Table 2. Expected behaviour of Spanish... | Emerald Publishing

Table 2.

Expected behaviour of Spanish public universities according to Oliver’s (1991) strategic responses framework

Type of university	Source of institutional pressure	Strategy/tactic	Expected behaviour
Reporting universities	Normative forces	Acquiescence/habit	Persistence publication of sustainability reports
	Coercive forces	Acquiescence/compliance	Adoption of sustainability reports driven by the UN SDGs
	Coercive forces	Avoidance/concealment	Sustainability reporting to manage public impressions
	Mimetic forces	From acquiescence/imitation to avoidance/concealment	Initial diffusion and subsequent decline of sustainability reporting
Non-reporting universities	Coercive forces	Compromise/balance	Alignment with SDGs achievement
Non-reporting universities	Coercive forces	Defiance/dismiss	Lack of commitment to adopt sustainability actions

Type of university	Source of institutionalpressure	Strategy/tactic	Expected behaviour
Reporting universities	Normative forces	Acquiescence/habit	Persistence publication of sustainability reports
	Coercive forces	Acquiescence/compliance	Adoption of sustainability reports driven by the UN SDGs
	Coercive forces	Avoidance/concealment	Sustainability reporting to manage public impressions
	Mimetic forces	From acquiescence/imitation to avoidance/concealment	Initial diffusion and subsequent decline of sustainability reporting
Non-reporting universities	Coercive forces	Compromise/balance	Alignment with SDGs achievement
Non-reporting universities	Coercive forces	Defiance/dismiss	Lack of commitment to adopt sustainability actions

Source: Authors’ own creation