Abstract
Universities as determining institutions for achieving the Sustainable Development Goals (SDG) of the 2030 Agenda, have been little studied at the level of web communication. In this aspect, this research focuses on the web communication of the SDGs. Sustainable Development (SDG) in Catalan universities in 2021. It is notable, the terminological diversity of Corporate Social Responsibility (CSR) as a means to achieve the SDGs, and through higher education, different objectives are achieved, therefore, its transparency is of great interest. The conceptual evolution of the term CSR, between Circular Economy, Social and Solidarity Economy, Economy of the Common Good, SDG and other non-exclusive terms, identifies a CSR evolved in line with the ESG (Environmental , Social and Governance ) criteria (Peña et al . 2022). The study analyzes the web transparency of CSR and the SDGs, along with the transparency of the SDG icons as graphic indicators of these challenges. The study analyzes the web communication of the Sustainable Development Goals (SDGs) in Catalan universities, exploring the content of the 17 SDGs on their web pages through the section referring to Corporate Social Responsibility (CSR) and with the web transparency of the icons of the SDGs (since the UN considers that graphic communication further facilitates the communication of the prescriptions of the 2030 Agenda, with graphic visibility of responsible commitments). The methodology used is exploratory through web analysis of the information transparency of the SDGs of universities in 2021. The research contributions reflect the need for greater web transparency of the SDGs in Catalan universities in 2021, although web communication related to people and climate change stands out in the 17 challenges analyzed. The limitations of the study are the short period analyzed, since the websites are constantly updated, and the small sample investigated, referring to Catalan universities, although in future works all Spanish universities will be considered. The practical implications are the need to provide more web transparency to CSR and the SDGs for the Sustainable Development of Society, since, through the web communication of universities, they encourage the professionals of the future to be more transparent in these areas. The study focuses on universities as socially recognized institutions that must train future professionals in the SDG philosophy, in line with the 2030 Agenda and the 2019 European Green Deal. The value of the study is to contemplate the web transparency of the SDGs in universities, through their CSR communication and, through the graphic web communication of SDG icons.
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