DISCLOSURE OF COMMUNITY INSTITUTIONS OF HIGHER EDUCATION: A STUDY IN THE PERSPECTIVE OF STAKEHOLDERS (EVIDENCIAÇÃO DAS INSTITUIÇÕES COMUNITÁRIAS DE ENSINO SUPERIOR: UM ESTUDO SOB A PERSPECTIVA DOS PÚBLICOS DE INTERESSE)
DOI:
https://doi.org/10.19094/contextus.v13i2.683Palavras-chave:
Teoria da Legitimidade. Teoria dos Stakeholders. Indicadores de disclosure. Evidenciação. Instituições comunitárias de ensino superior.Resumo
Este estudo teve como objetivo identificar informações consideradas relevantes pelos stakeholders para o disclosure da responsabilidade social e confirmar as suas presenças nas homepages das Instituições Comunitárias de Ensino Superior – ICES. Pela teoria dos stakeholders se definiu os stakeholders principais e o prioritário e pela teoria da legitimidade se definiu a importância de evidenciar a responsabilidade social das organizações. Um formulário com indicadores de informações representativas de responsabilidade social foi criado e aplicado a alguns grupos de stakeholders por meio de brainstorming e idea writing. Como resultado, os indicadores mais valorizados foram o preço dos produtos, projetos sociais e ambientais e os menos foram a rotatividade dos empregados e a remuneração dos dirigentes. A média geral dos indicadores avaliados foi de 8,3, o que confirma o interesse pela transparência das ICES. A quantificação da presença desses indicadores nas homepages das ICES associadas à ABRUC gerou o ranking de disclosure.
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