Abstract

NUNEZ CHICHARRO, Montserrat; ALONSO CARRILLO, Inmaculada  and  PONTONES ROSA, Carolina. UNIVERSITY SOCIAL RESPONSIBILITY: EMPIRICAL STUDY ON THE RELIABILITY OF A SET OF INDICATORS FOR CORPORATE GOVERNANCE. Innovar [online]. 2015, vol.25, n.58, pp.91-103. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v25n58.52428.

University Social Responsibility (USR) might be defined by observing its impact on the development of activities. Based on the groups of impact, we may consider a four dimensions measurement model: 1) organizational, 2) educational, 3) research, and 4) epistemological and social, which stands for the main aspects of USR. The objective of this paper is to verify the validity of a set of indicators for measuring USR from the organizational dimension perspective. The indicators for measuring this dimension are based on the classification suggested by the Global Reporting Initiative, and incorporate those features considered specific for university activity. From the four categories identified for this dimension, we will analyze Corporate Governance, since economic, social and environmental impact indicators are widely contrasted within this category. The study is performed by means of an empirical methodology based on the direct interaction with a group of experts on the matter. A special requirement that must be met by external accounting information is reliability. In that sense, the study proposes to infer the validity of the presented indicators in relation to such requirement by a special assessment on impartiality, objectivity, verifiability and faithful representation.

Keywords : University Social Responsibility; organizational dimension; reliability; indicators.

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