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Open AccessArticle

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

Faculty of Economics and Business Sciences, University of Granada, Campus Universitario de Cartuja s/n, 18071 Granada, Spain
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Sustainability 2020, 12(4), 1549; https://doi.org/10.3390/su12041549
Received: 21 December 2019 / Revised: 7 February 2020 / Accepted: 14 February 2020 / Published: 19 February 2020
(This article belongs to the Section Sustainable Education and Approaches)
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. View Full-Text
Keywords: Corporate social responsibility; corporate governance; ranking; universities Corporate social responsibility; corporate governance; ranking; universities
MDPI and ACS Style

Garde Sánchez, R.; Flórez-Parra, J.M.; López-Pérez, M.V.; López-Hernández, A.M. Corporate Governance and Disclosure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking. Sustainability 2020, 12, 1549.

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