Transparency in Higher Education: Online Disclosure of Sustainability Governance in Indonesia

Governance in higher education includes processes, structures, long-term leadership, and policies used to direct, manage, and supervise operational activities. The increasing demand from stakeholders to voice concerns about sustainability governance has become a challenge to gain trust as an institution responsible for policies and strategic decisions in accordance with applicable ethics and regulations. This research aims to determine the extent of online information disclosure about sustainability governance practices in the context of Legal-Entity Higher Education in Indonesia. The method used is qualitative research with content analysis. The GRI-G4 indicators for the General Standard category are used as an assessment of governance performance. The results of the study indicate that indicators of governance, organizational profile, ethics, and integrity are information that is quite highly disclosed. This is because disclosures such as profiles, strategies, and governance structures are commonplace in reports published by universities. Disclosure of governance performance shows their commitment to transparency and ensures that decisions taken are aligned with sustainable principles. The absence of a specific assessment instrument to assess governance in the higher education sector is a research limitation because GRI-G4 tends to be used to assess practices in the business sector.