Online disclosure of university social responsibility: a comparative study of public and private US universities

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

doi:10.1080/13504622.2012.749976

Cited by 103 publications

(90 citation statements)

References 127 publications

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“…Our research proposes to develop a comprehensive analysis based on the information disclosed, more objective than that obtained from questionnaires and more generalizable than that obtained from specific cases. Studies about the influence of some non-financial issues and disclosure of them and the strategic use of transparency and disclosure have been gaining strength [7,15,24]. By analyzing the factors, specifically the characteristics and composition of the CG that determine disclosure of CSR our study complements studies performed.…”

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confidence: 89%

“…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].…”

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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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confidence: 89%

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confidence: 99%

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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“…Mainardes et al, 2012;Miller et al, 2014;Chatelain-Ponroy and Morin-Delerm, 2016;Alarcón-del-Amo et al, 2016); legitimacy theory (see, e.g. Chatelain-Ponroy and Morin-Delerm, 2016; Garde Sánchez et al, 2013) and institutional theory (see, e.g. De Lange 2013;Alarcón-del-Amo et al 2016;Chatelain-Ponroy and Morin-Delerm, 2016).…”

Section: Theories Supporting Stakeholder Engagementmentioning

confidence: 99%

“…Mainardes et al, 2012;Garde Sánchez et al, 2013). However, a single theory is inadequate to explain the relationship between an organisation and the society within which it operates (Fernando and Lawrence, 2014), and more multi-theoretical studies are still needed.…”

Section: Theories Supporting Stakeholder Engagementmentioning

confidence: 99%

Stakeholder engagement in sustainability reporting in higher education

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Torres

et al. 2018

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Purpose The purpose of this study is to improve the understanding of stakeholder engagement in the context of sustainability reporting (SR) for higher education institutions (HEIs), together with the materiality principle and stakeholder expectations. Design/methodology/approach This research uses an exploratory approach based on content analysis, a case study and descriptive and inferential statistics. Findings Three key findings come out of this research. First, the results indicate that HEIs use diverse criteria for grouping stakeholders and that stakeholder engagement is a heterogeneous process. Second, the expectations of internal stakeholders align with the material aspects of SR. Finally, among internal stakeholders, students and academics disagree on the prioritisation of some sustainability aspects, with non-academic staff adopting an intermediate position. Practical implications This analysis improves our knowledge of stakeholder engagement in HEIs. It helps to identify the relevant impacts of stakeholder engagement, enhances the quality of reporting and encourages a real dialogue with stakeholders. Originality/value The study examines stakeholder engagement and how the materiality principle is adopted by HEIs through SR. Furthermore, it compares these results with stakeholder expectations, considering the discrepancies between stakeholders. The results open the way to future research to explore the potential conflicts and collaborations between and within stakeholders to advance towards more sustainable institutions in the higher education sector.

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“…La puntuación en la prueba selectiva, se estima a partir de la respuesta de los candidatos a una prueba de opción múltiple compuesta por 225 reactivos (más 10 preguntas de reserva) y limitada a 5 horas de duración, características comunes a las tres convocatorias analizadas (Orden SSI/1695/2013 De manera complementaria, se ha incluido el número de titulados que finalmente obtienen plaza en el programa de formación PIR.…”

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Rendimiento de los titulados en Psicología en las pruebas de acceso al PIR

et al. 2016

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ResumenEntre las titulaciones más demandadas por parte de los futuros estudiantes universitarios, figura el Grado en Psicología. Este interés ha traído consigo un incremento de la oferta de plazas en los últimos años, tanto en universidades públicas como privadas, y, consecuentemente, un aumento del número de egresados con dicho perfil académico/profesional. Dentro de las posibles salidas profesionales de estos titulados, se encuentra el acceso al Sistema Nacional de Salud. Para ello, los candidatos deben superar previamente las pruebas selectivas de acceso a plazas de formación sanitaria especializada, tras lo cual, aquellos que obtienen plaza, se incorporan al sistema de formación de posgrado en régimen de residencia (Psicólogo Interno Residente -PIR-). El presente trabajo analiza el rendimiento de los egresados de las distintas Facultades de Psicología españolas en las pruebas de acceso al Sistema Nacional de Salud durante el periodo 2013-2016, y las posibles diferencias en función de variables como el tamaño o la titularidad de las universidades. El carácter nacional de la convocatoria y la objetividad de las pruebas, hacen posible evaluar el impacto educativo y laboral de estas instituciones, incorporando al enfoque de la rendición de cuentas una dimensión social. AbstractThe university degree in Psychology is one of the most popular among prospective university students. As a result, Spanish public and private universities have increased the amount of places and the number of university graduates in Psychology. Access to the National Health System is one professional possibility for these graduates. Applicants must pass an exam to obtain an Internship in Clinical Psychology at the National Health System. This paper analyses the graduate’s exam performance during the period 2013-2016, and also possible differences depending on the size or the ownership of their universities of origin. The objectivity of the national call makes it possible to evaluate the educational and labor impact of universities in society. This perspective incorporates a social dimension to the accountability approach.

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Online disclosure of university social responsibility: a comparative study of public and private US universities

Cited by 103 publications

References 127 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

Stakeholder engagement in sustainability reporting in higher education

Rendimiento de los titulados en Psicología en las pruebas de acceso al PIR

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