Indonesia Conference Directory

There has been a considerable increase in the publication of sustainability reports among corporation in the last decade, but sustainability reporting in university is relatively at the beginning stage. Besides the phenomenon gap in university, there is literature gap of the relationship between sustainability performance and reporting. In response to the phenomena and literature gap, this study aims to understand sustainability reporting practices by universities in Indonesia, which are first by knowing the reporting channel used by universities, secondly analyses the level of sustainability reporting readiness of universities, and thirdly examine the difference between sustainability performance and reporting. The data used in this study were secondary data and the samples were 48 Indonesian universities in the 2018 UI Green Metric Rank. This study combines content analysis and quantitative analysis. The findings show Indonesian universities use many channels and forms to report sustainability, also the majority of Indonesian university are quite ready for sustainability reporting. The result of Mann Whitney Test shows that there is no significant difference between Sustainability Performance and Sustainability Reporting, also there is no significant different between public and private universities in reporting. This indicates that for certain extent the universities already practiced sustainability but they are not aware or intent to report. The study is limited to the sustainability performance is represented by the rank in this list which might be subject of validity issues. The future study can be focused on the university-s view on sustainability reporting, and the existence of stakeholder demand of such reporting. Further investigation is also needed why sustainability performance is not necessarily following by sustainability reporting.