000153106 001__ 153106
000153106 005__ 20251017144622.0
000153106 0247_ $$2doi$$a10.1080/09540962.2025.2477044
000153106 0248_ $$2sideral$$a143452
000153106 037__ $$aART-2025-143452
000153106 041__ $$aeng
000153106 100__ $$0(orcid)0000-0002-2897-1744$$aBrusca, Isabel$$uUniversidad de Zaragoza
000153106 245__ $$aAre the SDGs embedded in university strategies and reporting practices? Analysing influencing factors
000153106 260__ $$c2025
000153106 5060_ $$aAccess copy available to the general public$$fUnrestricted
000153106 5203_ $$aThis article contributes to literature about Sustainable Development Goals (SDGs) and sustainability reporting in universities by analysing the factors that influence the dissemination of information on the SDGs by universities. The content analysis of the strategic plans developed shows that most of the strategic plans analysed include sustainable development in the university strategy, with greater disclosure when the SDGs are integrated through a cross-cutting strategy. Additionally, universities that publish sustainability reports were found to have a higher rate of SDG disclosure than those that publish only alternative reports. Among the influential characteristics, the inclusion of the SDGs as a cross-cutting policy in strategic plans, the level of institutional transparency, and the financial structure of the universities stand out. Accordingly, strategic integration and institutional transparency are clearly essential to improve communication about and engagement with the SDGs in universities.
000153106 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S11-23R-CEMBE
000153106 540__ $$9info:eu-repo/semantics/embargoedAccess$$aby-nc-nd$$uhttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
000153106 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000153106 700__ $$0(orcid)0000-0002-5636-8176$$aOlmo, Jorge$$uUniversidad de Zaragoza
000153106 700__ $$aPérez-Espés, Cristina
000153106 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000153106 773__ $$g(2025), [11 pp.]$$pPublic money manag.$$tPUBLIC MONEY & MANAGEMENT$$x0954-0962
000153106 8564_ $$s865238$$uhttps://zaguan.unizar.es/record/153106/files/texto_completo.pdf$$yPostprint$$zinfo:eu-repo/date/embargoEnd/2026-09-17
000153106 8564_ $$s1803555$$uhttps://zaguan.unizar.es/record/153106/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint$$zinfo:eu-repo/date/embargoEnd/2026-09-17
000153106 909CO $$ooai:zaguan.unizar.es:153106$$particulos$$pdriver
000153106 951__ $$a2025-10-17-14:22:19
000153106 980__ $$aARTICLE