RT journal article T1 Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices A1 Bautista Chamizo, Esther A1 Martínez Martínez, Domingo A1 Andrades Peña, Francisco Javier A1 Herrera Madueño, Jesús A1 Larrán Jorge, Manuel A2 Economía Financiera y Contabilidad A2 Química Física K1 Sustainable development goals (SDGs) K1 Spanish universities K1 Content analysis K1 Abrahamson model K1 Oliver model AB 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. PB Taylor & Francis SN 0210-2412 YR 2024 FD 2024 LK http://hdl.handle.net/10498/34227 UL http://hdl.handle.net/10498/34227 LA eng NO Esta investigación estuvo apoyada financieramente por la Asociación Española de Contabilidad y Administración de Empresas DS Repositorio Institucional de la Universidad de Cádiz RD 07-nov-2026