Institutional and Syllabus Database for SDG Curriculum Analysis

SUPPLEMENTARY MATERIAL Supplementary Dataset Institutional and Syllabus Database for SDG Curriculum Analysis S1. Overview This supplementary material provides the institutional and syllabus database used to analyze the integration of the Sustainable Development Goals (SDGs) within undergraduate accounting curricula in Brazilian universities. The dataset was developed through documentary analysis of publicly available curricular materials and includes information on institutions, courses, syllabus descriptions, curricular characteristics, and SDG classifications generated through computational text analysis. The material supports the methodological procedures described in the main manuscript and aims to ensure transparency, replicability, and scalability of the proposed analytical framework. S2. Dataset Structure The dataset is provided in spreadsheet format and includes curricular information collected from undergraduate accounting programs across Brazilian universities. The database contains the following variables: Institution name Institutional acronym Brazilian state Availability of curriculum information Course/discipline name Mandatory or elective status Course syllabus (ementa) SDG classification associated with each syllabus The SDG classification corresponds to the identification of sustainability-related content based on the keyword classification procedure described in the supplementary Python script. S3. Data Collection and Processing The syllabi were manually collected from publicly available institutional websites, curriculum repositories, and pedagogical course documents. After collection, the material underwent preprocessing procedures to standardize textual information and organize the database for computational analysis. These procedures included: Text normalization Standardization of institutional information Organization of syllabus descriptions into structured tabular format Identification of mandatory and elective disciplines Integration with the SDG classification output generated through Python-based keyword matching Courses without publicly available syllabus descriptions were identified as “N/A”. S4. Analytical Use The dataset supports: Identification of SDG-related content in accounting curricula Analysis of the structural positioning of sustainability-related disciplines Comparison across institutions and Brazilian states Frequency analysis of SDG occurrence Replication and extension of the proposed methodological framework in other educational contexts S5. Reproducibility Note This supplementary dataset is intended to support methodological transparency and reproducibility. Researchers may adapt the database structure, institutional scope, and SDG keyword dictionaries according to disciplinary, linguistic, or regional specificities in future applications of the framework.