An analysis of university sustainability reports from the GRI database: An examination of influential variables

In the business context, many papers have examined whether certain variables can affect the sustainability disclosure practices. However, research on universities has mainly been addressed to explore the extent of sustainability information reported with a little focus to determining the factors that may affect it. This paper analyses 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 institutionalization, geographical region, external assurance and leadership are. 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

Online information disclosure in Spanish municipal-owned enterprises: A study based on the compliance with transparency requirements

Purpose- This paper examines the amount of online information reported by Spanish municipal-owned enterprises (MOEs) according to the legal requirements indicated in the Spanish Law 19/2013 on Transparency and Good Governance. In addition, we analyse how different variables can affect the extent of online information reported by such enterprises. Design/methodology/approach- To do this, we conducted a content analysis of the web pages of Spanish MOEs located in cities with more than 100.000 habitants, as well as those cities that are provincial capitals. To find information about these enterprises, we accessed the General Intervention Board of the State Administration (IGAE) webpage (http://www.igae.pap.minhafp.gob.es/sitios/igae/es-ES/Paginas/inicio.aspx). This sample was composed of 273 enterprises majority owned and controlled by local governments. Findings- The findings reveal that the amount of information reported by Spanish MOEs, in accordance with the legal requirements, is quite reduced. The most influential variables for explaining Spanish MOEs’s commitment to information disclosure are population size, political positioning of the local government and reputation. Originality/value- This study seeks to contribute to the scarce literature on mandatory transparency in the public sector as well as to reinforce the degree of compliance with requirements of information disclosure

The Bologna process and the Higher Education reform: Has there been greater incorporation of Corporate Social Responsibility in business education in Spain?

