Development of a Sustainability Disclosure Index model for higher education institutions

Abstract

Introduction. The objectives is to develop a comprehensive and relevant Sustainability Disclosure Index (SDI) show that can be utilized by stakeholders to measure sustainability in Indonesian Higher Education Institutions (HEIs) using legitimacy theory Methodology. The population is Indonesian HEIs registered at the University of Indonesia Green Metrics (UIGM) in 2022, totaling 126 HEIs. The census method used in this research and triangulates methods between researchers by confirming the results of content analysis carried out by researchers with experts Results. The first finding was the development of SDI for HEIs based on the Global Reporting Initiatives (GRI), UIGM and Times Higher Education (THE) lists by considering the pointers related with the Sustainable Development Goals (SDGs) and the National Accreditation Board for Higher Education/BAN PT. There are 115 indicators were obtained including sustainability indicators (economic, environmental and social) as well as scholarly pointers (education, research and community service). Discussion. Sustainability Assessment Tools (SATs) has been carried out, but most of them were carried out before 2015 so that the dimensions measured in SATs have not yet accommodated efforts to achieve the SDGs. Consequently, this research develop the new SAT can be utilized by stakeholders to degree sustainability in Indonesia HEI