IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v7y2015i11p14895-14916d58401.html
   My bibliography  Save this article

Are Australian Universities Making Good Use of ICT for CSR Reporting?

Author

Listed:
  • Raquel Garde Sánchez

    (Department of Accounting and Finance, Faculty of Economics and Business Sciences, University of Granada, Campus Universitario de Cartuja s/n, Granada 18071, Spain)

  • Manuel Pedro Rodríguez Bolívar

    (Department of Accounting and Finance, Faculty of Economics and Business Sciences, University of Granada, Campus Universitario de Cartuja s/n, Granada 18071, Spain)

  • Antonio M. López Hernández

    (Department of Accounting and Finance, Faculty of Economics and Business Sciences, University of Granada, Campus Universitario de Cartuja s/n, Granada 18071, Spain)

Abstract

The higher education system in Australia has witnessed various government initiatives that have provided funding to integrate corporate social responsibility (CSR) issues and thus contribute to the training of professionals with a strong sense of ethics, social values and concern for the repercussions of business activities in society. There are increasing demands from stakeholders for more transparent and more accountable information, including questions related to CSR. This paper analyses the policies and communication strategies regarding CSR information applied in Australian universities and considers whether they are making good use of information and communication technologies (ICT) to facilitate interaction with stakeholders. The results show that ICT have not been considered a relevant tool in terms of improving accountability regarding CSR concerns in Australian universities, although they could represent a differentiation factor in the competitive environment of higher education.

Suggested Citation

  • Raquel Garde Sánchez & Manuel Pedro Rodríguez Bolívar & Antonio M. López Hernández, 2015. "Are Australian Universities Making Good Use of ICT for CSR Reporting?," Sustainability, MDPI, vol. 7(11), pages 1-22, November.
  • Handle: RePEc:gam:jsusta:v:7:y:2015:i:11:p:14895-14916:d:58401
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/7/11/14895/pdf
    Download Restriction: no

