153106 20251017144622.0 doi 10.1080/09540962.2025.2477044 sideral 143452 ART-2025-143452 eng Brusca, Isabel Universidad de Zaragoza (orcid)0000-0002-2897-1744 Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors 2025 Access copy available to the general public Unrestricted This 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. info:eu-repo/grantAgreement/ES/DGA/S11-23R-CEMBE info:eu-repo/semantics/embargoedAccess by-nc-nd https://creativecommons.org/licenses/by-nc-nd/4.0/deed.es info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Olmo, Jorge Universidad de Zaragoza (orcid)0000-0002-5636-8176 Pérez-Espés, Cristina 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. (2025), [11 pp.] Public money manag. PUBLIC MONEY & MANAGEMENT 0954-0962 865238 http://zaguan.unizar.es/record/153106/files/texto_completo.pdf Postprint info:eu-repo/date/embargoEnd/2026-09-17 1803555 http://zaguan.unizar.es/record/153106/files/texto_completo.jpg?subformat=icon icon Postprint info:eu-repo/date/embargoEnd/2026-09-17 oai:zaguan.unizar.es:153106 articulos driver 2025-10-17-14:22:19 ARTICLE