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

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. 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.