Integrating Environmental, Social and Governance and Sustainable Development Goals: A Proposed Framework for Universities
摘要
Social and environmental governance (ESG) and the sustainable development goals (SDGs) are central to developing universities in the context of sustainability, performance, and innovation in teaching, research, and extension. To stand out with sustainable practices, universities should integrate ESG aspects and SDGs through a detailed analysis of seven key elements essential for successful implementation in higher education. This study offers a comprehensive perspective on the pivotal role universities can play in promoting sustainability and aims to develop a framework for integrating ESG and SDGs within the university context. The study proceeds in two stages. The first stage is qualitative, encompassing three stages that provide scientific information for developing the research instrument. The second stage is quantitative, utilizing the developed instrument to identify the ESG and SDG practices among 912 universities, with a sample of 106 respondents representing the sustainability areas of these universities. Data was processed using descriptive and exploratory analysis through SPSS software. Findings indicate that universities are increasingly adopting ESG practices aligned with the SDGs. The proposed framework, comprising seven main elements for adopting ESG practices and SDGs, guides universities towards focusing on sustainability.