    File URL: https://www.mdpi.com/2071-1050/7/11/14895/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Anna-Maija Lämsä & Meri Vehkaperä & Tuomas Puttonen & Hanna-Leena Pesonen, 2008. "Effect of Business Education on Women and Men Students’ Attitudes on Corporate Responsibility in Society," Journal of Business Ethics, Springer, vol. 82(1), pages 45-58, September.
    2. Manuel Branco & Lúcia Rodrigues, 2006. "Corporate Social Responsibility and Resource-Based Perspectives," Journal of Business Ethics, Springer, vol. 69(2), pages 111-132, December.
    3. von der Heidt, Tania & Lamberton, Geoff, 2011. "Sustainability in the undergraduate and postgraduate business curriculum of a regional university: A critical perspective," Journal of Management & Organization, Cambridge University Press, vol. 17(5), pages 670-690, September.
    4. David L. Deephouse & Suzanne M. Carter, 2005. "An Examination of Differences Between Organizational Legitimacy and Organizational Reputation," Journal of Management Studies, Wiley Blackwell, vol. 42(2), pages 329-360, March.
    5. Roger Carrington & Tim Coelli & D. S. Prasada Rao, 2005. "The Performance Of Australian Universities: Conceptual Issues And Preliminary Results," Economic Papers, The Economic Society of Australia, vol. 24(2), pages 145-163, June.
    6. Setó-Pamies, Dolors & Domingo-Vernis, Misericordia & Rabassa-Figueras, Noemí, 2011. "Corporate social responsibility in management education: Current status in Spanish universities," Journal of Management & Organization, Cambridge University Press, vol. 17(5), pages 604-620, September.
    7. Moon, Jeremy & Orlitzky, Marc, 2011. "Corporate social responsibility and sustainability education: A trans-Atlantic comparison," Journal of Management & Organization, Cambridge University Press, vol. 17(5), pages 583-603, September.
    8. Gordon, Teresa & Fischer, Mary & Malone, David & Tower, Greg, 2002. "A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States," Journal of Accounting and Public Policy, Elsevier, vol. 21(3), pages 235-275.
    9. Güler Aras & David Crowther, 2009. "Corporate Sustainability Reporting: A Study in Disingenuity?," Journal of Business Ethics, Springer, vol. 87(1), pages 279-288, April.
    10. Abbott, M. & Doucouliagos, C., 2003. "The efficiency of Australian universities: a data envelopment analysis," Economics of Education Review, Elsevier, vol. 22(1), pages 89-97, February.
    11. Kathryn Davidson, 2011. "Reporting Systems for Sustainability: What Are They Measuring?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 100(2), pages 351-365, January.
    12. McKenna, Richard J, 1995. "Business Ethics Education: Should We? Can We?," Journal of Management & Organization, Cambridge University Press, vol. 1(2), pages 44-63, March.
    13. Pablo Archel & Javier Husillos & Carlos Larrinaga & Crawford Spence, 2009. "Social disclosure, legitimacy theory and the role of the state," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1284-1307, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Larrán, Manuel & Andrades, Javier & Herrera, Jesús, 2018. "An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 196-205.
    2. Dolors Setó-Pamies & Eleni Papaoikonomou, 2016. "A Multi-level Perspective for the Integration of Ethics, Corporate Social Responsibility and Sustainability (ECSRS) in Management Education," Journal of Business Ethics, Springer, vol. 136(3), pages 523-538, July.
    3. Mohsin Abdur Rehman & Muhammad Kashif & Michela Mingione, 2019. "Corporate Social Responsibility and Sustainability (CSRS) Initiatives among European and Asian Business Schools: A Web-based Content Analysis," Global Business Review, International Management Institute, vol. 20(5), pages 1231-1247, October.
    4. H. L. Zou & R. C. Zeng & S. X. Zeng & Jonathan J. Shi, 2015. "How Do Environmental Violation Events Harm Corporate Reputation?," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 836-854, December.
    5. Horne, Jocelyn & Hu, Baiding, 2008. "Estimation of cost efficiency of Australian universities," Mathematics and Computers in Simulation (MATCOM), Elsevier, vol. 78(2), pages 266-275.
    6. Giorgia Miotto & Marc Polo López & Josep Rom Rodríguez, 2019. "Gender Equality and UN Sustainable Development Goals: Priorities and Correlations in the Top Business Schools’ Communication and Legitimation Strategies," Sustainability, MDPI, vol. 11(2), pages 1-18, January.
    7. Manuel Branco & Lúcia Rodrigues, 2008. "Factors Influencing Social Responsibility Disclosure by Portuguese Companies," Journal of Business Ethics, Springer, vol. 83(4), pages 685-701, December.
    8. Eglė Stonkutė & Jolita Vveinhardt & Włodzimierz Sroka, 2018. "Training the CSR Sensitive Mind-Set: The Integration of CSR into the Training of Business Administration Professionals," Sustainability, MDPI, vol. 10(3), pages 1-14, March.
    9. Cristian Barra & Roberto Zotti, 2016. "Measuring Efficiency in Higher Education: An Empirical Study Using a Bootstrapped Data Envelopment Analysis," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 22(1), pages 11-33, February.
    10. Joanna Wolszczak-Derlacz & Aleksandra Parteka, 2011. "Efficiency of European public higher education institutions: a two-stage multicountry approach," Scientometrics, Springer;Akadémiai Kiadó, vol. 89(3), pages 887-917, December.
    11. Raquel Garde Sánchez & Manuel Pedro Rodríguez Bolívar & Antonio M. López Hernández, 2017. "Corporate and managerial characteristics as drivers of social responsibility disclosure by state-owned enterprises," Review of Managerial Science, Springer, vol. 11(3), pages 633-659, July.
    12. Francesco Gangi & Lucia Michela Daniele & Nicola Varrone, 2020. "How do corporate environmental policy and corporate reputation affect risk‐adjusted financial performance?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1975-1991, July.
    13. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilit? sociale delle societ? quotate italiane," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2015(4), pages 15-46.
    14. Javier Aguilera‐Caracuel & Jaime Guerrero‐Villegas, 2018. "How Corporate Social Responsibility Helps MNEs to Improve their Reputation. The Moderating Effects of Geographical Diversification and Operating in Developing Regions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 355-372, July.
    15. Barra, Cristian & Lagravinese, Raffaele & Zotti, Roberto, 2018. "Does econometric methodology matter to rank universities? An analysis of Italian higher education system," Socio-Economic Planning Sciences, Elsevier, vol. 62(C), pages 104-120.
    16. Agasisti, Tommaso & Barra, Cristian & Zotti, Roberto, 2016. "Evaluating the efficiency of Italian public universities (2008–2011) in presence of (unobserved) heterogeneity," Socio-Economic Planning Sciences, Elsevier, vol. 55(C), pages 47-58.
    17. Pablo Ruiz-Palomino & Ricardo Martínez-Cañas & Pedro Jiménez-Estévez, 2019. "Are Corporate Social Responsibility Courses Effective? A Longitudinal and Gender-Based Analysis in Undergraduate Students," Sustainability, MDPI, vol. 11(21), pages 1-17, October.
    18. Tzeremes, Nickolaos & Halkos, George, 2010. "A DEA approach for measuring university departments’ efficiency," MPRA Paper 24029, University Library of Munich, Germany.
    19. del Río, Cristina & López-Arceiz, Francisco J. & Muga, Luis, 2023. "Do sustainability disclosure mechanisms reduce market myopia? Evidence from European sustainability companies," International Review of Financial Analysis, Elsevier, vol. 87(C).
    20. Nikša Alfirević & Koraljka Modić Stanke & Fabrizio Santoboni & Giuseppe Curcio, 2023. "The Roles of Professional Socialization and Higher Education Context in Prosocial and Pro-Environmental Attitudes of Social Science and Humanities versus Business Students in Italy and Croatia," Sustainability, MDPI, vol. 15(12), pages 1-14, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:7:y:2015:i:11:p:14895-14916:d:58401. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.