Disclosure of non-financial information in Colombian Universities in the context of COVID 19

Universities are required to promote transparency in the disclosure of non-financial information, particularly in the context of the COVID-19 pandemic, as they play a fundamental role in minimizing and understanding the associated impacts. This work aims to assess the extent to which Colombian universities disclose non-financial information on their websites and university reports in relation to the prioritization of the SDGs. A descriptive analysis of 18 public and private universities in the THE impact ranking was conducted for the year 2021. It is evidenced that the universities have implemented sustainability disclosure processes that are designed to address the SDGs and mitigate the effects of COVID-19 in a cross-cutting manner, but they do not include sessions dedicated to discussing achievements and challenges. Access to information remains a challenge for universities, which even disclose non-financial information voluntarily.