[ES] La crisis actual, el crecimiento insostenible, los escándalos financieros, exigen una reflexión sobre el papel de las universidades en la formación de profesionales, particularmente de aquéllos que tienen que administrar y gestionar empresas. En este sentido, existe una percepción de que la formación en valores éticos y en una conducta socialmente responsable de estos profesionales es insuficiente (Baetz y Sharp, 2004; Kashyap et al., 2006). Es por ello que el presente trabajo se encarga de analizar, tanto la definición de objetivos y competencias a adquirir por los estudiantes, como la oferta formativa de las universidades españolas en materia de responsabilidad social (RSC). Para ello se tomará como referencia las memorias verificadas positivamente por la Agencia Nacional de Evaluación y Acreditación de la Calidad (ANECA) de los títulos más cercanos al ámbito de la gestión de organizaciones ofertados por las universidades españolas en el curso 2010/2011, momento en el cual comienza a impartirse los nuevos grados adaptados al Proceso de Bolonia, con la finalidad de comparar los resultados obtenidos con la literatura. Sobre este particular, el presente estudio muestra que la adaptación de la oferta formativa universitaria al Espacio Europeo de Educación Superior ha supuesto una mayor presencia de la RSC en los estudios universitarios.[EN] The current crisis, unsustainable growth, financial scandals involves reflection on the role of universities in the professional training, particularly those who have to manage businesses. On this issue, there is a perception that the teaching of ethics and corporate social responsibility (CSR) is insufficient (Baetz and Sharp, 2004; Kashyap et al., 2006). In this regard, universities play a fundamental role due both to the impact of the incorporation of CSR into the design of their study and research programs, and its incorporation into universities’ mission, vision, and corporate strategy (Muijen, 2004). Then, the present study focuses jon analyzing both the definition of educational objectives and skills development to be acquired by students as the level of inclusion of CSR offered by Spanish universities. In particular, the present paper focuses on analyzing reports verified by National Agency for Quality Assessment of degrees related to the organizational management area implemented in the 2010-2011 academic course, which degrees has been developed based on European Higher Education Area. Based on previous papers, the results of the present paper show that the Bologna process and the Higher Education reform in Spanish universities have promoted an increase of the presence of CSR in the business education.Larrán Jorge, M.; López Hernández, A.; Andrades Peña, FJ. (2012). El Proceso de Bolonia: ¿Ha propiciado una mayor incorporación de la responsabilidad social en los grados relacionados con la economía y la empresa?. REDU. Revista de Docencia Universitaria. 10(2):345-363. https://doi.org/10.4995/redu.2012.6112345363102Agencia Nacional de Evaluación de la Calidad y Acreditación (2005). Libro Blanco de los títulos de grado en Economía y Empresa. Disponible en http://www.aneca.es/var/media/150292/libroblanco_economia_def.pdfBaetz, M.C., & Sharp, D.J. (2004). Integrating Ethics Content into the Core of Business Curriculum: Do Core Teaching materials Do the Job? Journal of Business Ethics, 51, 53- 63.Bampton, R., & Cowton, C.J. (2002). The teaching of ethics in management accounting: progress and prospects. Business Ethics: a European Review, 11, 1, 52-61.Blanthorne, C., Kovar, S.E., & Fisher, D.G. (2007). Accounting Educators' Opinions about Ethics in the Curriculum: An Extensive View. Issues in Accounting Education, 22, 3, 355- 390.Carroll, A.B., & Bucholtz, A.K. (2003). Business and Society: Ethics and Stakeholder Management. 5th Edition, South-Western College Publishing, Florence: KY.Christensen, L.J., Peirce, E., Hartman, L.P., Hoffman, H.W., & Carrier, J. (2007). Ethics, CSR, and Sustainability in the Financial Times Top 50 Global Business Schools: Baseline Data and Future Research Directions. Journal of Business Ethics 73, 4, 347-368. Doi 10.1007/s10551-006-9211-5Consejo de Ministros (2010). Objetivos de la Educación para la década 2010-2020. Plan de acción 2010-2011. Ministerio de Educación, 25 de junio de 2010. Disponible en http://www.educacion.gob.es/dctm/ministerio/horizontales/prensa/documentos/2010/plande-accion-2010-2011vdefinitivafinal.pdf?documentId=0901e72b801b3cad.Consejo Europeo de Gotemburgo (2001). Desarrollo sostenible en Europa para un mundo mejor: Estrategia de la Unión Europea para un desarrollo sostenible. Bruselas, 15/5/2001. Disponible en: http://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2001:0264:FIN:ES:PDFConsejo Europeo extraordinario de Lisboa (2000). Hacia una Europa de la innovación y el conocimiento. 