Subject. This article discusses the current state of presentation and disclosure of information on sustainable development by Russian universities. Objectives. Based on the study of the practice of preparing sustainability reports by universities, the article aims to develop recommendations for the formation of reports based on the new ERSGDE concept. Methods. For the study, we used analysis and synthesis, observation, comparison, and generalization. Results. The article offers the author-developed practical recommendations for presenting information on the sustainable development of universities, focused on the three missions of the university (educational, research, and public) and on ESGD approaches (environmental, social, managerial, and digital), as well as a new concept of ERSGDE reporting, defining the principles of report formation. Elements of content, structure, and indicators of ERSGDE reporting are also presented. Conclusions. At present, the practical implementation of the concept of university sustainability reports is only at the formative stage; there are no unified methodology nor mandatory requirements for disclosure. The practical application of the proposed ERSGDE reporting concept can help universities create transparent, complete, and accessible information on sustainable development, expanding the information field for interaction with many external and internal stakeholders.
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