In the business context, many papers have examined whether certain variables can affect sustainability disclosure practices. However, research on universities has mainly been addressed to explore the extent of sustainability information reported with little focus on determining the factors that may affect it. This paper analyzes the influence exerted by some variables concerning the extent of information reported in the university sustainability reports included in this study. To accomplish this task, data were collected using a content analysis of the university sustainability reports extracted from the GRI sustainability disclosure database. The findings reveal that sustainability disclosure practices by universities are explained by different factors, among which are institutionalization, geographical region, external assurance and leadership. Such results are supported jointly by the underpinnings of the institutional and legitimacy theories in response to coercive and mimetic pressures and by the need to improve reputation in society.

Purpose: Numerous sustainability assessment tools are being created and applied in the higher education sector. In light of such diversity, there is a need to provide a common guideline for sustainability assessment which makes easier the comparison among universities. Using as a reference the Spanish university system, the main aim of this paper is to develop a multi-item quantitative tool for measuring sustainability performance at universities. Design/methodology/approach: To accomplish this task, the first step was to review the literature on sustainability assessment in universities. After reviewing the literature, the authors found more than 1,000 items. The next step was to select those items which were able to fit to the Spanish university context. On this basis, the authors selected a total of 268 items. These items were discussed in a workshop with senior management members from eight Spanish universities with the aim of analyzing the validity and relevance of the items selected. Findings: Then, the proposal for measuring sustainability in Spanish universities was composed of a total of 156 relevant items. In addition, these items were grouped according to seven different dimensions (corporate governance, students, staff, society, environment, companies and continuous improvement). Also, it is important to note that these items were not associated with political risk and they were linked to provide more reliable information to assess sustainability in universities. Originality/value: Recent literature have stated that the existing tools specifically developed for assessing higher education institutions performance toward sustainability have some weaknesses. Then, one of the main contributions of this study has been the creation of a new multi-item quantitative tool aimed at measuring the integrated consideration of social, economic and environmental dimensions of sustainability in universities.

Purpose: This paper aims to examine the extent of mandatory non-financial information disclosed by Spanish state-owned enterprises (SOEs) and barriers to and/or drivers of such disclosures.Design/methodology/approach: To accomplish this task, three data sources were used. To study the extent of non-financial information disclosed and the influence exerted by some variables of such disclosures, the authors performed a content analysis of website disclosures of all Spanish SOEs identified by the General Intervention Board of the State Administration. Likewise, reports published by such companies on their web pages were also examined. To investigate the barriers to the disclosure of non-financial information by Spanish SOEs, the data were collected through interviews with key personnel.Findings: Results showed that the disclosure of mandatory non-financial information by Spanish SOEs is lagging behind when compared to private companies. The key personnel revealed different reasons for the low level of disclosures such as the lack of an accountability awareness in Spain. The institutional size was the variable that most significantly affects the disclosure of mandatory non-financial information by Spanish SOEs.Originality/value: The main contribution of this research was to examine the influence of some variables on the amount of mandatory non-financial information disclosed by Spanish SOEs. Previous studies have been focused on exploring the level of non-financial information disclosed voluntarily by these companies.