Abstract

The communication of sustainable development is essential for higher education institutions (HEIs), which voluntarily prepare sustainability reports (SRs) to demonstrate commitment and inform strategic decision-making. This study conducts a systematic literature review (SLR) to identify and analyze the challenges associated with implementing SRs in HEIs and their implications for strategic management. Some key challenges include publication practices, accessibility, comparability, sustainability assessment, limited stakeholder engagement, and an underdeveloped sustainability culture. Proposed solutions involve adopting HEI-specific SR guidelines, strengthening sustainability culture across institutional levels, and enhancing stakeholder participation. A bibliometric analysis of existing literature supplements the SLR to identify emerging trends, research gaps, and future opportunities. This study offers practical recommendations to improve SR practices in HEIs and enhance their value for academic decision-makers, while also providing theoretical insights for future research.