REPORTING AND COMMUNICATING UNIVERSITIES’ PERFORMANCE THROUGH THE SUSTAINABLE DEVELOPMENT GOALS OF 2030 AGENDA: STATE OF THE ART AND OUTLOOK FOR THE FUTURE IN ITALY

The shift of sustainability paradigms within the academic context has prompted universities to develop additional accountability tools to respond to the resulting demand for information. However, in terms of social reporting, universities have complete discretion regarding the con-tent and nature of their sustainability budgets. The resulting diversity in terms of reporting thereof has led to greater heterogeneity with regard to information systems, which in turn poses the risk of making reports from stakeholders difficult to understand and complicating bench-marking analyses between different institutions. The paper aims to summarize the state of the art of social reporting in public Italian univer-sities and to assess the compliance of these reports with global sustainability trends by deter-mining the extent to which the 2030 Agenda’s Sustainable Development Goals are integrated into the substantive indicators used in the preparation of sustainability reports.