Who is on the campus dance floor of sustainability reporting? The Spanish case

Garcia-Lacalle, Javier (Universidad de Zaragoza) ; Martin, Emilio (Universidad de Zaragoza) ; Royo, Sonia (Universidad de Zaragoza)

Resumen: This study examines the different levels of adoption of sustainability practices among Spanish universities and the factors that drive them to disclose stand-alone sustainability reports. The findings reveal three patterns of adoption of sustainability practices and indicate that only around one third of Spanish universities disclose up-to-date sustainability reports on their websites. Disclosure is positively related to universities’ commitment to sustainability and their participation in international sustainability rankings, reflecting a strategic orientation of the organization towards sustainability. This article’s main contribution to previous literature is the analysis of sustainability practices and sustainability reporting in a whole university system.

Idioma: Inglés

DOI: 10.1080/09540962.2024.2328518

Año: 2024

Publicado en: PUBLIC MONEY & MANAGEMENT (2024), [10 pp.]
ISSN: 0954-0962

Financiación: info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00
Financiación: info:eu-repo/grantAgreement/ES/DGA/S56-23R

Tipo y forma: Artículo (PostPrint)

Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)