23 y 24 de Marzo, 2000. Disponible en http://www.europarl.europa.eu/summits/lis1_es.htmCowton, C. J., & Cummins, J. (2003). Teaching Business Ethics in UK Higher Education: Progress and Prospects. Teaching Business Ethics, 7, 1, 37-54. Doi: 10.1023/A:1022665221990Cummins, J. (1999). The Teaching of Business Ethics at Undergraduate, Postgraduate and Professional Levels in the UK. Institute of Business Ethics, London.Fernández, J. L., & Bajo, A. (2010). The presence of business ethics and CSR in Higher Education curricula for executives: The case of Spain. Journal of Business Ethics Education, 7, 25-38.Freeman, R.E. (1984). Strategic Management. A Stakeholder Approach. Pitman, Boston: MA.Ghaffari, F., Kyriacou, O. & Brennan, R. (2008). Exploring the Implementation of Ethics in U.K. Accounting Programs. Issues in Accounting Education, 23, 2, 183-198.Kashyap, R., Mir, R., & Iyer, E. (2006). Toward Responsive Pedagogy: Linking Social Responsibility to Firm Performance Issues in the Classroom, Academy of Management Learning & Education, 5, 366-376.Larrán, M., López, A., & Andrades, F. J. (2011). ¿Ha propiciado la reciente reforma de títulos universitarios una mayor incorporación de la RSC en los estudios relacionados con la economía y la empresa? Comunicación presentada en las VIII Jornadas de Docencia en Contabilidad, ASEPUC, 17 de Junio, Palma de Mallorca.Larrán, M., López, A., & Ortiz, D. (2010). Social responsibility in the programmes offered at public universities in Spain. Comunicación presentada en el 33rd Congreso Anual de la European Accounting Association, 19-21 May 2010, Estambul, Turquía.Ley 51/2003, de igualdad de oportunidades, no discriminación y accesibilidad universal de las personas con discapacidad. Disponible en http://www.boe.es/boe/dias/2003/12/03/pdfs/A43187-43195.pdfLey 2/2011, de 4 de marzo, de Economía Sostenible. Disponible en http://www.boe.es/boe/dias/2011/03/05/pdfs/BOE-A-2011-4117.pdfLey Orgánica de Universidades (2001). Ley 6/2001, de 21 de diciembre, de Universidades (B.O.E. 24/12/2001), modificada por la Ley Orgánica 4/2007, de 12 de abril, (B.O.E. 13/04/2007). Disponible en: http://www.boe.es/boe/dias/2007/04/13/pdfs/A16241-16260.pdfMacFarlane, B., & Ottewill, R. (2004). Business Ethics in the Curriculum: Assessing the Evidence from UK Subject Review. Journal of Business Ethics, 54, 4, 339-347. Doi: 10.1007/s10551-004-1823-zMadison, R. & Schmidt, J. (2006). Survey of Time Devoted to Ethics in Accountancy Programs in North American Colleges and Universities. Issues in Accounting Education, 21 ,2, 99- 109.Mahoney, J. (1990). Teaching Business Ethics in the UK, Europe, and the USA: A Comparative Study. London: Athlone.Matten, D., & Moon, J. (2004). Corporate Social Responsibility Education in Europe. Journal of Business Ethics, 54, 4, 323-337.Doi: 10.1007/s10551-004-1822-0McKenna, S. (1995). The business impact of management attitudes towards dealing with conflict: a cross-cultural assessment. Journal of Managerial Psychology, 10, 7, 22-27.Michavila, F. y Zamorano, S. (2008). Panorama de los sistemas de garantía de calidad en Europa: una visión trasnacional de la acreditación. Revista de Educación, número extraordinario 2008, 235-263.Ministerio de Educación y Ciencia (2007). Real Decreto 1393/2007 de 29 de octubre, por el que se establece la ordenación de las enseñanzas universitarias oficiales .Disponible en: http://www.boe.es/boe/dias/2007/10/30/pdfs/A44037-44048.pdfMuijen, H. (2004). Corporate Social Responsibility Starts at University. Journal of Business Ethics, 53, 235-246. doi: 10.1023/B:BUSI.0000039412.78194.1dNaciones Unidas (2005). Decenio de la Educación para el Desarrollo Sostenible (2005-2014). Disponible en http://www.esd-world-conference-2009.org/es/informacion-debase/deds.html#c1001, UNESCONaciones Unidas (2007). Principios para una educación responsable en gestión. Disponible en http://www.unprme.org/resource-docs/EDUCACIONRESPONSABLEPRMEencastellano.pdf, PRME.Paine, L.S. (1988). Ethics Education in American Business Schools. Ethics Resource Center, Washington, DC.Rands, G.P., & Starik, M. (2009). The Short and Glorious History of Sustainability Education in Management. In J.A.F. Stoner & C. Wankel (Eds.), Management Education for Global Sustainability, Charlotte, NC: Information Age Publishing, 19-49.Rodríguez, M.J. (2011). La garantía de la calidad, base de la movilidad. Revista de Docencia Universitaria, 9, 99-117.Salaburu, P. (dir). (2011). España y el proceso de Bolonia, un encuentro imprescindible. Madrid: Academia Europea de Ciencias y Artes.Secretaría General de Universidades (2010). Estrategia Universidad 2015: Contribución de las universidades al progreso socioeconómico español 2010-2015. Ministerio de Educación. Disponible en http://www.educacion.gob.es/dctm/eu2015/2011-estrategia-2015- espanol.pdf?documentId=0901e72b80910099Setó-Pamies, D., Domingo-Vernis, M., & Rabassa-Figueras, N. (2011). Corporate social responsibility in management education: Current status in Spanish universities. Journal of Management and Organization, 17, 604-620.Toledo, F. y Michavila, F. (Eds.) (2009). Empleo y nuevas titulaciones en Europa. Madrid: Ed. Tecnos (Grupo Anaya, S.A.)

