Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors Isabel Brusca

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Uploaded by Isabel Brusca     Uploaded date: January 01, 2026    
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Publication date
March 12, 2025
Paper language
Abstract
This article highlights the importance of embedding Sustainable Development Goals (SDGs) into university strategic plans, evidencing that a transversal or cross-cutting policy to integrate SDGs facilitates SDG reporting. Other factors that promote SDG reporting are institutional transparency and the financial structure. The article will be of interest to managers, academics, students and other university stakeholders who may be aware that including the SDGs with a cross-cutting strategy can lead to a higher level of reporting of the SDGs and the legitimization of the entity. The results will also be of interest to regulators and governments to encourage universities to include SDGs through a cross-cutting strategy and to improve transparency in this field.
Preferred Citation
Brusca, I., Olmo, J., & Pérez-Espés, C. (2025). Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors. Public Money & Management, 45(7), 659–669.
Keywords
SDGs, sustainability, universities
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Category
Sustainability/SDGs
Type of Paper
Published paper

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