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

Authors :
Bautista Chamizo, Esther
Martinez-Martinez, Domingo
Andrades Peña, Javier
Herrera Madueño, Jesus
Larrán Jorge, Manuel
Source :
Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad; Mar2024, Vol. 53 Issue 1, p50-74, 25p
Publication Year :
2024

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. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
02102412
Volume :
53
Issue :
1
Database :
Complementary Index
Journal :
Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad
Publication Type :
Academic Journal
Accession number :
175911242
Full Text :
https://doi.org/10.1080/02102412.2023.2284469