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.
journal_name
Int J Environ Res Public Healthauthors
Garde Sanchez R,Rodríguez Bolívar MP,López Hernandez AMdoi
10.3390/ijerph18020524subject
Has Abstractpub_date
2021-01-10 00:00:00issue
2eissn
1661-7827issn
1660-4601pii
ijerph18020524journal_volume
18pub_type
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