CHILEAN PUBLIC UNIVERSITIES’ PROGRESS IN IMPLEMENTING THE 2030 AGENDA AND THE GRI STANDARDS

Authors

  • Ximena Rivera Universidad de Valparaíso
  • Alonso Andrés Sanhueza Soto Universidad Austral de Chile
  • Jorge Héctor Jhonson Leal EY, Chile

DOI:

https://doi.org/10.22370/riace.2025.14.1.5455

Keywords:

Sustainability, Transparency, Higher Education Institutions, SDGs

Abstract

Sustainability has become increasingly important with the 2030 Agenda and the UN Sustainable Development Goals, driving transparency and accountability in public and private organizations and promoting the use of standards such as GRI metrics. In the university sphere, evidence shows that higher education institutions are expanding their contribution to sustainable development through institutional actions, research, and collaboration, consolidating themselves as key players in the integration of economic, social, and environmental dimensions. At the international level, European universities tend to selectively disclose certain SDGs according to institutional characteristics, while in Brazil, the standardization of reporting has improved the institutional performance of universities. In Chile, although commitment has increased, disclosure is concentrated in a few institutions and prioritizes the environmental dimension. Overall, the literature recognizes progress but also persistent limitations in levels of transparency, underscoring the need for further analysis. The objective of the study is to evaluate compliance with the 17 SDGs in the 18 Chilean public universities by analyzing their reports and websites, using GRI metrics. The study reveals that, although 89% of Chilean public universities disseminate information related to sustainability, only a minority have formal reporting mechanisms, 39% produce structured reports, 27% communicate the SDGs addressed, and 38% apply GRI metrics. In addition, SDGs 4, 11, and 16 are the most addressed in institutional reports. These findings provide useful evidence to guide policies and practices that strengthen the commitment to and implementation of sustainable actions in the Chilean university system.

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Author Biographies

  • Ximena Rivera, Universidad de Valparaíso

    Magíster en Control de Gestión, Facultad de Ciencias Económicas y Administrativas

  • Alonso Andrés Sanhueza Soto, Universidad Austral de Chile

    Contador Auditor

  • Jorge Héctor Jhonson Leal , EY, Chile

    Contador Auditor

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Published

2025-12-17

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How to Cite

CHILEAN PUBLIC UNIVERSITIES’ PROGRESS IN IMPLEMENTING THE 2030 AGENDA AND THE GRI STANDARDS. (2025). Revista De Investigación Aplicada En Ciencias Empresariales, 14(1). https://doi.org/10.22370/riace.2025.14.1.5455

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