Public Universities’ SDG disclosure and value creation in Italy

Universities are increasingly recognised as key actors in supporting and contributing to the achievement of the United Nations’ 17 SDGs. To fulfil this role effectively, they must not only integrate sustainability into their missions but also communicate their contributions in transparent and accessible ways. This study used content analysis to examine Italian public universities SDG disclosure level through sustainability reports and institutional websites. OLS regression is then applied to explore whether financial capacity influence disclosure levels. Findings reveal that the SDG disclosure level is still low, with sustainability reports being preferred over websites, reflecting their structured and formalised nature. Additionally, stakeholder engagement in SDG-related activities is less visible, suggesting an area where universities can strengthen their role as co-creators of public value. Regression results further show that universities with stronger financial resources are more likely to disclose extensively on SDGs. The study underscores the critical role of financial resources in shaping SDG disclosure practices and calls for policies to improve stakeholder engagement and harmonize sustainability disclosure. In doing so, it contributes to the understanding of how universities act as agents of public value creation, aligning their missions with the 2030 Agenda.