A Maturity Model for Authentic <scp>SDG</scp> Engagement in Higher Education: An Institutional Ideal‐Type Framework Beyond Audit‐Based Rankings

ABSTRACT Global university rankings increasingly position the Sustainable Development Goals (SDGs) as indicators of institutional responsibility, yet their methodologies often privilege selective reporting, superficial compliance and audit‐driven performance. This article offers a conceptual alternative by developing an institutional ideal‐type framework: a nine‐stage Maturity Model for Authentic SDG Engagement in Higher Education. Extending and reinterpreting Crowther's CSR maturity framework, the model introduces a non‐linear spectrum from −1 Regressive Compliance to 7 Stewardship , capturing both organizational progression and the possibility of regression. Each stage is articulated through five analytical dimensions—intentionality; structures and processes; behavioural and cultural dynamics; risks and limitations; and implications for SDG integrity—drawing on institutional theory and Weberian ideal‐type construction. This design enables a systematic mapping of how universities embed, distort or symbolically enact the SDGs under varying governance contexts and ranking pressures. While grounded in concerns raised in the literature and in an empirical critique of the Times Higher Education Impact Rankings, the model does not aim to replace ranking systems. Instead, it offers a field‐informed diagnostic and developmental tool that clarifies the organizational conditions enabling meaningful SDG engagement. The article thus contributes to theory by advancing a new ideal‐type model of SDG maturity and to practice by supporting higher education institutions in strengthening the integrity, coherence and long‐term credibility of their sustainability commitments.