Sustainability reporting in the higher education sector – Case study of Lithuania

The subject of sustainability reporting in higher education is relevant in multiple areas: employment, education, organisational change, responsibility. However, there is a lack of such research in emerging markets, as sustainability reporting is typically voluntary and funding is constrained in these countries. This paper presents research on sustainability reporting in Lithuanian higher education institutions (eleven universities, six higher university schools, and 23 colleges). The research methodology employed utilised analysis of disclosure sources and Global Reporting Initiative (GRI) indicators analysis. Research results showed that higher education institutions disclose sustainability information mainly for promotional and marketing reasons, targeted at the main stakeholder - current and future students. It was found that sustainability information is usually integrated in websites and performance reports; only one institution issues a separate sustainability report. Thus, sustainability reporting is not utilised as a separate theme within a communication strategy, and the opportunity of disclosing the social responsibility of higher education institutions in Lithuania is currently not exercised.