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Social responsibility indicators: perspective of stakeholders in Brazil and in the UK


  • Rosane Maria Seibert

    () (Rua Universidade das Missões)

  • Clea Beatriz Macagnan


  • Robert Dixon

    () (Durham University Business School – DUBS)

  • Davi Souza Simon


This article aimed at the construction of representative indicators of social responsibility information, from the perspective of stakeholders in Brazil and the UK, for the disclosure of Philanthropic Higher Education Organizations (PHEOs) in its Internet websites. Using the grounded theory techniques, we raised evidence that enabled us to identify social responsibility information valued by PHEOs stakeholders in Brazil and the UK. We developed the research in four phases: systematization, evaluation, valuation and econometric validation of the indicators. As a result, we have built a relationship that includes 186 indicators of stakeholder interests. Of these, we identified 84 indicators, subdivided into ten categories of social responsibility, which include the indicators considered most relevant by the experts and stakeholders for the PHEOs disclosure. The article contributes to the formulation of the PHEOs disclosure policies and to the recommendations and regulations of the institutional bodies at the moment in which it demonstrates the information of interest of the stakeholders, as well as those that should be highlighted in the first place because they are considered more relevant. Therefore, from the results of this research, the PHEOs disclosure has the possibility to reflect the interests of external stakeholders, adding value to the transparency and accountability of organizations.

Suggested Citation

  • Rosane Maria Seibert & Clea Beatriz Macagnan & Robert Dixon & Davi Souza Simon, 2019. "Social responsibility indicators: perspective of stakeholders in Brazil and in the UK," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(2), pages 128-144, July.
  • Handle: RePEc:pal:ijodag:v:16:y:2019:i:2:d:10.1057_s41310-019-00062-0
    DOI: 10.1057/s41310-019-00062-0

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