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Раскрытие показателей о достижении целей устойчивого развития в отчетности российских вузов на основе ESG-подхода. Часть II
Subject. The wide dissemination of sustainable development concept contributes to the active participation of universities in the implementation of international initiatives in the field of sustainable development, including through the disclosure of SDGs indicators in public reporting based on the ESG approach.
Objectives. The purpose of the study is to systematize existing frameworks in the field of sustainable development reporting, as well as to analyze sample data from leading Russian universities on the implementation of SDGs using the ESG approach, which allows evaluating the effectiveness of their activities in three key aspects: environmental, social and governance.
Methods. As research methods, content analysis was used, which provides a quantitative assessment of data and a calculation of the frequency of fragments related to the disclosure of data on SDGs achievement by universities; system analysis for aggregating the results obtained; grouping information; identification of logical connections between the facts; formulation of critical remarks and conclusions.
Results. The theoretical part of the article systematizes the existing regulatory context for sustainable development reporting, taking into account the possibility of their use by higher education organizations. The empirical part of the article assesses the quality of reporting on sustainable development (on achieving the SDGs) by a number of domestic universities that have achievements according to the international rankings Times Higher Education - Impact Rankings and QS World University Rankings: Sustainability in order to generalize the practice and conceptualize the system of ESG indicators on level of universities to achieve the SDGs, which implies the possibility of its further dissemination and implementation by Russian universities.
Conclusions and Relevance. The vast majority of leading Russian universities practice the formation of reports on the achievement of the SDGs, broadcasting their guidelines and strategies in favor of the sustainable development of the country and regions. The list of ESG indicators systematized in the article, adapted to the specifics of the higher education sector, can act as a tool for calculating and evaluating the results of universities in dynamics. The results of the study are of interest to researchers in the field of university management, representatives of the administrative link, analysts and employees of the analytical or accounting structural units of universities that form the data for reporting and making managerial decisions in the field of sustainable development.