Online Disclosure of Corporate Social Responsibility Information in Leading Anglo-American Universities

Bolívar, Manuel Pedro Rodríguez; Sánchez, Raquel Garde; Hernández, Antonio Manuel López

doi:10.1080/1523908x.2013.817945

Cited by 34 publications

(48 citation statements)

References 62 publications

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“…The dependent variables, general and specific information on CSR (GCSR-General information on CSR-and TCSR-Specific information on CSR-respectively) are indicators constructed from information disclosed by the universities, whose items are presented in Table 1 [99][100][101]. They represent the disclosure of information on CSR from a general and a specific perspective, where the latter refers to economic, environmental, social, and educational issues, as shown in the following models:…”

Section: Dependent Variablementioning

confidence: 99%

“…Our proposal here pays close attention to the guidelines recommended by the Global Reporting Initiative (GRI), even though they were not designed specifically for this purpose [102], because they provide one of the most extensive guides for disclosure of CSR information also applied to universities that have been used in various prior research studies. Therefore, the index is based on GRI and previous studies [7,99,103,104]. One limitation to the guidelines established in the GRI is that they do not provide indicators for sustainability in research activities and study programs.…”

Section: Dependent Variablementioning

confidence: 99%

“…To determine the score assigned to each item proposed in our model to evaluate disclosure of CSR information, drawing on previous approaches [106], we chose a binary dichotomous point system (0/1) that reflects the absence or presence of each item on the website. When the item contains various sub-indicators, these scores are distributed equally, following the methodology of preview literature [14,25,99]. Therefore, we have four items for GCSR and TCSR and everyone have several sub-indicators where the sum of which is 1.…”

Section: Dependent Variablementioning

confidence: 99%

“…The variable SIZE is measured by the number of students enrolled in the university. To determine the variable STAKEHOLDER PARTICIPATION, we performed content analysis of the universities' webpages, taking into account the literature and prior studies [7,[99][100][101]114]. We thus measured this variable as the sum of a set of items (Characteristics of interactivity, Forums/chats, Web 2.0 technology, Online surveys, and Newsletters), where 0 signifies absence of information and 1 whether information on the item in question was disclosed, as shown in Table 3.…”

Section: Independent Variablesmentioning

confidence: 99%

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Corporate Governance and Disclosure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking

et al. 2020

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Corporate Social Responsibility (CSR) and its disclosure in the university environment is a topic of current relevance, as it makes the entities' commitments visible and provides indicators that enable them to improve the institution management and communication with stakeholders. The goal of this study is to determine to what extent the structure and mechanisms for governance and the demands of stakeholders influence policy for disclosing CSR information, both in general (more related to a strategic perspective) and specifically (more focused on specific social, environmental, economic, and educational issues). The results of our analysis of a sample of the top 200 universities in the Shanghai Ranking show no association of the profile and gender of the university's rector and frequency of board meetings with CSR disclosure policy, but leadership team, the size of governance board, committees in the governance board and stakeholder participation are factors determining disclosure of information on matters of CSR. The results show that proximity to the day-to-day, diversification of functions, and communication with interest groups are crucial to transparency and disclosure of CSR information.Given the growing concern for CSR, this situation requires in-depth study to enable fuller development in the university environment of a theoretical framework based fundamentally on stakeholder theory. We can understand the behaviors carried out by universities based on stakeholder theory. According to this theory, universities, as agents of society, seek to meet the demands and needs of stakeholders and acquire commitments on social and environmental issues. This theory can explain the disclosure of CSR information to fulfil the responsibility of being transparent and thus achieving the commitment of stakeholder [7]. Therefore, one essential point for effective development and integration of CSR policies and strategies in the culture of higher education institutions is identification of stakeholders' expectations and needs-that is, entering into dialogue with these actors [8,9] by establishing communication channels and improving transparency through disclosure of financial and non-financial information [10,11]. Such actions make universities accountable to society and improve the satisfaction of their different social interlocutors by showing understanding that satisfaction of these interlocutors revolves around demand for more information, a more transparent mode of functioning, and the possibility of participation [12]. We propose that this approach involves a top-down strategy in the organizational structure of the universities. This proposal requires the analysis of Corporate Governance (CG) mechanisms in managing the institution and how they find out and assumes the different interest groups-employees, investors, suppliers, customers, local communities, and society in general-that affect and are affected by its activities [13]. One of the contributions of this paper is to establish the relationship between the CG str...

