An investigation of SDG web-reporting among Hong Kong higher education institutions: a quantitative review

Purpose This study examines Sustainable Development Goal (SDG) web reporting across Hong Kong universities to investigate the relationships between organizational factors and SDG web-reporting performance and highlight the need for improved monitoring tools to enhance accountability and sustainability contributions. Design/methodology/approach This study used a quantitative content analysis of university SDG web reporting. Moving beyond exploratory state-of-the-art analyses common in early university sustainability disclosure research, this study examines accountability and transparency in Hong Kong’s public and private universities within its unique socio-political context, using a modified, context-adapted SDG web-reporting index with eight categories and 32 items, measuring disclosure and engagement. Variables included sustainability rank, age, nature and network membership, considered alongside local context. Findings This study found that public universities in Hong Kong exhibit notably higher SDG web-reporting scores than private institutions. While the results of this research reveal a high SDG reporting rate for public universities in Hong Kong, the behaviors of SDG web-reporting do not necessarily translate into the successful implementation of SDG policies. Originality/value This study integrates institutional, legitimacy and stakeholder theories to explain systemic disparities in SDG policy implementation, the invisibility of Hong Kong universities’ contributions globally and the lack of local data mechanisms. This study also addresses a critical research gap by empirically linking organizational attributes to SDG web-reporting outcomes and unpacking the theoretical implications of reporting-implementation decoupling, offering new context-specific insights into higher education and sustainability in East Asia.