Disclosure of Sustainability Information in Universities of BRICS Countries: A Study of the Current State and Future Prospects

Research question and objectives : This article aims to examine the current state of presentation and disclosure of information on the sustainability of universities in BRICS countries in the context of the Sustainable Development Goals (SDGs) and the Global Reporting Initiative (GRI) Standards, assessing the quality of public sustainability reports from top universities based on the 2024 pilot BRICS University Rankings. Research contribution: The scientific novelty of the study lies in proposing a new concept of ERSGDE reporting, based on principles of sustainable university activity (Education, Research, Social responsibility, Governance, Digital development, Environment), defining its compilation principles, content elements and structure. Research significance : The study provides a systematic assessment of sustainability reporting practices among top universities in six major emerging economies (China, Russia, South Africa, India, Saudi Arabia, and Brazil), offering a comparative benchmark and mapping current practices. Limitations: The study’s scope is limited to the top 50 universities, with a detailed analysis of a sample of 8 universities from China, Russia, and Brazil. Method : The methodological foundation relies on desktop analysis of publicly available reports. Implications: Adopting the developed ERSGDE reporting framework will enable universities to generate transparent, comprehensive, and accessible information on sustainable development. This is expected to expand the information landscape for engagement with both external and internal stakeholders, enhancing accountability and strategic communication. Future research: Directions include expanding the sample across BRICS, conducting longitudinal tracking of reporting evolution, and investigating the internal drivers and processes behind reporting quality in higher education.