133362 20260218073311.0 doi 10.1080/09540962.2024.2328518 sideral 137964 ART-2024-137964 eng (orcid)0000-0002-4660-6089 Garcia-Lacalle, Javier Universidad de Zaragoza Who is on the campus dance floor of sustainability reporting? The Spanish case 2024 Access copy available to the general public Unrestricted 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. info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00 info:eu-repo/grantAgreement/ES/DGA/S56-23R info:eu-repo/semantics/openAccess by-nc https://creativecommons.org/licenses/by-nc/4.0/deed.es 2.1 2024 PUBLIC ADMINISTRATION 42 / 90 = 0.467 2024 Q2 T2 BUSINESS, FINANCE 105 / 242 = 0.434 2024 Q2 T2 0.642 2024 Sociology and Political Science 2024 Q1 Business, Management and Accounting (miscellaneous) 2024 Q2 Public Administration 2024 Q2 Accounting 2024 Q2 Finance 2024 Q2 5.2 2024 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion (orcid)0000-0003-4315-0642 Martin, Emilio Universidad de Zaragoza (orcid)0000-0001-5162-1446 Royo, Sonia Universidad de Zaragoza 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 45, 1 (2024), 62-71 Public money manag. PUBLIC MONEY & MANAGEMENT 0954-0962 323064 http://zaguan.unizar.es/record/133362/files/texto_completo.pdf Postprint info:eu-repo/date/embargoEnd/2025-09-18 709111 http://zaguan.unizar.es/record/133362/files/texto_completo.jpg?subformat=icon icon Postprint info:eu-repo/date/embargoEnd/2025-09-18 oai:zaguan.unizar.es:133362 articulos driver 2026-02-17-20:22:07 ARTICLE