Los Objetivos de Desarrollo Sostenible y las Grandes Empresas Españolas: Un análisis de su Compromiso a partir de su Reporte No Financiero

[EN] This paper aims to analyse the level of commitment with the SDGs of large Spanish companies based on the information published in their Non-Financial Statements and their letters from the chairman. To achieve this objective and identify potential explanatory factors, a balanced sample of 58 Spanish companies, 29 listed and 29 unlisted, in 2019 has been used. The results of this study evidence: i) the greater commitment with the SDGs of companies which are exposed in the stock markets and those which are larger; ii) the relevance of the diversity into the boards of directors, in order to integrate the largest and the widest number of interests as well as those values and principles which are intrinsically associated to women directors; and iii) the greater emphasis on those SDGs related to well-known issues by these organizations, thanks to their greater experience in non-financial reporting, publishing documents such as corporate social responsibility or sustainability reports.[ES] El presente trabajo tiene como principal objetivo evaluar el nivel de compromiso con los Objetivos de Desarrollo Sostenible (ODS) de las grandes empresas españolas a partir de la información contenida en sus Estados de Información No Financiera (EINF) y las cartas de sus presidentes e identificar los posibles factores explicativos asociados a la propia organización. Para ello se ha contado con una muestra equilibrada de 58 compañías españolas, 29 cotizadas y 29 no cotizadas, en el ejercicio 2019. Los resultados obtenidos ponen de relieve: i) la mayor preocupación que despiertan los ODS entre las empresas expuestas en los mercados bursátiles y aquellas que son de mayor tamaño; ii) la importancia de contar con consejos de administración diversos, que integren el mayor número de intereses posibles así como aquellos valores y principios que se atribuyen de forma intrínseca a las mujeres; y iii) el mayor énfasis en aquellos ODS relacionados con aquellas temáticas ya conocidas por este tipo de organizaciones, gracias a su mayor experiencia en el reporting no financiero, publicando documentos como los informes de responsabilidad social corporativa o las memorias de sostenibilidad

Influential Variables of Sustainability Disclosures by Spanish Public Hospitals

This paper explores whether the extent of sustainability information disclosed by Spanish public hospitals is affected by internal characteristics of such organizations as well as by political ideology and socioeconomic variables. We used the institutional, stakeholder, and legitimacy theories to explain different levels of sustainability disclosures. To accomplish our goal, we collected data through content analysis of the institutional websites of all Spanish public hospitals registered in the 2016 National Database of Hospitals, corporate annual reports, and sustainability reports published by Spanish hospitals. The results show that the most influential variables associated with the extent of sustainability information disclosed by Spanish public hospitals are the hospitals’ size, political ideology, and reputation as well as the access they have to the Internet. According to the legitimacy theory, the Spanish public hospitals that have revealed more sustainability information are more visible and may be perceived to have greater legitimacy in society. However, the extent of sustainability information disclosed by Spanish public hospitals is far from being adequate. According to the institutional theory, this is explained by the lack of coercive and normative forces

Frenos y aceleradores para la implantación de la responsabilidad social en las universidades españolas

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.Utilizando como referencia la opinión de los directivos universitarios y los Consejos Sociales, el objetivo del presente trabajo es conocer si existen diferencias significativas en la percepción que éstos tienen sobre los principales frenos y aceleradores que tienen las universidades españolas para el desarrollo de prácticas de responsabilidad social. Entre los resultados del estudio se encuentra la falta de formación en valores como uno de los frenos más significativos para el desarrollo de prácticas de responsabilidad social, lo cual puede ser una evidencia adicional de que, hasta el momento, las universidades españolas no hayan incorporado en gran medida la responsabilidad social en las titulaciones del ámbito de la economía y la empresa. Adicionalmente se ha encontrado que la principal motivación para la implantación de la responsabilidad social es la mejora de la imagen y la reputación social

Corporate social responsibility and business ethics in stand-alone subjects in finance and accounting degrees: Comparative analysis with organizational management

