Social responsibility indicators: perspective of stakeholders in Brazil and in the UK

Rosane Maria Seibert (), Clea Beatriz Macagnan (), Robert Dixon () and Davi Souza Simon
Additional contact information
Rosane Maria Seibert: Rua Universidade das Missões
Robert Dixon: Durham University Business School – DUBS

International Journal of Disclosure and Governance, 2019, vol. 16, issue 2, No 4, 128-144

Abstract: Abstract This article aimed at the construction of representative indicators of social responsibility information, from the perspective of stakeholders in Brazil and the UK, for the disclosure of Philanthropic Higher Education Organizations (PHEOs) in its Internet websites. Using the grounded theory techniques, we raised evidence that enabled us to identify social responsibility information valued by PHEOs stakeholders in Brazil and the UK. We developed the research in four phases: systematization, evaluation, valuation and econometric validation of the indicators. As a result, we have built a relationship that includes 186 indicators of stakeholder interests. Of these, we identified 84 indicators, subdivided into ten categories of social responsibility, which include the indicators considered most relevant by the experts and stakeholders for the PHEOs disclosure. The article contributes to the formulation of the PHEOs disclosure policies and to the recommendations and regulations of the institutional bodies at the moment in which it demonstrates the information of interest of the stakeholders, as well as those that should be highlighted in the first place because they are considered more relevant. Therefore, from the results of this research, the PHEOs disclosure has the possibility to reflect the interests of external stakeholders, adding value to the transparency and accountability of organizations.

Keywords: Social responsibility; Disclosure indicators; Stakeholders; Legitimacy theory; Electronic web pages; Philanthropic Higher Education Organizations (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://link.springer.com/10.1057/s41310-019-00062-0 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:ijodag:v:16:y:2019:i:2:d:10.1057_s41310-019-00062-0

Ordering information: This journal article can be ordered from
https://www.palgrave.com/gp/journal/41310

DOI: 10.1057/s41310-019-00062-0

Access Statistics for this article

International Journal of Disclosure and Governance is currently edited by Michael Alles

More articles in International Journal of Disclosure and Governance from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().