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In the business context, many papers have examined whether certain variables can affect sustainability disclosure practices. However, research on universities has mainly been addressed to explore the extent of sustainability information reported with little focus on determining the factors that may affect it. This paper analyzes the influence exerted by some variables concerning the extent of information reported in the university sustainability reports included in this study. To accomplish this task, data were collected using a content analysis of the university sustainability reports extracted from the GRI sustainability disclosure database. The findings reveal that sustainability disclosure practices by universities are explained by different factors, among which are institutionalization, geographical region, external assurance and leadership. Such results are supported jointly by the underpinnings of the institutional and legitimacy theories in response to coercive and mimetic pressures and by the need to improve reputation in society. [ABSTRACT FROM AUTHOR]

From an international view, several papers have analysed how sustainability themes are integrated into the university curricula. In Spain, few studies to date have examined the extent to which universities are incorporating sustainability themes into their curricula. In view of such considerations, this article examines the extent to which sustainability themes are being incorporated into the curricula of a Spanish public university strongly committed to signing sustainability policies and declarations. In addition, this study analyses the main barriers to the incorporation of sustainability themes into the curricula of this university. To accomplish this task, this article uses different methodological instruments over three phases through a case study approach. The findings of this study suggest how the university examined has many difficulties in incorporating, holistically or separately, sustainability themes in its formal courses despite having so many policies, regulations and a commitment to sustainability. [ABSTRACT FROM AUTHOR]

In the last 30 years, different economic, political and social changes have taken place in the university sector and this has led to an extensive reform to meet the new societal challenges that these institutions are facing today. This emphasises the social dimension of universities and their important role in society as educators of future leaders and policy makers. This reveals the need to integrate social responsibility principles into the mainstream functions of universities. In view of these comments, this paper offers a review of the literature about university social responsibility during the period from 2000 to 2015. The objectives of the review are to: explore patterns in publication outlets; collect, scrutinise and critically analyse the current literature on this field; to identify gaps in the literature and make recommendations for further research in this field. To accomplish this task, data were collected from 15 specialist academic journals that focus on higher education. [ABSTRACT FROM AUTHOR]

Purpose Numerous sustainability assessment tools are being created and applied in the higher education sector. In light of such diversity, there is a need to provide a common guideline for sustainability assessment which makes easier the comparison among universities. Using as a reference the Spanish university system, the main aim of this paper is to develop a multi-item quantitative tool for measuring sustainability performance at universities.Design/methodology/approach To accomplish this task, the first step was to review the literature on sustainability assessment in universities. After reviewing the literature, the authors found more than 1,000 items. The next step was to select those items which were able to fit to the Spanish university context. On this basis, the authors selected a total of 268 items. These items were discussed in a workshop with senior management members from eight Spanish universities with the aim of analyzing the validity and relevance of the items selected.Findings Then, the proposal for measuring sustainability in Spanish universities was composed of a total of 156 relevant items. In addition, these items were grouped according to seven different dimensions (corporate governance, students, staff, society, environment, companies and continuous improvement). Also, it is important to note that these items were not associated with political risk and they were linked to provide more reliable information to assess sustainability in universities.Originality/value Recent literature have stated that the existing tools specifically developed for assessing higher education institutions performance toward sustainability have some weaknesses. Then, one of the main contributions of this study has been the creation of a new multi-item quantitative tool aimed at measuring the integrated consideration of social, economic and environmental dimensions of sustainability in universities. [ABSTRACT FROM AUTHOR]

In a financial economic scenario in which the corporate survival of small and medium enterprises (SMEs) is more conditioned than ever by competitive performance, this paper aims to show that the strategic incorporation of socially responsible actions, more concerned and engaged with stakeholders, contributes to improve the competitiveness of these organizations. Thus, the existence of a direct or mediated relationship between the development of Corporate Social Responsibility (CSR) practices and competitive performance has been analyzed from a multi-stakeholder perspective. To accomplish this task, data were collected from a sample of 481 Spanish SMEs and the technique of partial least squares (PLS) was used. Outcomes show that the development of CSR practices contributes to increase the competitive performance both directly and indirectly, through the ability of these organizations to manage their stakeholders. This study, therefore, supports the social impact hypothesis and offers evidence about some intangibles such as the relational capacity mediate the causal effect between CSR and competitive performance. [ABSTRACT FROM AUTHOR]

