Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices

• Esther Bautista Chamizo ^[1] ; Domingo Martinez-Martinez ^[1] ; Javier Andrades Peña ^[1] ; Jesus Herrera Madueño ^[1] ; Manuel Larrán Jorge ^[1]
  1. [1] Universidad de Cádiz

     Universidad de Cádiz

     Cádiz, España

     
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 53, Nº 1, 2024 (Ejemplar dedicado a: Accounting for the good: the role of accounting in fostering SDGs implementation and achievement in the public sector), págs. 50-74
• Idioma: inglés
• DOI: 10.1080/02102412.2023.2284469
• Texto completo no disponible (Saber más ...)
• Resumen

  • Universities have a remarkable role in society and they are expected to contribute to the achievement of sustainable development goals (SDGs). This paper investigates the behaviour of a sample of Spanish universities according to how they have addressed the SDGs in their strategic plans and other sustainability-related practices. Data were collected through content analysis of existing strategic plans, consultation of university websites with strategic plans, and examination of official websites of professional organisations working for sustainability. Our findings reveal a low level of sustainability planning within the Spanish university setting. Furthermore, among the universities with strategic plans, we identify diverse approaches in addressing SDGs, categorised through a combination of Abrahamson’s model and Oliver’s strategic responses framework. These strategies range from a combination of acquiescence and efficiency perspectives to aligning fad/fashion perspectives with the avoidance strategy. This study sheds light on the current state of sustainability planning in Spanish universities.

