Evaluation of Sustainability Development Goals (Sdgs) Disclosure: Evidence From Libyan Universities
DOI:
https://doi.org/10.65420/5c1fqj27Keywords:
SDG disclosure; Content analysis; Sustainable Development Goals (SDGs); Higher education institutions; Libya; GRI FrameworkAbstract
This study examines Sustainable Development Goals (SDGs) disclosure among eleven universities in Libya. Utilizing the 2016 Global Reporting Initiative (GRI) framework, a content analysis of official university websites was conducted. The findings reveal a significant gap between symbolic sustainability statements and genuine institutional commitment. SDG 4 (Quality Education) was the sole goal achieving a 100% disclosure rate, whereas reporting concerning remaining goals was limited or entirely absent. The study argues that accounting departments within universities should assume a proactive role in sustainability management and reporting. Systems such as Sustainability Accounting and Environmental Management Accounting (EMA) can assist universities in translating broad commitments into measurable and evaluable outcomes.
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