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.
Lozano R. Diffusion of Sustainable Development in Universities' Curricula: An Empirical Example from Cardiff University. Journal of Cleaner Production, 2010, vol. 18, iss. 7, pp. 637-644. URL: Link
Xue Q. Increasing Commitment to the Sustainable Development Goals across Universities Worldwide. Sustainable Horizons, 2022, vol. 2, 100021. URL: Link
Aleixo A.M., Leal S., Azeiteiro U.M. Conceptualization of Sustainable Higher Education Institutions, Roles, Barriers, and Challenges for Sustainability: An Exploratory Study in Portugal. Journal of Cleaner Production, 2018, vol. 172, pp. 1664-1673. URL: Link
Bice S., Coates H. University Sustainability Reporting: Taking Stock of Transparency. Tertiary Education and Management, 2016, vol. 22, iss. 1, pp. 1-18. URL: Link
Filho W.L., Shiel C., Paco A. et al. Sustainable Development Goals and Sustainability Teaching at Universities: Falling Behind or Getting Ahead of the Pack? Journal of Cleaner Production, 2019, vol. 232, pp. 285-294. URL: Link
Agbedahin A.V. Sustainable Development, Education for Sustainable Development, and the 2030 Agenda for Sustainable Development: Emergence, Efficacy, Eminence, and Future. Sustainable Development, 2019, vol. 27, iss. 4, pp. 669-680. URL: Link
Akberdina V.V., Vasilenko E.V. [The university as a participant of the regional innovation ecosystem: A typology of basic behavioral strategies]. Universitetskoe upravlenie: praktika i analiz = University Management: Practice and Analysis, 2022, vol. 26, no. 2, pp. 9-26. (In Russ.) URL: Link
Makarov I.N., Nazarenko V.S., Osipova I.V., Lesnykh E.V. [ESG approach in the strategic management of national and regional economic systems]. Kreativnaya ekonomika, 2022, vol. 16, no. 7, pp. 2569-2586. (In Russ.) URL: Link
Makarov I.N., Nazarenko V.S. [ESG as a factor of competitiveness of business and regions in the context of sustainable development]. Uchenye zapiski Tambovskogo otdeleniya RoSMU, 2021, no. 24, pp. 26-37. (In Russ.) URL: Link
Tomilin O.B. [Postponed problems of university management: A strategic dimension]. Universitetskoe upravlenie: praktika i analiz = University Management: Practice and Analysis, 2022, vol. 26, no. 2, pp. 38-58. (In Russ.) URL: Link
Dremova O.V., Shcheglova I.A. [Russian universities’ third mission: A trend towards (non)commercialization?]. Universitetskoe upravlenie: praktika i analiz = University Management: Practice and Analysis, 2022, vol. 26, no. 2, pp. 27-37. (In Russ.) URL: Link
Polyakova P.M., Malkov A.V., Rudakova N.A. [Analysis of ESG transformation of Russian oil and gas companies]. Uspekhi v khimii i khimicheskoi tekhnologii, 2022, vol. 36, no. 1, pp. 78-81. URL: Link (In Russ.)
Chambers D.P., Walker C. Sustainability as a Catalyst for Change in Universities: New Roles to Meet New Challenges. In: Davim J., Leal Filho W. (eds) Challenges in Higher Education for Sustainability. Management and Industrial Engineering. Springer, Cham, 2016. URL: Link
Hajer M., Nilsson M., Raworth K. et al. Beyond Cockpit-ism: Four Insights to Enhance the Transformative Potential of the Sustainable Development Goals. Sustainability, 2015, vol. 7, iss. 2, pp. 1651-1660. URL: Link
