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.

This paper shows an analysis of strategic groups in the Spanish pharmaceutical industry. The first results reveal that differences between company performance and strategic groups do not exist. However, taking into account the innovative process in the pharmaceutical industry, when considering the risk-adjusted results we have confirmed the existence of differences among the strategic groups for some of the used indicators. The combination of radical and low-impact innovations, production for third parties, and commercialization under licenses can offer a better performance than other groups focused exclusively in innovation or in specific market segments.

El objetivo de este trabajo es analizar la relación entre el concepto de grupo estratégico y el desempeño empresarial en la industria farmacéutica española. Para establecer los grupos estratégicos hemos seleccionado una muestra de 45 laboratorios y hemos utilizado variables propias del sector para el periodo 2000-2003, a las que hemos aplicado un análisis cluster no jerárquico para clasificar las empresas en tres grupos y posteriormente la Prueba de Kruskal-Wallis para evaluar la relación entre los grupos y las variables de desempeño, considerando además el riesgo asumido por las empresas. Los resultados nos revelan que no existe relación entre las estrategias de los grupos y su desempeño económico. No obstante, se han encontrado diferencias en dos de los tres indicadores ajustados por el riesgo para uno de los tres grupos. Finalmente, podemos concluir que en la industria farmacéutica española las diferentes empresas han encontrado alternativas estratégicas, algunas de ellas, relacionadas con innovaciones de carácter incremental para alcanzar resultados similares al de sus competidores, además de comprobarse la importancia del factor riesgo dentro de esta industria.

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Corporate social responsibility (CSR) in tourism is particularly interesting given the fact that society is part of the service and companies should assume a responsibility with the places they are located in. Several studies analyse the reporting of CSR activities, however, there is modest research relating CSR practices in the hospitality industry. The purpose of this paper is to provide two case studies in the Spanish hospitality industry, Sol Meliá and NH, which are the only top hotel companies that offer information about their CSR practices in their web sites and Annual Reports. Although the tourism industry still has a long way to do in the reporting of CSR activities to become equal to other industries, in the two cases analysed a clear commitment to CSR matters it is observed within its various spheres of action.