<![CDATA[Background and research gap - Sustainability reporting in higher education remains unevenly conceptualised and measured, particularly regarding differences between Islamic and public universities. Evidence synthesising these institutional differences and integrating spiritual accountability into sustainability assessment remains limited. Purpose - This study synthesises empirical evidence on how sustainability reporting quality is conceptualised, measured, and compared across Islamic and public universities in Indonesia. Design/methodology/approach - Following PRISMA 2020, searches of Scopus, Web of Science, and Google Scholar identified peer-reviewed articles in English and Indonesian published up to 31 December 2025. Of 424 initial records, 31 studies were included following screening and eligibility assessment. Thematic synthesis and VOSviewer network analysis examined five dimensions: environmental, social, governance, spiritual/Maqashid, and integrated accountability. Key Findings - Islamic universities tended to report more extensively on spiritual and social dimensions but less on environmental and economic metrics, whereas public universities showed the reverse pattern, with limited spiritual accountability. These patterns are indicative rather than definitive because only a subset of studies explicitly compared both institutional types. Inadequate sustainability expertise, misaligned incentives, weak audit functions, inconsistent accreditation standards, and fragmented regulatory enforcement were identified as barriers to substantive reporting. Research limitations/implications - Heterogeneity in measurement, samples, and reporting periods, alongside limited direct comparisons, constrains generalisability. The findings reflect synthesised literature rather than primary institutional-level data. Originality/value - The study integrates institutional, legitimacy, stakeholder, and Maqashid Shariah perspectives to explain the dual nature of sustainability reporting in Indonesian higher education and highlights the need for harmonised assessment frameworks incorporating spiritual accountability.]]>
