symbolic commitment into a

strategic management paradigm within universities.<o:p></o:p>