Which Are the Main Factors Influencing Corporate Social Responsibility Information Disclosures on Universities’ Websites

Raquel Garde Sanchez, Manuel Pedro Rodríguez Bolívar and Antonio Manuel López Hernandez
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Raquel Garde Sanchez: Department of Accounting and Finance, University of Granada, 18071 Granada, Spain
Manuel Pedro Rodríguez Bolívar: Department of Accounting and Finance, University of Granada, 18071 Granada, Spain
Antonio Manuel López Hernandez: Department of Accounting and Finance, University of Granada, 18071 Granada, Spain

IJERPH, 2021, vol. 18, issue 2, 1-23

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.

Keywords: online disclosure; corporate social responsibility; USA; higher education (search for similar items in EconPapers)
JEL-codes: I I1 I3 Q Q5 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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