Los sucesivos escándalos empresariales han puesto de manifiesto que no es suficiente con la formación exclusivamente técnica que se ofrece a los profesionales de la contabilidad, planteándose así la necesidad de proporcionar una formación en parámetros de responsabilidad social corporativa (RSC). Es por ello que la principal finalidad del presente trabajo es analizar si existen diferencias significativas en la oferta de asignaturas de RSC y de ética empresarial entre las titulaciones de finanzas y contabilidad y el resto de titulaciones relacionadas con la gestión de organizaciones ofertadas por las universidades españolas durante el curso académico 2011/2012. Adicionalmente, se pretende determinar la influencia que tiene en la presencia de asignaturas de RSC y de ética empresarial la naturaleza pública o privada de las universidades españolas, así como si las titulaciones son de grado o posgrado. Los resultados ponen de manifiesto la falta de diferencias significativas en la oferta de asignaturas de RSC y de ética empresarial entre titulaciones ligadas al ámbito contable y el resto de titulaciones relacionadas con la gestión de organizaciones. No obstante, se han obtenido evidencias estadísticamente significativas que infieren la mayor presencia de asignaturas de RSC y de ética empresarial en las titulaciones de grado, así como la mayor inclinación de las universidades privadas por ofertar asignaturas de RSC, principalmente con un enfoque orientado a la ética empresarial.Recent outbreaks of ethical failings and revelations about questionable or abusive practices by corporations have prompted fresh concern over the societal impact of corporate activities and the extent to which managers are responsive to society’s expectations. Based on this statement, this study focuses on determining whether there are significant differences in corporate social responsibility (CSR) and business ethics between finance and accounting curricula and degrees related to organizational management offered by Spanish universities during 2011/2012 academic year. One of the main conclusions of this paper is that there are no statistical differences between accounting and organizational management curricula with respect to the presence of CSR and business ethics stand-alone subjects. However, statistical findings show that CSR education is greater in private universities in Spain (explained by ethical dimension) as well as in undergraduate curricula, in comparison with postgraduate degrees

An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes

This paper examines the attitudes and perceptions of business and accounting students toward corporate social responsibility and sustainability and what are the main variables for explaining differences in such attitudes and perceptions. Secondly, we compare the results of our study with those of the previous literature to determine whether there are differences depending on cultural, socioeconomic and legal forces. To accomplish this task, a survey was administered to be fulfilled by Spanish business and accounting students. In total, we received 319 surveys duly responded. Our results show that business and accounting students surveyed in our research have manifested a greater concern for the social and environmental dimensions of the corporate social responsibility and sustainability term. Meanwhile students surveyed in previous studies showed a strong commitment to the economic dimension of the corporate social responsibility and sustainability concept. Such differences are supported by cultural, socioeconomic and legal forces as well as by the institutional commitment of the university.Este artículo analiza las actitudes y percepciones de los alumnos de la rama empresarial y contable frente a la responsabilidad social corporativa y la sostenibilidad, y cuáles son las principales variables para explicar las diferencias en dichas actitudes y percepciones. Además, los resultados de este estudio se comparan con la bibliografía previa para establecer la influencia de factores culturales, legales y socioeconómicos en relación con la percepción de los alumnos. Para ello se administró una encuesta para ser cumplimentada por alumnos españoles del ámbito empresarial y contable. En total se recibieron 319 encuestas bien cumplimentadas. Los resultados del trabajo muestran que los alumnos encuestados en nuestro estudio mostraron mayor preocupación por los problemas sociales y medioambientales, mientras que los alumnos encuestados en estudios previos mostraron mayor preocupación por la dimensión económica de la responsabilidad social corporativa y la sostenibilidad. Estas diferencias pueden explicarse por factores culturales, socioeconómicos y legales, así como por el compromiso institucional de la universidad

Online sustainable development goals disclosure: A comparative study in Italian and Spanish local governments

In this study, we performed a comparative analysis to examine the extent to which local governments (LGs) in two Mediterranean countries –Spain and Italy –use their websites to disclose information related to Sustainable Development Goals (SDGs) in response to the launch of the United Nations' (UN) 2030 Agenda. We performed a manual content analysis of the official websites of all Italian and Spanish LGs with more than 100,000 inhabitants, constructing different disclosure indexes. We then used a non-parametric statistical test to assess differences in disclosure behaviours between countries. Our findings show that the extent to which the investigated LGs disclose SDG-related information online remains limited. Based on Oliver's (1991) strategic responses framework, we postulate that Italian and Spanish LGs have responded to the launch of the SDGs by adopting compromise and avoidance strategies

Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises

Our research analyses ESG reporting for municipal owned water companies in Andalusia (Spain) and to what extent it differs from other GOEs depending on the degree of public or private ownership and the nature of the activity carried out by each company. After designing an own an instrument tool composed of 176 items, the authors performed a content analysis of a broad range of organizational reporting channels used by 335 enterprises. We have found that, in general terms, Andalusian public water utilities have had better levels of ESG disclosure than GOEs from other industries. Drawing on institutional logics approach, hybridity can explain the differences in ESG disclosure patterns among these enterprises based on the proportion of public ownership and the type of activity