Priority Stakeholders’ Perception: Social Responsibility Indicators

This study aims to build a list of composite indicators by information that enable the assessment philanthropic higher education organizations’ (PHEOs) social responsibility based on interests their stakeholders. A 88 was built literature review and stakeholder interest serve as basis for indicators. In order identify validate indicators, field research carried out. Stakeholders from Brazil United Kingdom scored them one (not important) five (very each indicator identified in review. With 540 valid answers, they suggested inclusions exclusions according interests. Next, correlation analysis performed eliminate redundant The principal component extracted results point 11 components are configured evaluate performance PHEOs considering stakeholder’s interests, factor differentiates this revision done. Some close categories reviewed literature. However, others show more specific in-depth especially regarding stakeholders themselves. These help managers establish disclosure policies whenever focused seeking legitimacy context PHEOs. It also contributes advancement theoretical knowledge, presenting perspective,