Building Review Ready Accountability in University SDG Sustainability Disclosures

Abstract This study investigates whether university SDG disclosures are review-ready institutional accounts, rather than fragmented, promotional or ranking-facing messages. The study responds to the UNESCO-IESALC request for whole-institution sustainability accounts by developing and applying the SDG Disclosure Review-Readiness Index (SDG-DRRI). A higher education-specific framework structured around five dimensions: Strategic Alignment, Governance and Accountability, Metrics and Evidence, SDG Coverage and Balance, and Review Readiness. The empirical design was centered on 250 universities identified through Times Higher Education Impact Rankings. The findings suggest that for universities with relevant institutional disclosures, the field is beyond non-disclosure, but not beyond fragmentation. Governance and evidence systems are becoming more evident, but balanced SDG coverage, integration across institutional roles, and clear review logic remain weaker. A complementary analysis of report-based SDG emphasis with THE-related SDG profiles suggests a dual disclosure logic where institutions may present different SDG narratives to different audiences. The study offers a reproducible, disclosure-quality approach, and a practical agenda for advancing university SDG reporting from visibility to review-ready responsibility.