摘要：Sustainability and social responsibility (SR) have emerged as a new way of managing all types of organizations. It is necessary that the resulting policy be integrated transversely in the control processes. The environment is especially demanding of higher education institutions (HEIs) and universities when it comes to behaving in a socially responsible manner due to their great influence in society. Many universities have adhered to the United Nations Global Compact (UNGC) principles to prove their commitment and gain legitimacy. The Communication on Progress (COP) is a management tool that helps to understand the level of implementation of the principles. Furthermore, COP analysis aids in establishing a process of continuous improvement in the management of the impacts that institutions have on their stakeholders. The aim of this study was to analyze the Spanish universities that have joined the Global Compact. Through a descriptive methodology, we identified the aspects that reflect this commitment and how this is integrated into their operational and educational processes. The results have shown that it is necessary to promote the integration of different international initiatives to guide the SR of universities. There are deficiencies in their SR management systems that prevent them from being more transparent, and it was found that in some cases, they are not aware of the implications the commitment can have in developed countries.
关键词：social responsibility; Global Compact; higher education; communication on progress