Sustainability issues in higher educational institutions have attracted increasing levels of attention from both the public and policy makers in recent decades. A number of previous studies have called for a more comprehensive integration of sustainable development into mainstream university operations and curricula. However, there is a lack of sufficient studies that investigate sustainable development in higher education in Spain. Therefore, the present paper has two goals: First, the study analyses the extent to which Spanish universities have implemented sustainability practices in their institutions. To accomplish this task, data were collected using a survey distributed to rectors and senior management at Spanish higher education institutions. The second goal is to examine the main factors that might explain the implementation of sustainability practices in Spanish universities. For this purpose, Pearson chi-square tests were used to analyse the data collected in the survey. Key findings show the slow rate of progress of many Spanish universities with regard to implementing sustainability practices, a fact which could indicate that there are clearly a number of obstacles to overcome. Additionally, there were no factors influencing the implementation of sustainability practices. [ABSTRACT FROM AUTHOR]

Sustainability issues in higher educational institutions have attracted increasing levels of attention from both the public and policy-makers in recent decades. Many studies have called for a more integration of sustainability into mainstream university operations and curricula. Nevertheless, the interest in sustainability issues has been more recent in the specific case of Spain. On this basis, the aim of this paper is to examine the main factors (size of universities, chairs related to sustainability, political orientation and sustainability disclosure) that might explain the presence of sustainability initiatives in Spanish universities. To accomplish this task, data were collected using a systematic content analysis of the published strategic plans of Spanish universities during the last decade. Two main findings were identified: first, the four variables chosen were not related to the presence or absence of sustainability initiatives in the strategic plans of Spanish universities, excepting the partial influence exerted by the size and political orientation. Second, there was a scarce presence of sustainability initiatives in the strategic plans of Spanish universities analysed. [ABSTRACT FROM PUBLISHER]

The increasing social concern about the protection and improvement of the environment has transformed environmental commitment into a new strategic via channel through which to achieve competitiveness in firms. Nevertheless, to date, limited research on this subject has focused on small and medium enterprises. This study addresses this gap by shedding light on the relationship between environmental commitment and business performance as well as their relationship with two other strategic variables: relational marketing and image. From a sample of 481 small and medium firms in Southern Spain and using structural equation modelling, different cause–effect relations were analysed. The results suggest that environmental performance has a positive, direct and significant influence on competitive performance as well as the mediating effects of image and relational marketing. In this regard, this paper offers new empirical evidence of how firms that improve their environmental engagement generate a positive interaction with their stakeholders. An improved environmental performance encourages the appearance of positive reactions for any company's image and its competitiveness. Some of these environmental practices are provided according to their strategic relevance. [ABSTRACT FROM AUTHOR]

The interest aroused by the social responsibility in the academic and professional arena is encouraging endless discussion in many forums. However, the attention paid to large corporations and small- and medium-enterprises (SMEs) has been different. Therefore, in order to contribute to the understanding of Corporate Social Responsibility (CSR) in the field of SMEs, it has been conducted a review of studies that have focussed on the impact that some factors cause on the adoption of socially responsible practices or how the development of these practices affects organizational performance from a financial perspective. The review corroborates how the manager, with his values and ethical beliefs, plays a main role in their firm strategic and sustainable choices and how the adequate management of the relations with stakeholders positively affects its performance. The studies used for the literature review suggest two different paths to encourage the implementation of sustainability practices: reformulate legal regulations or providing evidence on how a responsible behaviour can result in competitive improvements. [ABSTRACT FROM AUTHOR]

Given the diversity of statemets issued in recent years in order to meet the information needs on socially responsible behaviour of organizations, this research aims to develop a broad guide which helps to identify the different actions and strategies related to sustainability. From the analysis of the framework elaborated and 15 different standards selected for its preparation, results show that the standard used as reference determines the content of the sustainability reports, and that the social dimension practices and those related to employees are the ones receiving more attention. [ABSTRACT FROM AUTHOR]

Using as a reference the opinion of university managers and Social Boards, the aim of this paper is to ascertain the presence of significant differences regarding the main barriers and drivers found in Spanish universities to develop practices for the implementation of corporate social responsibility (CSR). The main finding is related to the lack of training is the most important barrier to develop CSR practices. Based on this result, we can infer that Spanish universities not include in their business and management curricula subjects related to social responsibility issues. In addition, we found that the main driver to develop CSR practices at Spanish universities is improving their social image and reputation. [ABSTRACT FROM AUTHOR]

This study examines the environmental, social and governance (ESG) reporting in 38 public water companies owned by local municipalities from Andalusia. With an adapted measure integrated by 172 indicators drawn from national and international standards, results show a low level and quality of ESG disclosure. Along with the positive relationship with size and cultural orientation towards transparency, the hybrid nature of public companies is directly related to their ESG disclosure activity. Unlike what could happen in other sectors, the presence of private capital in the shareholding provides water companies with experienced knowledge to better report financial and non-financial information. [ABSTRACT FROM AUTHOR]