Disclosure of Sustainable Performance in Higher Education in Indonesia

Abstract

This aim of this study is to examine the level of disclosure of the implementation of Sustainability Performance, especially for state higher education in Indonesia (profile, economic, environmental, social, educational). State universities with PTNBH status were the population, and 9 universities were the research samples for the period of 2017-2019. Data were collected using the Campus Sustainability Instrument or Graphical Assessment of Sustainability in Universities (GASU) and content analysis as an analytical technique covering the stages of decontextualization, recontextualization, categorization and compilation. The findings of this study show that the average level of disclosure on the Sustainability Performance of Indonesian universities is still low (42% of all dimensions and indicators) with the highest level of disclosure on the educational dimension, followed by economic, profile, social and environmental dimensions, respectively. This research has practical implications for higher education management to strengthen disclosure as a form of commitment, transparency and credibility to stakeholders and to support the government for sustainable environmental development.