Chong, SabrinaAli, IrshadNarayan, Anil KumarKhudir, Ibrahim Mustafa2025-09-192025-09-192025-09-08Accounting Research Journal, ISSN: 1030-9616 (Print); 1839-5465 (Online), Emerald. doi: 10.1108/arj-02-2025-00401030-96161839-5465http://hdl.handle.net/10292/19825Purpose The purpose of this study is to examine the disclosures on Sustainable Development Goals (SDGs) by the New Zealand (NZ) university sector, with the aim of analysing the extent, content and quality of reporting. Design/methodology/approach SDG reporting data for this study was collected from the websites and reports of all NZ universities. Content and thematic analysis methods were used to analyse the data. The findings were interpreted using an integration of institutional and legitimacy theories. Findings The findings show that all NZ universities are under a combination of isomorphic pressures to provide disclosure on SDGs. While all universities provide SDG-specific disclosures, there are significant differences in the extent and quality of these disclosures. A significant proportion of the disclosures, ranging from 62% to 87% across the 17 SDGs, are symbolic in nature, indicating a stronger emphasis on reputation management and institutional legitimacy. This highlights a pressing need for more substantive disclosures that reflect impactful and measurable actions undertaken by universities to advance the SDGs. Research limitations/implications This study advances the existing literature by providing rare empirical evidence of SDG reporting practices within the university sector. Practical implications This study identifies areas of improvement required in university reporting practices and has the potential to assist preparers towards improving the quality of SDG reporting. Originality/value This study uses institutional theory to highlight the isomorphic pressures driving SDG reporting. It moves beyond descriptive analysis to critically evaluate whether the SDG disclosures are symbolic or substantive.© 2025 Sabrina Chong, Irshad Ali, Anil Kumar Narayan and Ibrahim Mustafa Khudir. Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licenceLink to the terms of the CC BY 4.0 licence.https://creativecommons.org/licences/by/4.0/3501 Accounting, Auditing and Accountability35 Commerce, Management, Tourism and Services3507 Strategy, Management and Organisational Behaviour1501 Accounting, Auditing and Accountability1502 Banking, Finance and Investment3501 Accounting, auditing and accountability3502 Banking, finance and investmentJournal ArticleOpenAccess10.1108/arj-02-2025-0040