Which Are the Main Factors Influencing Corporate Social Responsibility Information Disclosures on Universities’Websites
Metadata
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Mdpi
Materia
Online disclosure Corporate social responsibility USA Higher education
Date
2021-01-10Referencia bibliográfica
Garde Sanchez, R.; Rodríguez Bolívar, M.P.; López Hernandez, A.M. Which Are the Main Factors Influencing Corporate Social Responsibility Information Disclosures on Universities’Websites. Int. J. Environ. Res. Public Health 2021, 18, 524. [https://doi.org/10.3390/ijerph18020524]
Abstract
Universities are now becoming more active in the field of Corporate Social Responsibility
(CSR). Nevertheless, they do not appear to be granting the same degree of importance to the
dissemination of these activities. This article analyses the voluntary corporate social responsibility
information disclosed by leading USA universities. We created several indexes of corporate social
responsibility information disclosure and examined main universities’ characteristics that affect
corporate social responsibility disclosure by these entities. The findings obtained show that the
universities are strongly committed to the dissemination of corporate social responsibility information,
and that a university’s size, affiliation, public/private status and ranking position are the factors
most significantly affecting its online disclosure of general corporate social responsibility information.
These findings could be useful for university administrators, especially those in public universities,
highlighting the importance of developing and supporting policies and incentives to promote CSR
disclosure and thus attract new students and meet social expectations about the ethical behaviour of
universities.