• Referencias bibliográficas
  • Abrahamson, E. (1991). Managerial fads and fashions: The diffusion and rejection of innovations. The Academy of Management Review, 16(3),...
  • Adams, C. A. (2018). Debate: Integrated reporting and accounting for sustainable development across generations by universities. Public Money...
  • Adams, C. A., & Frost, G. R. (2008). Integrating sustainability reporting into management practices. Accounting Forum, 32(4), 288–302....
  • Adams, C. A., & Mader Geoffrey Scott and Dzulkifli Abdul Razak, C. (2013). Sustainability reporting and performance management in universities:...
  • Andrades, J., Larrán, M., & Muriel, M. J. (2018). Analysing the incorporation of sustainability themes into the university curricula:...
  • Andrades, J., Martinez-Martinez, D., & Larran, M. (2021). Corporate governance disclosures by Spanish universities: How different variables...
  • Bebbington, J., Higgins, C., & Frame, B. (2009). Initiating sustainable development reporting: Evidence from New Zealand. Accounting Auditing...
  • Bebbington, J., & Unerman, J. (2018). Achieving the United Nations sustainable development goals. Accounting Auditing & Accountability...
  • Bebbington, J., & Unerman, J. (2020). Advancing research into accounting and the UN sustainable development goals. Accounting Auditing...
  • Bieler, A., & McKenzie, M. (2017). Strategic planning for sustainability in Canadian higher education. Sustainability, 9(2), 161–183....
  • Blasco, N., Brusca, I., & Labrador, M. (2020). Drivers for universities’ contribution to the sustainable development goals: An analysis...
  • Carpenter, V. L., & Feroz, E. H. (2001). Institutional theory and accounting rule choice: An analysis of four US state governments’ decisions...
  • Collin, S. O., Tagesson, T., Andersson, A., Cato, J., & Hansson, K. (2009). Explaining the choice of accounting standards in municipal...
  • Contrafatto, M. (2014). The institutionalization of social and environmental reporting: An Italian narrative. Accounting, Organizations &...
  • Contrafatto, M., & Burns, J. (2013). Social and environmental accounting, organisational change and management accounting: A processual...
  • Costa, A., Tafuro, A., Benvenuto, M., & Viola, C. (2021). Corporate social responsibility through SDGs: Preliminary results from a Pilot...
  • Crespo, B., Míguez-Álvarez, C., Arce, M. E., Cuevas, M., & Míguez, J. L. (2017). The sustainable development goals: An experience on higher...
  • De Iorio, S., Zampone, G., & Piccolo, A. (2022). Determinant factors of SDG disclosure in the university context. Administrative Sciences,...
  • De la Poza, E., Merello, P., Barberá, A., & Celani, A. (2021). Universities’ reporting on SDGs: Using the impact rankings to model and...
  • Esteban-Arrea, R., & Garcia-Torea, N. (2022). Strategic responses to sustainability reporting regulation and multiple stakeholder demands:...
  • Farneti, F., Casonato, F., Montecalvo, M., & De Villiers, C. (2019). The influence of integrated reporting and stakeholder information...
  • Farooq, M. B., & de Villiers, C. (2019). Understanding how managers institutionalise sustainability reporting: Evidence from Australia...
  • Ferrer-Balas, D., Adachi, J., Banas, S., Davidson, C. I., Hoshikoshi, A., Mishra, A., Motodoa, Y., Onga, M., & Ostwald, M. (2008). An...
  • Ferrer-Estévez, M., & Chalmeta, R. (2021). Integrating sustainable development goals in educational institutions. The International Journal...
  • Fonseca, A., Macdonald, A., Dandy, E., & Valenti, P. (2011). The state of sustainability reporting at Canadian universities. International...
  • Gallego‐Alvarez, I., Rodríguez‐Domínguez, L., & García‐Sánchez, I. M. (2011). Information disclosed online by Spanish universities: Content...
  • Garde, R., Rodríguez, M. P., & López, A. M. (2013). Online disclosure of university social responsibility: A comparative study of public...
  • Gibassier, D., & Alcouffe, S. (2018). Environmental management accounting: the missing link to sustainability? Social and Environmental...
  • Godemann, J., Bebbington, J., Herzig, C., & Moon, J. (2014). Higher education and sustainable development. Accounting Auditing & Accountability...
  • Guarini, E., Mori, E., & Zuffada, E. (2022). Localizing the sustainable development goals: A managerial perspective. Journal of Public...
  • Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting Auditing...
  • Higgins, C., & Larrinaga, C. (2014). Sustainability reporting: Insights from institutional theory. In J. Bebbington, J. Unerman, &...
  • Higgins, C. Stubbs, W. & Milne, M.(2018). Is sustainability reporting becoming institutionalised? The role of an issues-based field. Journal...
  • Hooghiemstra, R., & van Ees, H. (2011). Uniformity as response to soft law: Evidence from compliance and non-compliance with the Dutch...
  • Jain, A., Islam, M. A., Keneley, M., & Kansal, M. (2022). Social contagion and the institutionalisation of GRI-based sustainability reporting...
