ABSTRACT This study examines transparency in assessment practices within UK higher education institutions (HEIs), addressing a gap in how transparency is framed within policy documents. Employing content analysis on policy documents from 151 HEIs, we explore the multifaceted nature of transparency through techno-rational approaches, socio-cultural practices, and socio-material enactments to offer a nuanced understanding of transparency conceptualization and its intended audience. Findings indicate a predominant focus on techno-rational approaches – emphasizing clear documentation and information dissemination – while often overlooking the socio-cultural and socio-material dimensions crucial for thorough understanding and stakeholder engagement. We propose a nuanced framework integrating these three approaches, urging a shift beyond mere information disclosure to active stakeholder engagement with assessment criteria through dialogue and interaction. This research contributes to the discourse on transparency in assessment by offering theoretical and practical insights. Theoretically, it advances our understanding of transparency as a dynamic and contextually situated practice, challenging static conceptualizations. Practically, it provides a robust basis for refining assessment policies and practices, emphasizing clarity, comprehensibility, and inclusivity. By recognizing the diverse needs of stakeholders – students, educators, and assessors – the study advocates for policy enhancements that promote a deeper, actionable understanding of assessment practices. The findings lay the groundwork for future research on the conceptualization and impact of transparency in higher education, guiding more effective policy development and implementation. This study underscores the importance of comprehensive, well-articulated policies in fostering a shared understanding of transparent assessment practices within HEIs.