Transparency and its determinants at Colombian universities

Flórez‐Parra, Jesús Mauricio; Pérez, María Victoria López; López‐Hernández, Antonio M.

doi:10.1080/07294360.2016.1239613

Cited by 18 publications

(33 citation statements)

References 34 publications

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“…The information provided is the fundamental source external users employ in their decision-making. Thus, composition of the governance board is a key element for guaranteeing, promoting, and fulfilling the CSR standards adopted [14,20] and for guaranteeing that the executive team performs its functions properly and fulfils commitments on these matters [73].…”

Section: Size Of the Governance Boardmentioning

confidence: 99%

“…In the academic environment, it is thus necessary to define the composition and size of the governance board to ensure that these goals are achieved [14,25,74]. In the area of universities, the role of the governance board is related to consultative roles, a role of dialogue with external stakeholders and more effective mechanisms of accreditation and quality assessment among others [75].…”

Section: Size Of the Governance Boardmentioning

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%

“…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 structure and composition and the attention to stakeholders, measured through the disclosure of general and specific CSR information to stakeholders.The concept of CG in the university environment refers to the governance mechanisms and structures that attempt to guarantee the efficacy, efficiency, and professionalism of the institution in its performance, based on improved transparency and accountability [14]. It seems unquestionable that CG mechanisms be implemented in universities, although the orientation, pace and scope of CG practices adopted varies from country to country [15].…”

mentioning

confidence: 99%

“…The concept of CG in the university environment refers to the governance mechanisms and structures that attempt to guarantee the efficacy, efficiency, and professionalism of the institution in its performance, based on improved transparency and accountability [14]. It seems unquestionable that CG mechanisms be implemented in universities, although the orientation, pace and scope of CG practices adopted varies from country to country [15].…”

mentioning

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: Size Of the Governance Boardmentioning

confidence: 99%

Section: Size Of the Governance Boardmentioning

confidence: 99%

Section: Dependent Variablementioning

confidence: 99%

mentioning

confidence: 99%

mentioning

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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Determinants of the dissemination of economic, social and environmental information at the university level in the context of commitment to the Sustainable Development Goals

Flórez‐Parra,

López‐Pérez,

López‐Hernández

et al. 2023

Sustainable Development

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In the context of universities' commitment to the Sustainable Development Goals (SDGs), the paper aims to analyse the factors that influence the degree of information disclosure related to the economic, social, and environmental (ESE) aspects of SDGs. Based on a content analysis of the annual and/or sustainability reports for 2021 and the websites of the top 200 universities in the Shanghai ranking, the results show that the volume of ESE disclosures at universities is associated with gender diversity in the governance team, stakeholder commitment and position in academic and environmental rankings. By taking entities that are global benchmarks, the results make practical and managerial contributions. First, they can serve as a guide to setting policy frameworks for institutions to create procedures to develop their SDG‐compliant actions. Second, the promotion of women's participation on the board and the active presence of stakeholders favour universities' information disclosure policies. Third, the results show that the efforts towards disclosure at the top universities in both academic and environmental rankings are related to legitimising their actions and meeting stakeholders' demands. In addition, this study proposes the development of an index that could help improve the ESE information disclosed by universities, which is currently low, yet some aspects of it, such as economic aspects, are barely covered but essential to ensure sustainability. Finally, the proposed indicators can also serve as a guide for governing bodies' management of SDG‐related aspects.

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Management of University Social Responsibility in business schools. An exploratory study

Wigmore-Álvarez

Lozano

Fernández-Fernández

2020

The International Journal of Management Education

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Transparency and its determinants at Colombian universities

Cited by 18 publications

References 34 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

Determinants of the dissemination of economic, social and environmental information at the university level in the context of commitment to the Sustainable Development Goals

Management of University Social Responsibility in business schools. An exploratory study

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