Sustainability Performance and Sustainability Reporting: Two-Way Relationship

Authors

DOI:

https://doi.org/10.15294/jda.v18i1.47828

Keywords:

Higher Education Institutions (HEIs), Legitimacy Theory, Sustainable Development Goals (SDGs), Sustainability Performance (SP), Sustainability Reporting (SR)

Abstract

Purposes: The purpose of this study is to investigate the mutual interaction between Sustainability Reporting (SR) and Sustainability Performance (SP) in Higher Education Institutions (HEIs) in Indonesia. Using the theory of legitimacy as the theoretical foundation, this study tested the hypothesis that SR has a positive impact on SP and vice versa with two control variables, namely campus population and Top 50 Under 50.

Methods: The research sample consisted of 138 universities listed in the UI Green Metric in 2023. A quantitative approach is applied through simple linear regression analysis using EViews software.

Findings: The results revealed a strong positive relationship between SP and SR, suggesting that HEIs with good SP tended to be more transparent in SR. In contrast, HEIs sustainability reporting (SR) can also improve public reputation and trust in institutions, which further strengthens SP.

Novelty: The contribution (novelty) of this study is to substantiate the reciprocal relationship between two variables, namely sustainability performance and sustainability reporting. This research provides insights to improve the transparency and accountability of higher education institutions in Indonesia through sustainability reporting, as well as applying legitimacy theory to explain reporting models that have not been widely researched. These findings enrich the academic literature and provide guidance for policy in higher education institutions.

Author Biographies

  • Maylia Pramono Sari, Universitas Negeri Semarang

    Maylia Pramono Sari is a lecturer in Accounting at the Accounting Study Program at Semarang State University. She graduated from the Doctoral Program in Economics, Faculty of Economics and Business, Diponegoro University, Semarang, Indonesia. Several articles have been published in high-impact international journals including Cogent Business & Management; Montenegrin Journal of Economics; Quality Access to Success (QAS); International Journal of Sustainable Development and Planning (IJSDP); Journal of Governance and Regulation (JGR); Humanities & Social Sciences Reviews (HSSR); International Journal of Financial Research; International Journal of Scientific & Technology Research (IJSTR); International Journal of Innovation, Creativity and Change (IJICC); International Journal of Advanced Science and Technology (IJAST); Academy of Accounting and Financial Studies Journal (AAHSJ); Journal of Legal, Ethical and Regulatory Issues; Academy of Strategic Management Journal; Investment Management and Financial Innovations; Journal of Positive School Psychology; Visions for Sustainability. She is indexed in Scopus (ID: 57215781788).

  • Noor Ismawati Jaafar, Universiti Malaya

    Dr. Noor Ismawati Jaafar is a Professor in Information Systems at the Department of Decision Science, Faculty of Business and Economics. She held various administrative positions including Director of the Graduate School of Business, Deputy Dean (Research) and Head of Department. She obtained Doctor of Business Administration (DBA), from Macquarie University. She holds a professional qualification as Certified Financial Accountant (CFiA) from the Malaysian Institute of Certified Public Accountants (MICPA). She has completed supervising eleven (11) Doctoral students and thirty-three (33) students at Master levels. She has led consultancies involving projects such as the National Broadband Initiatives, Case Studies on COVID-19 Vaccination Roll-out Program and the Economic Enhancement Program for MRT3. Her main research areas are IT governance, IT management, human computer interactions, and IT adoption. She has been appointed as Visiting Professor and Adjunct Professor at Aoyama Business School, Universitas Diponegoro, Universitas Negeri Yogyakarta, Universitas (Scopus ID: 15848399900)

  • Ani Fitriani , Universitas Negeri Semarang

    Ani Fitriani, SE, is a master's student in the Master of Accounting program at the Faculty of Economics and Business, Semarang State University. She earned her Bachelor of Accounting degree from Semarang State University. She is active as a laboratory assistant and research assistant for lecturers. Her research interests include sustainability accounting in higher education. Her undergraduate and graduate thesis address sustainability issues in higher education. Her publication, "Sustainability reporting and sustainability performance in higher education institutions in Indonesia," was published in the Jurnal Akademi Akuntansi (Accounting Academy Journal).

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Published

2026-08-25

Article ID

47828

Issue

Vol. 18 No. 1 (2026)

Section

Articles