Abstract
The objective of this research is to identify the social responsibility information of the stakeholder interest for the disclosure of a Philanthropic Higher Education Organization - PHEO. The exploratory inductive study was developed with application of a questionnaire elaborated with the main social responsibility categories, through meetings with groups of the priority stakeholders. The content analysis and the triangulation of the evidences identified the indicators. The research identified 169 indicators, of these, 69 are new. These indicators were also subdivided into categories: The environmental category presented 26 indicators, of which 10 were new; the social category presented 41 indicators, 11 new ones; the economic and financial category presented 29 indicators, of which 10 were new; the category of products and services presented 29 indicators, 16 of them new; already the strategic category presented 23 indicators, being 8 new ones; and finally, for other information 21 indicators were obtained, of which 14 were not previously found in the studies and documents reviewed. Some of the new indicators are specific to the organizational type under study, confirming the need to observe the specific stakeholders’ interests because they have the power to legitimize the organizations in the communities where they are inserted.
Highlights
This research was developed after reviewing studies from 1981 to 2018, which pointed toward the construction of representative indicators of the social responsibility information that was not created from stakeholder perspectives
The results indicate that the stakeholders have specific concerns about each social responsibility category that go beyond those suggested by previous studies and the guideline documents reviewed
The objective that guided this study was to construct representative indicators of social responsibility information considered relevant by stakeholders toward disclosure of Philanthropic Higher Education Organization (PHEO)
Summary
This research was developed after reviewing studies from 1981 to 2018 (presented here from 2011 on), which pointed toward the construction of representative indicators of the social responsibility information that was not created from stakeholder perspectives. The disclosure of information representative of social responsibility is one way to demonstrate the organization’s social performance and to enable the organization to be more open to its stakeholders (Bushman & Smith, 2003; Cormier, Ledoux & Magnan, 2009; Michelon, 2011; Seibert & Macagnan, 2017) For educational organizations, this disclosure becomes even more important as these institutions educate the professionals who will work in society (Adams, 2013). The objective that guided this study was to construct representative indicators of social responsibility information considered relevant by stakeholders toward disclosure of Philanthropic Higher Education Organization (PHEO) To this end, it has been assumed that organization must show information representing the interests of their stakeholders legitimizing a long-term social relationship. This research presents the literature review, the methodological procedures, the analysis of evidence and the discussions concerning the results and ends with the closing remarks
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