Exploring Heterogeneous Forms of SDG Washing in the Strategic Integration of Sustainability

ABSTRACT This study examines how New Zealand higher education institutions (HEIs) strategically integrate sustainable development in teaching and learning, and to what extent commitments are reflected in organisational components. We identify five distinct forms of sustainable development misalignment based on an analysis of 171 strategic documents from all eight New Zealand universities and 17,401 course outlines offered in 2022. Structural misalignment arises when structural changes, such as tailored policies or formal responsibilities, do not align with strategic priorities. Capacity misalignment occurs when sufficient resources and capabilities do not accompany changes in formal structures. Scope and scale misalignments signify cases where comprehensive commitments to a broad range of Sustainable Development Goals (SDGs) at the organisational level are not reflected at the instructional level, such as in programme and course descriptions. Instructional SDG misalignment occurs when instructional‐level goals captured in course descriptions are disconnected from key course design components (e.g., learning outcomes) that drive day‐to‐day learning. By integrating literature on decoupling and constructive alignment theory, we theorise how these misalignments resemble various forms of ‘SDG‐washing’ and undermine organisational contributions to sustainable development. We advance research at the intersection of strategy and corporate sustainability by providing a nuanced understanding of different manifestations of SDG‐washing and their implications.