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 45, 1 (2024), 62-71
ISSN: 0954-0962
Factor impacto JCR: 2.1 (2024)
Categ. JCR: BUSINESS, FINANCE rank: 105 / 242 = 0.434 (2024) - Q2 - T2
Categ. JCR: PUBLIC ADMINISTRATION rank: 42 / 90 = 0.467 (2024) - Q2 - T2
Factor impacto CITESCORE: 5.2 - Public Administration (Q1) - Sociology and Political Science (Q1) - Business, Management and Accounting (all) (Q2)
Factor impacto SCIMAGO: 0.642 - Sociology and Political Science (Q1) - Business, Management and Accounting (miscellaneous) (Q2) - Public Administration (Q2) - Accounting (Q2) - Finance (Q2)
Financiación: info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00
Financiación: info:eu-repo/grantAgreement/ES/DGA/S56-23R
Tipo y forma: Article (PostPrint)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes.
Exportado de SIDERAL (2026-02-10-08:24:23)
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Idioma: Inglés
DOI: 10.1080/09540962.2024.2328518
Año: 2024
Publicado en: PUBLIC MONEY & MANAGEMENT 45, 1 (2024), 62-71
ISSN: 0954-0962
Factor impacto JCR: 2.1 (2024)
Categ. JCR: BUSINESS, FINANCE rank: 105 / 242 = 0.434 (2024) - Q2 - T2
Categ. JCR: PUBLIC ADMINISTRATION rank: 42 / 90 = 0.467 (2024) - Q2 - T2
Factor impacto CITESCORE: 5.2 - Public Administration (Q1) - Sociology and Political Science (Q1) - Business, Management and Accounting (all) (Q2)
Factor impacto SCIMAGO: 0.642 - Sociology and Political Science (Q1) - Business, Management and Accounting (miscellaneous) (Q2) - Public Administration (Q2) - Accounting (Q2) - Finance (Q2)
Financiación: info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00
Financiación: info:eu-repo/grantAgreement/ES/DGA/S56-23R
Tipo y forma: Article (PostPrint)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. Exportado de SIDERAL (2026-02-10-08:24:23)
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Articles > Artículos por área > Economía Financiera y Contabilidad
Record created 2024-04-12, last modified 2026-02-11