Sustainability Reporting Trends in Asian Higher Education: an Analysis of QS Top 200 Universities

Abstract

The adoption of sustainability reporting in higher education institutions (HEIs) across Asia has grown significantly in recent years, driven by increased stakeholder demands, regulatory changes, and the inclusion of sustainability indicators in global university rankings such as QS. This study aims to analyze the trends of sustainability reporting among 58 universities ranked in the Top 200 of the QS Asia University Rankings from 2021 to 2024. Utilizing the Global Reporting Initiative (GRI) Standards 2021 as a measurement framework, this research assesses the Sustainability Disclosure Index (SDI) based on published sustainability reports and ESG-related documents. The findings reveal considerable variation in reporting practices across institutions. Some universities, such as UTAR, RITSUMEI, DU_BD, and UBD, consistently achieved high SDI scores, suggesting a well-established commitment to sustainability integration and transparency. Conversely, other institutions exhibited declining or stagnant reporting trends, indicating potential gaps in capacity, strategic focus, or adaptation to updated reporting standards. This study contributes to the understanding of sustainability reporting dynamics in Asian HEIs and highlights the importance of structured frameworks like GRI in enhancing transparency, accountability, and institutional alignment with the Sustainable Development Goals (SDGs).