DISCLOSURE OF COMMUNITY INSTITUTIONS OF HIGHER EDUCATION: A STUDY IN THE PERSPECTIVE OF STAKEHOLDERS
DOI:
https://doi.org/10.19094/contextus.v13i2.683Keywords:
Legitimacy theory. Stakeholder theory. Indicators of disclosure. Disclosure. Community institutions of higher education.Abstract
This study aimed to identify information deemed relevant by the stakeholders to the disclosure of the social responsibility and confirm their presence in the homepages of Community Institutions of Higher Education – CIHE. For the theory of stakeholders, defined key stakeholders and the priority and theory of legitimacy defined the importance of highlighting the social responsibility of organizations. A form with representative information indicators of social responsibility was created and applied to some groups of stakeholders by means brainstorming and idea writing. As a result, the most valued indicators included products prices and social and environmental projects; and the less were the turnover of employees and executive payment. The general mean of the indicators assessed was 8.3, which confirms the interest for CIHE disclosure. The quantification of presence of these indicators in the homepage of CIHE associated to the ABRUC generated the disclosure ranking.
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