A framework for implementing and reporting United Nations sustainable development goals in Spanish higher education institutions

Purpose This study aims to explore a holistic framework for implementing and reporting sustainable development goals (SDGs) in universities. The aim is to define elements of the content as well as the context, which will allow us to understand and compare sustainable development processes at the university level. Using the 2030 Agenda context, this research describes a university profile which is accountable to its stakeholders, thus aligning its sustainability report with the SDGs. Design/methodology/approach This research has considered the entire Spanish university system and relies on data collection from sustainability reports published by 50 public universities and 34 private universities. Through an analysis of the contents of public reports, the aim is to build an index like the social responsibility dissemination index, but specific to the 2030 Agenda in the university context. Findings The holistic model, based on a dissemination index, showed diverse methods of implementing and reporting contributions to the SDGs, with varying degrees of depth, priority, reach, suitability and visibility. The proposed index was also used as a classification variable to group Spanish universities into two conglomerates, one that leads the contribution to the 2030 Agenda and another that follows the previous ones. Research limitations/implications This research work could be extended to include any European university educational systems. Case studies could add qualitative value to the implementation of the SDGs. Originality/value As a pilot study, the developed index can be used to analyse the sustainability reports of Spanish universities to determine the use of reporting to render accounts to stakeholders.