“…Overall, there are many benefits resulting from the adoption of sustainability reporting, such as the internationalization of the institution (Calitz et al , 2018; Hassan et al , 2019; Kräusche and Pilz, 2018; Sassen et al , 2018; Zorio-Grima et al , 2018), attraction for the best stakeholders to be a part of the university (engaged employees and students) and improve interest for external investors (Hassan et al , 2019; Kräusche and Pilz, 2018; Trireksani et al , 2021; Zheng et al , 2020), better communication related to corporate social responsibility (Calitz et al , 2018; Hassan et al , 2019; Klußmann et al , 2019; Kräusche and Pilz, 2018; Larrán Jorge et al , 2019; Melles et al , 2022; Moggi, 2019; Nicolò et al , 2021; Sepasi et al , 2018; Yáñez et al , 2019; Zheng et al , 2020), contribution for the sustainable development issues, acquirement of better processes and greater visibility for the community.…”