DIVULGACIÓN DE INFORMACIÓN SOBRE DESARROLLO SOSTENIBLE EN UNIVERSIDADES CHILENAS: UNA REVISIÓN A LOS REPORTES DE SOSTENIBILIDAD

Sustainability has become consolidated as a central principle in the management of higher education institutions, integrating economic, social, and environmental dimensions into their activities. In this context, sustainability reports constitute key tools for communicating institutional performance to stakeholders; however, their use in the university setting shows less development and standardization compared to the business sector. Therefore, the objective of this study was to analyze the current state of information disclosure on sustainable development in Chilean universities, with an emphasis on sustainability reports. To this end, an exploratory documentary study was conducted using a qualitative design, based on a content analysis of 82 reports published by 18 universities, identified through a systematic review of their institutional websites. The results show a growing adoption of these reports, although concentrated in a small group of universities. Furthermore, diversity was observed in standards, guidelines, and frameworks, as well as in the levels of incorporation of the Sustainable Development Goals (SDGs), highlighting a trend toward integrative approaches. It is concluded that, despite the progress achieved, challenges remain regarding the regularity, depth, and comparability of the reports, underscoring the need to strengthen their institutionalization within the higher education sector.