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The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational practices of Spanish public hospitals. Second, it finds out why sustainability reporting has become (or not) an institutionalized norm in the Spanish public hospital field.

To accomplish the research aims, the authors have adopted a qualitative method approach by combining two main data sources: (1) a documentary analysis of reports published by 60 Spanish public hospitals that consistently maintained their commitment to this activity over the past 10 years; and (2) a semi-structured interview with seven hospital managers and with seven participants from professional organizations.

The authors have found that sustainability reporting has not become an institutionalized practice in the Spanish public hospital setting. Based on the notion of normativity, the findings indicate that the institutional conditions that support the emergence of a norm are not met (Bebbington et al., 2012). In particular, the lack of a coherent normative framework, the absence of congruence with previous similar practices and the lack of clarity in the norm explain why a reporting norm has not emerged. Currently, the societal context has not developed an appropriate discourse around the development of sustainability reporting in the Spanish public sector.

The contribution of this research is double: (1) From a practical level, this paper contributes to the accounting literature by analyzing the development of sustainability reporting practices in the public sector; (2) According to the notion of normativity, the novelty of this paper is to explore whether a sustainability reporting norm emerges in Spanish public hospitals.

This paper examines the level of sustainability disclosures provided by Spanish hospitals using exclusively the information revealed in their institutional websites. Based on different levels of disclosure, the authors try to find the possible reasons why some Spanish hospitals reveal more sustainability information than others.

To achieve this goal, the authors conducted a content analysis of the official websites of all Spanish hospitals identified by the Ministry of Health, Social Services and Equality.

The results reveal that Spanish hospitals seem to use sustainability disclosures for different legitimizing purposes. In general, the results indicate that Spanish hospitals may be driven by symbolic rather than substantive actions to achieve legitimacy from stakeholders.

Due to the lack of empirical research on the hospital sector, more research is required to improve understanding of why hospitals disclose sustainability information or not.

This paper aims to examine how the level of corporate governance disclosures by Spanish universities is influenced by a set of variables.

To do this, the authors carried out a content analysis of the website disclosures of all Spanish universities identified by the Universities Rectors’ Conference in Spain.

Results show that the amount of corporate governance information disclosed by Spanish universities is far from being adequate and does not meet the stakeholders’ demands, as well as those requirements imposed by the law. The findings have revealed that the most influential variables associated with better disclosure levels of corporate governance information are the public–private status and institution size.

Compared to the private sector, the researchers have paid less attention to corporate governance disclosures in universities. In the Spanish university context, there is limited literature on the level of corporate governance disclosures.

Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.

Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.

The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.

The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.

Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.

The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.

This paper aims to examine how the Master of Business Administration (MBA) curricula of top-ranked business schools are offering stand-alone courses on ethics and corporate social responsibility (CSR). To provide additional evidence, this study tests some hypotheses to contrast the effect of different variables on the inclusion of stand-alone courses on ethics and CSR. Also, the paper provides a comparative analysis in two ways: one comparison aims to analyse how the presence of ethics and CSR stand-alone courses in the MBA programmes over the past 10 years has evolved, and the other comparison seeks to explore whether there are differences between different rankings with regard to the inclusion of ethics and CSR stand-alone courses in the MBA curricula.

A Web content analysis was conducted on the curricula of 92 of the top 100 global MBA programmes ranked by the Financial Times in their 2013 ratings.

The findings show that there is a trend towards the inclusion of stand-alone courses on CSR and ethics as electives. Empirically, the findings suggest that the presence of ethics and CSR elective stand-alone subjects in the MBA programmes is explained by the following variables: public/private, business school’s accreditation and cultural influence. Comparatively, the findings suggest that requiring CSR and business ethics stand-alone courses in the MBA programmes ranked by the Financial Times have not increased over the past 10 years. In addition, when we have compared the results of this study with other rankings, we have appreciated that there are important differences between top MBA programmes in accordance with the aims and scope of rankings.

The findings of this study seem to suggest that business schools included in the Financial Times ranking have not changed their view based on a shareholder approach, which is focused on providing an economics-centred training.

The purpose of this paper is to examine how different variables can affect the amount of information reported by Spanish enterprises owned by the central state as well as by local and regional governments, all categorized as state-owned enterprises (SOEs).

Using, as a reference, the obligations of information disclosure contained in the Spanish Law 19/2013 on Transparency and Good Governance, the authors performed a web-content analysis of web pages of all Spanish SOEs and the authors examined a sample of Spanish enterprises owned by regional and local governments.

The results show that the amount of information reported by Spanish SOEs is quite reduced and limited. Among the variables examined, the most influential ones for explaining the amount of information reported are the nature of public ownership and the institutional size.

This study contributes to the literature by exploring the potential determinants of the online disclosure of mandatory information reported by enterprises whose ownership is shared by private and public organizations. Thus, this research could help public managers make decisions and improve public confidence.

This paper examines the level of mandatory information disclosed by Spanish university foundations on their websites.

A content analysis on the Spanish university foundations' websites is performed based on the mandatory reporting requirements indicated in the Spanish Law 19/2013 on Transparency and Good Governance.

The results of this paper reveal that the amount of mandatory information disclosed by Spanish university foundations remains low. When compared to the prior empirical research, the authors find remarkable differences in the levels of information disclosure. The level of mandatory disclosures by Spanish university foundations is rather low compared to the voluntary disclosure of information by other NPOs. Meanwhile, such differences are smaller when compared to previous studies focused on mandatory disclosures.

This study contributes to the very limited literature focused on the level of transparency of mandatory information of public foundations. Most of prior empirical research examined the level of voluntary disclosures of corporate or fundraising foundations.

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.

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.

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.

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.

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.

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.

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.

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.

This paper addresses the link between earnings management (EM) and corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs).

Data were collected from 317 Spanish SMEs to perform: (1) bivariate analysis between EM, CSR and some firm-factors (i.e. size, sector, sector life cycle stage, corporate age, family ownership, profitability and financial risk); and (2) multiple regression analysis for a better understanding of EM behavior and test the influence of sector life cycle stage variable.

Results emphasize the relevance of the sector life cycle stage as an explanatory factor. Firms operating in sectors that are growing or declining in terms of sales are more proactive to EM than those with consolidated sales levels. Stratified regression analysis also confirms that the stage of the industry life cycle influences the EM-CSR relationship. Only for SMEs with stable sales in maturity sectors, lower interest in EM can be significantly explained by higher CSR performance. Firms with regular sales levels show a more outstanding socially responsible commitment and are less pressured to legitimize their operational decisions and therefore show lower levels of EM involvement.

This paper makes a twofold contribution. On the one hand, it examines the relationship between EM and CSR, focusing on SMEs' context, in which EM study could be considered incipient. On the other hand, the controversial empirical evidence on the significance and sign of EM and social responsibility link could be explained by the stage of the life cycle of the sector in which each company operates.