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

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URI: http://hdl.handle.net/10498/34227

DOI: 10.1080/02102412.2023.2284469

ISSN: 0210-2412

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Author/s
Bautista Chamizo, Esther; Martínez Martínez, DomingoAuthority UCA; Andrades Peña, Francisco JavierAuthority UCA; Herrera Madueño, JesúsAuthority UCA; Larrán Jorge, ManuelAuthority UCA
Date
2024
Department
Economía Financiera y Contabilidad; Química Física
Source
Revista española de financiación y contabilidad, Vol. 53, Núm. 1, 2024, pp. 50-74
Abstract
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.
Subjects
Sustainable development goals (SDGs); Spanish universities; Content analysis; Abrahamson model; Oliver model
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  • Artículos Científicos [11973]
  • Articulos Científicos Ec. Fin. Cont. [82]
Attribution-NonCommercial-NoDerivatives 4.0 Internacional
This work is under a Creative Commons License Attribution-NonCommercial-NoDerivatives 4.0 Internacional

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