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Public Accounting

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

, ORCID Icon, ORCID Icon, &
Pages 50-74 | Received 19 Nov 2021, Accepted 14 Nov 2023, Published online: 04 Dec 2023
 

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.

JEL:

Disclosure statement

No potential conflict of interest was reported by the author(s).

Correction Statement

This article has been corrected with minor changes. These changes do not impact the academic content of the article.

Notes

1. This paper is part of a research project funded by AECA which is aimed at proposing an instrument tool to measure the achievement and implementation of sustainable development goals in Spanish universities.

2. The Conference of Rectors of Spanish Universities is a non-profit organisation composed of 76 Spanish universities (50 public and 26 private). This organisation is the main interlocutor between universities and the Central Government.

3. This working group is composed of 27 Spanish universities, 24 public and 3 private.

4. Although the model of management innovation considers fad and fashion as separate perspectives, we have analysed these options together because they share common conceptual elements.

5. We have collected the documents and the webs analysed in an Annex.

Additional information

Funding

The work was supported by the Spanish association of accounting and business administration .

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