Comparative Analysis of Disclosure of SDGs 4 and 5 in Sustainability Reports of Private Universities in Bandung

Abstract

Higher education plays a crucial role in driving global sustainable development. This study aims to comparatively analyze the disclosure of SDG 4 (Quality Education) and SDG 5 (Gender Equality) in the 2024 Sustainability Reports of three leading private universities in Bandung City, namely UNPAR, BINUS, and Telkom University. Using a descriptive quantitative method with a comparative analysis approach, data collection was conducted through content analysis and keyword searching based on the Times Higher Education (THE) Impact Rankings 2025 methodology. Disclosure was measured through two dimensions, quantity (H₁) with a binary scale and quality (H₂) using a score of 0-3. The results showed that both hypotheses were rejected. The quantity index of SDG 5 reached 100% in the three private universities, while SDG 4 was only 66.67% due to the absence of reporting of teaching qualification indicators for graduates and first-generation students. In terms of quality, SDG 5 had an average index of 60% dominated by exact numerical data, while SDG 4 only had 44.44%. Based on Legitimacy Theory and Stakeholder Theory, this inequality occurs because private university management assumes that educational quality is automatically validated through formal accreditation, while maximizing SDG 5 reporting serves as a strategic instrument to secure the legitimacy of a safe and inclusive campus environment. Overall, the reporting of the three private universities still reflects a pattern of retroactive accountability without measurable forward-looking targets.