<![CDATA[Purposes: The purpose of this study is to investigate the mutual interaction between Sustainability Reporting (SR) and Sustainability Performance (SP) in Higher Education Institutions (HEIs) in Indonesia. Using the theory of legitimacy as the theoretical foundation, this study tested the hypothesis that SR has a positive impact on SP and vice versa with two control variables, namely campus population and Top 50 Under 50. Methods: The research sample consisted of 138 universities listed in the UI Green Metric in 2023. A quantitative approach is applied through simple linear regression analysis using EViews software. Findings: The results revealed a strong positive relationship between SP and SR, suggesting that HEIs with good SP tended to be more transparent in SR. In contrast, HEIs sustainability reporting (SR) can also improve public reputation and trust in institutions, which further strengthens SP. Novelty: The contribution (novelty) of this study is to substantiate the reciprocal relationship between two variables, namely sustainability performance and sustainability reporting. This research provides insights to improve the transparency and accountability of higher education institutions in Indonesia through sustainability reporting, as well as applying legitimacy theory to explain reporting models that have not been widely researched. These findings enrich the academic literature and provide guidance for policy in higher education institutions.]]>
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