  • Kansal, M., Joshi, M., Babu, S., & Sharma, S. (2018). Reporting of corporate social responsibility in central public sector enterprises:...
  • Larran, M., & Andrades, J. (2017). Analysing the literature on university social responsibility: A review of selected higher education...
  • Larran, M., Andrades, J., & Herrera, J. (2019). An analysis of university sustainability reports from the GRI database: An examination...
  • Larran, M., Herrera, J., & Andrades, J. (2016). Measuring the linkage between strategies on sustainability and institutional forces: An...
  • Larrinaga, C., & Bebbington, J. (2021). The pre-history of sustainability reporting: A constructivist reading. Accounting Auditing &...
  • Leal Filho, W., Azeiteiro, U., Alves, F., Pace, P., Mifsud, M., Brandli, L., Caeiro, S., & Disterheft, A. (2018). Reinvigorating the sustainable...
  • Leal Filho, W., Shiel, C., Paço, A., Mifsud, M., Ávila, L. V., Brandli, L. L., Molthan-Hill, P., Pace, P., Azeiteiro, U., Ruiz-Vargas, V.,...
  • Leal Filho, W., Skanavis, C., Kounani, A., Brandli, L. L., Shiel, C., Do Paco, A., Pace, P., Mifsud, M., Beynaghi, A., Price, E., Lange, A.,...
  • Lee, K., Barker, M., & Mouasher, A. (2013). Is it even espoused? An exploratory study of commitment to sustainability as evidenced in...
  • Lozano, R. (2011). The state of sustainability reporting in universities. International Journal of Sustainability in Higher Education, 12(1),...
  • Luque, M., & Larrinaga, C. (2016). Reporting models do not translate well: Failing to regulate CSR reporting in Spain. Social and Environmental...
  • Marcuccio, M., & Steccolini, I. (2005). Social and environmental reporting in local authorities: A new Italian fashion? Public Management...
  • Marquis, C., & Qian, C. (2014). Corporate social responsibility reporting in China: Symbol or substance? Organization Science, 25(1),...
  • Mattos, R., Battistelle, R. A. G., & Silva, G. H. R. (2016). Sustainability insights from the mission statements of leading Brazilian...
  • Merkl-Davies, D. M., & Brennan, N. (2007). Discretionary disclosure strategies in corporate narratives: incremental information or impression...
  • Moggi, S. (2019). Social and environmental reports at universities: A habermasian view on their evolution. Accounting Forum, 43(3), 283–326....
  • Nicolò, G. Andrades‐Peña, F. J. Ferullo, D. & Martinez‐Martinez, D.(2023). Online sustainable development goals disclosure: A comparative...
  • Oliver, C. (1991). Strategic response to institutional processes. Academy of Management Review, 16(1), 145–179. https://doi.org/10.2307/258610
  • Ortiz, D., Navarro, A., & Alcaraz, F. J. (2018). The influence of administrative culture on sustainability transparency in European local...
  • Owens, T. L. (2017). Higher education in the sustainable development goals framework. European Journal of Education, 52(4), 414–420. https://doi.org/10.1111/ejed.12237
  • Reverte, C. (2015). The new Spanish corporate social responsibility strategy 2014–2020: A crucial step forward with new challenges ahead....
  • Ruiz-Lozano, M., De Vicente-Lama, M., Tirado-Valencia, P., & Cordobes-Madueño, M. (2022). The disclosure of the materiality process in...
  • Saez-Martin, A., Caba-Perez, C., & Lopez-Hernandez, A. (2017). Freedom of information in local government: Rhetoric or reality? Local...
  • Slacik, J., & Greiling, D. (2020). Coverage of G4-indicators in GRI-sustainability reports by electric utilities. Journal of Public Budgeting,...
  • Son-Turan, S., & Lambrechts, W. (2019). Sustainability disclosure in higher education: A comparative analysis of reports and websites...
  • Vagnoni, E., & Cavicchi, C. (2015). An exploratory study of sustainable development at Italian universities. International Journal of...
  • Van der Waal, J. W., Thijssens, T., & Maas, K. (2021). The innovative contribution of multinational enterprises to the sustainable development...
  • Velasquez, L., Munguia, N., & Sanchez, M. (2005). Deterring sustainability in higher education institutions: An appraisal of the factors...
  • Vinnari, E., & Laine, M. (2013). Just a passing fad?: The diffusion and decline of environmental reporting in the Finnish water sector....
  • Waas, T., Hugé, J., Verbruggen, A., & Wright, T. (2011). Sustainable development: A bird’s eye view. Sustainability, 3(10), 1637–1661....
  • Wijethilake, C., Munir, R., & Appuhami, R. (2017). Strategic responses to institutional pressures for sustainability: The role of management...
  • Yañez, S., Uruburu, A., Moreno, A., & Lumbreras, J. (2019). The sustainability report as an essential tool for the holistic and strategic...
  • Yetano, A., & Sorrentino, D. (2023). Accountability disclosure of SOEs: Comparing hybrid and private European news agencies. Meditari...
  • Zhao, N., & Patten, D. M. (2016). An exploratory analysis of managerial perceptions of social and environmental reporting in China. Sustainability...