From Commitment to Transparency: What Drives <scp>SDG</scp> Disclosure in Asian Universities?

ABSTRACT Sustainable development has become a global priority, with the 2030 Agenda emphasizing the need for collaborative efforts across multiple sectors. Universities, as key institutions in knowledge creation and societal transformation, play a pivotal role in advancing the Sustainable Development Goals (SDGs) through education, research, and institutional engagement. However, beyond contributing to sustainability efforts, universities must also ensure transparency and accountability by effectively communicating their commitment to the SDGs, fostering stakeholder trust, and reinforcing institutional legitimacy. Despite growing academic interest in SDG disclosure in higher education, research on the factors influencing the extent of SDG‐related information dissemination remains limited. To address this gap, this study examines the factors shaping SDG disclosure in Asian universities, applying legitimacy theory as a conceptual framework. Specifically, it investigates the role of institutional characteristics—size, complexity, internationalization, and public status—in influencing the extent to which universities disclose SDG‐related information through their official websites. An econometric analysis conducted on a sample of 125 Asian universities reveals that size and complexity positively impact SDG disclosure, suggesting that larger and more structurally complex institutions are more transparent in reporting their sustainability efforts. Conversely, internationalization and public status show no significant effect on SDG disclosure. These findings contribute to the literature on SDG disclosure in higher education and offer practical insights for universities, policymakers, and standard setters seeking to enhance sustainability communication and institutional accountability.