Strategic response adopted by Spanish public universities to institutional pressures for sustainability reporting
| Type of university (No.) | Institutional forces | Strategy/tactic (no.) | Behaviour |
|---|---|---|---|
| Reporting universities (40) | Normative forces • Standards • Networks • Top management values • Professionalization | Acquiescence/habit (9) | Sustainability reporting as a taken for granted activity (publication of more than eight consecutive reports) |
| Coercive forces • Policies and declarations (UN SDGs) | Acquiescence/compliance (16) | Sustainability reporting driven by the UN SDGs (universities that have published between one and five reports) | |
| Avoidance/concealment (9) | Sustainability reporting to manage public impressions | ||
| Mimetic forces • Imitating fashion-setters | From acquiescence/imitation to avoidance/concealment (6) | Initial diffusion and subsequent decline of sustainability reporting | |
| Non-reporting universities (10) | Coercive forces • Policies and declarations (CRUE) • State and power (Spanish Government) | Compromise/balance (4) | Sustainability-related practices to meet demands of powerful stakeholders |
| Defiance/dismiss (6) | Lack of commitment to adopt sustainability actions |
| Type of university (No.) | Institutional forces | Strategy/tactic (no.) | Behaviour |
|---|---|---|---|
| Reporting universities (40) | Normative forces | Acquiescence/habit (9) | Sustainability reporting as a taken for granted activity (publication of more than eight consecutive reports) |
| Coercive forces | Acquiescence/compliance (16) | Sustainability reporting driven by the UN SDGs (universities that have published between one and five reports) | |
| Avoidance/concealment (9) | Sustainability reporting to manage public impressions | ||
| Mimetic forces | From acquiescence/imitation to avoidance/concealment (6) | Initial diffusion and subsequent decline of sustainability reporting | |
| Non-reporting universities (10) | Coercive forces | Compromise/balance (4) | Sustainability-related practices to meet demands of powerful stakeholders |
| Defiance/dismiss (6) | Lack of commitment to adopt sustainability actions |
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