Social responsibility information in the stakeholders’ perspective – case study in a Brazilian philanthropic higher education organization
Keywords:Disclosure indicators, stakeholders’ perspective, social responsibility, legitimacy theory, information
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.
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