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

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 s...

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Bibliographic Details
Published in:Sustainability 2020-02, Vol.12 (4), p.1549
Main Authors: Garde Sánchez, Raquel, Flórez-Parra, Jesús Mauricio, López-Pérez, María Victoria, López-Hernández, Antonio Manuel
Format: Article
Language:English
Subjects:
Colleges & universities
Community relations
Corporate governance
Environmental education
Ethics
Gender
Hypotheses
Interest groups
Leadership
Questionnaires
Ranking
Social responsibility
Society
Stakeholders
Sustainability
Women
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Summary: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.
ISSN:2071-1050
2071-1050
DOI:10.3390/su12041549