Purpose Higher education institutions play a pivotal role in addressing global challenges and cultivating responsible, sustainable practices among future leaders and professionals. However, some institutions emphasize actions without fully integrating the United Nations Sustainable Development Goals (SDGs) into their foundational documents. This study aims to actively examine the extent to which universities in both developed and developing countries incorporate SDGs into their foundational documents. The investigation assesses the presence and articulation of SDGs, representing a crucial step toward fostering a culture of sustainability within universities. This is essential for promoting environmentally responsible behavior, ethical leadership and social awareness among students and young scientists, benefiting both society and the planet. Design/methodology/approach The authors employed a descriptive-comparative research design, conducting content analysis to ascertain the integration of SDGs within foundational documents of universities in both developed and developing countries. The authors selected academic documents from 12 countries and established keywords for each SDG to identify references. Statistical analyses, which included frequency tables, along with qualitative analysis, highlighted the similarities and differences among the documents. Findings The analysis of universities’ foundational documents revealed significant insights into the integration of the SDGs. Notably, SDG 4 (Quality Education) emerged as the most frequently mentioned goal, appearing in a substantial 66.7% of the documents, while SDG 16 (Peace, Justice and Strong Institutions) followed closely at 50.8%. In contrast, SDG 14 (Life Below Water) and SDG 2 (Zero Hunger) received minimal attention and were notably missing in the documents. Furthermore, the research highlighted varying degrees of SDG integration in different types of documents, with strategic plans exhibiting a presence rate of 28%, while codes of ethics lagged behind at 11.3%. Qualitative analysis further revealed an intriguing dichotomy: universities in developed countries provided detailed insights into their SDG initiatives, while those in developing countries mentioned the goals without delving into specific actions. Originality/value These findings underscore the imperative for a more consistent and robust commitment to sustainability and ethical leadership within higher education institutions. This is particularly crucial for universities in developing nations, as it fosters environmentally responsible behavior and social awareness among students, faculty, staff and university leaders, benefiting both society and the planet.
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