Integrating ESG Accounting in Higher Education: A Longitudinal Case Study at Mbarara University of Science and Technology, Uganda

Abstract

Despite increasing recognition of environmental, social, and governance (ESG) considerations among Uganda’s government ministries, departments, and agencies (MDAs), public universities in the country still lack a systematic and transparent framework for managing ESG-related issues. This gap weakens institutions’ capacity for sustainability engagement and undermines accountability mechanisms. The study asks: To what extent do national regulations and global standards shape ESG implementation in higher education (HE) institutions? This study employed a longitudinal case study design of Mbarara University of Science and Technology (MUST), a public university in Uganda, to examine financial reports, institutional records, and policy documents covering the 2020/2021 to 2024/2025 financial years (FYs). Five ESG-related themes and their corresponding sub-themes emerged from the analysis and were subsequently examined in greater depth. The study also included insights from 172 students and 18 faculty members, gathered through interviews and a questionnaire. Overall, the findings indicate that ESG accounting at MUST is still in its early stages, marked by weak categorisation and limited institutional integration. The study addresses a critical gap in research on ESG accounting. Aligned with the National Development Plan IV (NDP IV) and Sustainable Development Goal 4, it promotes inclusive and equitable quality education while advocating for ESG issues to be embedded in university governance, strategic planning, management, and accountability frameworks. This study concludes by advancing an ESG accounting framework 
that operationalises sustainability reporting within the HE sector.