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

  • Rosane Maria SeibertEmail author
  • Clea Beatriz Macagnan
  • Robert Dixon
  • Davi Souza Simon
Original Article


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.


Social responsibility Disclosure indicators Stakeholders Legitimacy theory Electronic web pages Philanthropic Higher Education Organizations 



We especially thank CAPES, the funding body of this research. We also thank the higher education institutions UNISINOS, DUBS and URI that contributed to this research.


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Copyright information

© Springer Nature Limited 2019

Authors and Affiliations

  • Rosane Maria Seibert
    • 1
    Email author
  • Clea Beatriz Macagnan
    • 2
  • Robert Dixon
    • 3
  • Davi Souza Simon
    • 2
  1. 1.Rua Universidade das MissõesSanto ÂngeloBrazil
  2. 2.Porto AlegreBrazil
  3. 3.Durham University Business School – DUBSDurhamUK

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