Spanish universities and SDGs achievement: analysis of strategic plans and other sustainability-related practices
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Esther Bautista Chamizo [1] ; Domingo Martinez-Martinez
[1]
;
Javier Andrades Peña
[1]
;
Jesus Herrera Madueño
[1]
;
Manuel Larrán Jorge
[1]
-
[1] Universidad de Cádiz
Universidad de Cádiz
Cádiz, España
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- 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
- Texto completo no disponible (Saber más ...)
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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.
