Why Globally Urgent Sustainable Development Goals (SDGs) Remain Underrepresented in Universities

This study examines the reasons why the Sustainable Development Goals (SDGs) remain persistently underrepresented in university disclosures. Drawing on documentary evidence from 1001 universities, it investigates how SDG engagement is distributed across higher education and why certain goals attract consistently weaker institutional visibility. The study combines large-scale qualitative content analysis with a benchmark analysis of 40 universities that demonstrate stronger documented engagement with the least-selected goals. Four SDGs stand out: SDG 1 (No poverty), SDG 2 (Zero hunger), SDG 13 (Climate action), and SDG 14 (Life below water). Universities tend to prioritise goals that fit established missions, governance arrangements, reporting routines, and evidentiary expectations. More demanding goals require something deeper: stronger organisational architecture, clearer governance anchoring, better evidence systems, cross-functional integration, and outward-facing partnerships. Building on these findings, the study develops four goal-specific implementation frameworks informed by benchmark practice and recognised disclosure standards, including GRI and IFRS S1/S2, to support more balanced and credible SDG engagement across universities.