000075846 001__ 75846
000075846 005__ 20190110115920.0
000075846 0247_ $$2doi$$a10.15406/sij.2018.02.00078
000075846 0248_ $$2sideral$$a108505
000075846 037__ $$aART-2018-108505
000075846 041__ $$aeng
000075846 100__ $$0(orcid)0000-0003-4315-0642$$aMartín Vallespín, Emilio$$uUniversidad de Zaragoza
000075846 245__ $$aDo as I say, not as I do: drivers of sustainability reporting Spanish universities
000075846 260__ $$c2018
000075846 5060_ $$aAccess copy available to the general public$$fUnrestricted
000075846 5203_ $$aThis paper attempts to find explanatory factors for the sustainability disclosure of public universities in Spain. It analyses the influence of some factors that previously been used in the private service sector but adapted to the particularities of higher education. It applies the index methodology to measure the information content of annual or sustainability reports. The total disclosure is divided into economic, environmental and social areas. In analyzing the features of the sustainable universities, the Spearman correlation coefficient is applied using the index scores. The variables included are: quality of teaching, performance in research, quality of the website, revenue per student, number of full-time equivalent students, and age of the university. The results show significant differences in the quantity of information disclosed by Spanish universities. Research performance is identified as the best explanatory factor for the disclosure of universities. These results are consistent with the principles of legitimacy theory and, at the same time, suggest that outstanding research institutions are more sensitive to social demand for proper accountability.
000075846 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc$$uhttp://creativecommons.org/licenses/by-nc/3.0/es/
000075846 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000075846 700__ $$0(orcid)0000-0003-1619-8042$$aMoneva Abadía, José Mariano$$uUniversidad de Zaragoza
000075846 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000075846 773__ $$g2, 5 (2018), 411-419$$pSociol. int. j.$$tSociology International Journal$$x2576-4470
000075846 8564_ $$s672261$$uhttps://zaguan.unizar.es/record/75846/files/texto_completo.pdf$$yVersión publicada
000075846 8564_ $$s121401$$uhttps://zaguan.unizar.es/record/75846/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000075846 909CO $$ooai:zaguan.unizar.es:75846$$particulos$$pdriver
000075846 951__ $$a2019-01-10-11:51:56
000075846 980__ $$aARTICLE