ABSTRACT
Most research states that implementing environmental, social, and governance (ESG) has positive impacts. However, fewer studies have discussed ESG implementation in higher education. This study aimed to develop instruments to assess the ESG atmosphere in higher education institutions. A modified Delphi approach was employed. Experts were invited from a private higher education institution in Indonesia. A deductive study, discussion, and two stages of getting consensus from panelists were conducted. The instrument was distinguished into four types for four groups of higher education stakeholders: Students, Staff, Faculty Members, and Community Members. The I-CVIs ranged from 0.80–1.00, while the minimum values of S-CVI/Ave and S-CVI/UA were 0.98 and 0.91, respectively, meaning the content validity was excellent. The final version instrument has been tested and declared valid, reliable, and ready to be used for empirical research for universities to assess their contribution to the Sustainability Development Goals (SDGs). There are also opportunities to conduct further research on the existence of recursive and non-recursive models between factors.