Are Australian Universities Making Good Use of ICT for CSR Reporting?

Raquel Garde Sánchez, Manuel Pedro Rodríguez Bolívar and Antonio M. López Hernández
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Raquel Garde Sánchez: Department of Accounting and Finance, Faculty of Economics and Business Sciences, University of Granada, Campus Universitario de Cartuja s/n, Granada 18071, Spain
Manuel Pedro Rodríguez Bolívar: Department of Accounting and Finance, Faculty of Economics and Business Sciences, University of Granada, Campus Universitario de Cartuja s/n, Granada 18071, Spain
Antonio M. López Hernández: Department of Accounting and Finance, Faculty of Economics and Business Sciences, University of Granada, Campus Universitario de Cartuja s/n, Granada 18071, Spain

Sustainability, 2015, vol. 7, issue 11, 1-22

Abstract: The higher education system in Australia has witnessed various government initiatives that have provided funding to integrate corporate social responsibility (CSR) issues and thus contribute to the training of professionals with a strong sense of ethics, social values and concern for the repercussions of business activities in society. There are increasing demands from stakeholders for more transparent and more accountable information, including questions related to CSR. This paper analyses the policies and communication strategies regarding CSR information applied in Australian universities and considers whether they are making good use of information and communication technologies (ICT) to facilitate interaction with stakeholders. The results show that ICT have not been considered a relevant tool in terms of improving accountability regarding CSR concerns in Australian universities, although they could represent a differentiation factor in the competitive environment of higher education.

Keywords: universities; corporate social responsibility; online; disclosure; information and communication technologies; Australia (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2015
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