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

Raquel Garde Sánchez, Jesús Mauricio Flórez-Parra, María Victoria López-Pérez and Antonio Manuel López-Hernández
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Raquel Garde Sánchez: Faculty of Economics and Business Sciences, University of Granada, Campus Universitario de Cartuja s/n, 18071 Granada, Spain
Jesús Mauricio Flórez-Parra: Faculty of Economics and Business Sciences, University of Granada, Campus Universitario de Cartuja s/n, 18071 Granada, Spain
María Victoria López-Pérez: Faculty of Economics and Business Sciences, University of Granada, Campus Universitario de Cartuja s/n, 18071 Granada, Spain
Antonio Manuel López-Hernández: Faculty of Economics and Business Sciences, University of Granada, Campus Universitario de Cartuja s/n, 18071 Granada, Spain

Sustainability, 2020, vol. 12, issue 4, 1-22

Abstract: 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.

Keywords: Corporate social responsibility; corporate governance; ranking; universities (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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