The research of the sustainability reporting: the case of Lithuanian public colleges

The article examines the issues of social responsibility and sustainability reporting by higher education institutions (HEIs) and conducts an empirical study of the reports of four Lithuanian public colleges - participants of the United Nations Global Compact (UNGC). The aim is to identify the current state of the reporting of Lithuanian public colleges and prepare for changes. The problem stems from the fact that, in recognition of the importance and relevance of HEIs to the achievement of the Sustainable Development Goals and the implementation of the Ten Principles of the UNGC, there is no unified reporting framework for HEIs. A review of previous research and an empirical study also highlighted the problem. The methodology includes analysis of scientific publications and official documents, as well as quantitative methods such as clustering of report data, analysis of content volume and structure. The findings of the study are as follows: HEIs' reports vary in both form and content; it is difficult to compare information for a lack of common indicators; HEIs focuses on the fundamental Ten Principles areas that are important to them. However, the reports show the strategic attitudes of higher education institutions and disclose practical activities and achievements. This is the first summative study showing the current state of sustainability reporting of Lithuanian public colleges, UNGC participants. It can be used to improve reporting; the dissemination of the results can be useful for other HEIs, UN Global Compact participants, in preparing for the 2024 Communication on Progress and beyond.