Which Are the Main Factors Influencing Corporate Social Responsibility Information Disclosures on Universities’ Websites

Universities are now becoming more active in the field of Corporate Social Responsibility (CSR). Nevertheless, they do not appear to be granting same degree importance dissemination these activities. This article analyses voluntary corporate social responsibility information disclosed by leading USA universities. We created several indexes disclosure and examined main universities’ characteristics that affect entities. The findings obtained show universities strongly committed information, a university’s size, affiliation, public/private status ranking position factors most significantly affecting its online general information. These could useful for university administrators, especially those public universities, highlighting developing supporting policies incentives promote CSR thus attract new students meet expectations about ethical behaviour