Online disclosure of university social responsibility: a comparative study of public and private US universities

被引:82
|
作者
Garde Sanchez, Raquel [1 ]
Rodriguez Bolivar, Manuel Pedro [1 ]
Lopez-Hernandez, Antonio M. [1 ]
机构
[1] Univ Granada, Fac Business Studies, Dept Accounting & Finance, Granada, Spain
关键词
corporate social responsibility; universities; online disclosure of information; sustainability; HIGHER-EDUCATION; SUSTAINABLE DEVELOPMENT; CORPORATE SUSTAINABILITY; ENVIRONMENTAL DISCLOSURES; SERVICE DELIVERY; UNITED-STATES; E-GOVERNMENT; RANKINGS; ESD; INFORMATION;
D O I
10.1080/13504622.2012.749976
中图分类号
G40 [教育学];
学科分类号
040101 ; 120403 ;
摘要
Public and private universities tasked with incorporating principles of social responsibility (SR) into their activities face the multiple challenges of addressing expectations of diverse stakeholders, establishing mechanisms for dialogue, and achieving greater information transparency. This article has two goals: first, to analyze whether SR has become an essential element in activities associated with university accountability, information transparency, and the use of the Internet; second, to analyze whether SR is used by universities as a differentiating factor in relation to their status. A comparative study of public and private US universities shows that neither is strongly committed to the online disclosure of SR information, including in relation to sustainability-related activities. Moreover, there is a uniformity in the accountability activities of both university types, suggesting that the challenges are not being faced, and SR is not being used as a differentiating factor in the pursuit of positional or competitive advantage.
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页码:709 / 746
页数:38
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