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Section: Dependent Variablementioning

confidence: 99%

Section: Dependent Variablementioning

confidence: 99%

Section: Dependent Variablementioning

confidence: 99%

Section: Independent Variablesmentioning

confidence: 99%

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Corporate Governance and Disclosure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking

et al. 2020

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“…Las instituciones de educación superior -IES-están comprometidas con la responsabilidad social, con la enseñanza, con la investigación científica y con la difusión de información útil para la sociedad (Rodríguez Bolívar, Garde Sánchez & López Hernández, 2013). Moncada (2008) coincide con esta definición; la universidad se ha consolidado como la institución responsable de la enseñanza, de la investigación científica y del servicio a la sociedad.…”

Section: Introductionunclassified

Comunicación interactiva en sitios web universitarios de Ecuador

Segura-Mariño¹,

Rojano²,

Piñeiro-Naval³

2020

RCom

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En este estudio se evalúa la comunicación que las 60 universidades acreditadas en Ecuador desarrollan en sus sitios web. El objetivo es determinar qué importancia otorgan a la comunicación interactiva y analizar si existe asociación con factores institucionales, con la posición en rankings mundiales y con el tráfico web. Se recurrió al análisis de contenido y se creó un Índice de Comunicación Web –ICW– para identificar la presencia de dependencias de comunicación y la adopción de canales interactivos en los portales; también se utilizó la herramienta Similar Web. Entre los principales resultados, se encontró que los portales universitarios tienen niveles bajos de tráfico en su categoría, que la presencia de departamentos de comunicación es mínima y que existen diferencias estadísticamente significativas según el tipo de financiamiento y el año de fundación. Valorar el potencial de los websites es clave para mejorar la posición en rankings y el tráfico en internet.

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Web‐based corporate social responsibility disclosure practices: A systematic literature review and research directions

Radwan,

Russo

2024

Corp Soc Responsibility Env

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The current paper aims to conduct a comprehensive systematic review of the existing literature on web‐based Corporate Social Responsibility (CSR) disclosure practices and introduce suggestions for scholars in this research area. To achieve this main objective, a systematic literature review technique was adopted, consisting of the content analysis of 119 papers from different scientific databases utilizing specific inclusion and exclusion criteria. The findings of the study show that scholars have a strong and continuing interest in a variety of web‐based Corporate Social Responsibility disclosure (CSRD) aspects. Moreover, the investigation revealed that stakeholder, legitimacy, institutional, and Media‐Richness theories were more prevalent in the online CSRD literature. According to the investigation, the two key determinants of online CSRD are firm‐ and country‐level characteristics. The results further confirm that content analysis is the most common research methodology. Furthermore, the bulk of online CSRD studies are from Spain, Malaysia, and the United States. Moreover, findings indicate that samples of 91 up to 200 entities from listed companies from multiple industries and banks are the most common sample sizes and sectors. The review suggests that there is a gap in the use of mixed methodological studies. The current work has some limitations. In more detail, this study limited the search to reviewing 119 papers published in English peer‐reviewed journals that focused on web‐based CSR disclosure practices until February 2023, so there might be other academic studies accidentally missed. Future studies will require a mixed methodological approach, including quantitative (e.g., document analysis) and qualitative research methods (i.e., interviews and case studies), to examine, for example, the determinants (e.g., corporate governance mechanisms, cultural dimensions, ESG performance scores, and prosperity status like country governance, investment environment) and consequences (i.e., corporate cash holdings, credit ratings) of web‐based CSR disclosure in various sectors such as the banking sector, Universities, SMEs, and MNCs. The study reveals a strong interest in web‐based CSR aspects, emphasizing its significance in fostering societal relationships among businesses and their stakeholders. Furthermore, the study suggests that professional bodies, regulators, and policymakers should establish effective standards for CSRD on websites to ensure the quality, quantity, and type of information available. The originality of this paper derives from its being one of the first papers to date that analyses comprehensively and systematically all the articles related to internet CSR disclosure practices and brings out interesting directions for future research.

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Online Disclosure of Corporate Social Responsibility Information in Leading Anglo-American Universities

Cited by 34 publications

References 62 publications

Corporate Governance and Disclosure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking

Corporate Governance and Disclosure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking

Comunicación interactiva en sitios web universitarios de Ecuador

Web‐based corporate social responsibility disclosure practices: A systematic literature review and research directions

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