Disclosing SDGs achievement indicators in the reporting of Russian universities based on the ESG approach. Part 1

Abstract

Subject. This article examines the issues of proactive engagement of universities in the implementation of international initiatives in the field of sustainable development, including through the disclosure of indicators on the Sustainable Development Goals (SDGs) achievement in their public reporting based on the ESG approach. Objectives. The article aims to systematize the existing frameworks in the field of preparing reports on sustainable development, as well as analyze the sample data of leading Russian universities on the implementation of the SDGs using the ESG approach. Methods. For the study, I used the methods of content and systems analyses, and information grouping. Results. The theoretical part of the article systematizes the existing regulatory context of sustainable development reporting, taking into account the analysis of the possibility of its use by higher education organizations. The empirical part of the article assesses the quality of reporting on sustainable development (the SDGs achievement) by a number of domestic universities. Conclusions and Relevance. The overwhelming majority of leading Russian universities report on the SDGs achievement, focusing on their guidelines and strategies in favor of sustainable development of the country and regions. The list of ESG indicators systematized in the article, adapted to the specifics of the higher education sector, can be used as a tool for assessing the changes in the results achieved by universities. The results of the study can be of interest to researchers in the field of university management, representatives of the administrative level, analysts and employees of accounting and analytical structural divisions of universities, which form the information base for generating public reports and making management decisions in the field of sustainable development.