Proposal for sustainability reporting for universities: The case of Munzur University

The aim of this thesis is to prepare a model for sustainability report for universities and colleges, and in the thesis, it is pointed out that universities should not be evaluated solely in terms of financial performance, but also in terms of environmental, social and managerial impacts. Sustainability efforts of Munzur University, a young state university, have been revealed in the socio-economic and ecological context of Tunceli, and the historical development of the sustainability concept and the importance of reporting has been discussed. Sustainability is considered as a concept that includes environmental, economic and social dimensions, therefore the historical development of sustainability reporting has been discussed in the international context within the framework of global agreements such as United Nations Sustainable Development Goals (SDGs) and Paris Agreement. The importance of sustainability reporting as a fundamental tool for institutions to transparently disclose their economic, social and environmental impacts to stakeholders has been emphasized, thus sustainable development has been discussed from the perspective of not only economic growth but also social justice and environmental protection. The role of universities in leading society, environmental awareness and spreading this awareness is discussed in detail, and sustainability measurement methods, United Nations 2030 Agenda for Sustainable Development Goals and education's role in this process have been discussed comprehensively, because corporate sustainability has been discussed from corporate social responsibility, stakeholder theory and corporate governance perspectives. The thesis is based on the idea that institutions should not only measure their financial performance but also their social and environmental performance, so various corporate sustainability models have been explained and ESG (Environmental, Social, Governance) criteria have been emphasized, and corporate social responsibility and stakeholder governance have been discussed in the context of sustainability. The scope and importance of sustainability reporting and its alignment with international standards (GRI, UN SDGs, THE, UI GreenMetric, etc.) have been analyzed, and how institutions measure and report their economic, social, and managerial sustainability performance have been clarified, therefore transparency, accountability, and participation aspects of these reports have been emphasized. In the application section, the 2024 sustainability report of Munzur University has been evaluated within the framework of GRI 2021 , IIRC Framework and Higher Education İndices with content analysis methodology, and environmental (energy consumption, carbon emissions, waste management), social (equality, inclusiveness, student welfare), and managerial (ethics, participatory management, risk management) performance indicators of the university have been evaluated in detail, thus this analysis aims to reveal the strengths and weaknesses of Munzur University in the field of sustainability, to develop recommendations for strategic improvements, and to create a replicable reporting model for other universities in Turkey. As a conclusion, this thesis aims to provide evidence-based feedback on the sustainability efforts of Munzur University, and to fill the conceptual and practical gaps in the field of sustainability reporting in the higher education system, because it develops a sustainable reporting model that regional universities can use to measure their social, environmental, and economic impacts, and to provide a roadmap for future sustainability reports, therefore it is expected to contribute to the development of sustainability reporting in the higher education system.