IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v13y2021i2p525-d476570.html
   My bibliography  Save this article

CSR Implication and Disclosure in Higher Education: Uncovered Points. Results from a Systematic Literature Review and Agenda for Future Research

Author

Listed:
  • Mahalaxmi Adhikariparajuli

    (School of Economics, Finance and Accounting, Coventry University, Coventry CV1 5FB, UK)

  • Abeer Hassan

    (School of Business and Creative Industries, University of the West of Scotland, Paisley PA1 2BE, UK)

  • Benedetta Siboni

    (Department of Management, University of Bologna, Forlì Campus, 47121 Forlì, Italy)

Abstract

This research reviews and analyzes prior corporate social responsibility (CSR) studies centered on its implications and disclosure in higher education institutions (HEIs). Nine major databases were analyzed to review research articles from various business, management, higher education, and accounting journals for the period of 2004–2020. We follow the seven-step systematic review guidelines developed by Fink 2019 and we base our review analysis on fifty-eight journal articles. The systematic literature review results show a significant increase in the number of CSR article publications and the extent and trend of disclosure. The majority of prior research was based on questionnaires to evaluate the HEIs curriculum and focus on the CSR implication process. However, HEIs are still lagging behind in CSR implication and disclosure, and with a long way to go to obtain sustainability goals. From the study, several opportunities for future research emerged. This study can be useful for HEIs policymakers and practitioners to access the usefulness of CSR implications and disclosures in HEIs. In addition, this analysis assists scholars to explore in-depth the uncovered points related to CSR in HEIs context. This is the first systematic review of CSR implications and disclosures that comprehensively covers higher education institutions as a sector and presents a reference for academic literature from 2004 to 2020.

Suggested Citation

  • Mahalaxmi Adhikariparajuli & Abeer Hassan & Benedetta Siboni, 2021. "CSR Implication and Disclosure in Higher Education: Uncovered Points. Results from a Systematic Literature Review and Agenda for Future Research," Sustainability, MDPI, vol. 13(2), pages 1-23, January.
    • Handle: RePEc:gam:jsusta:v:13:y:2021:i:2:p:525-:d:476570
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/13/2/525/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/13/2/525/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Rodrigo Lozano, 2015. "A Holistic Perspective on Corporate Sustainability Drivers," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(1), pages 32-44, January.
    2. Dolors Setó-Pamies & Eleni Papaoikonomou, 2020. "Sustainable Development Goals: A Powerful Framework for Embedding Ethics, CSR, and Sustainability in Management Education," Sustainability, MDPI, vol. 12(5), pages 1-8, February.
    3. Muzammal Khan & Abeer Hassan & Christian Harrison & Heather Tarbert, 2020. "CSR reporting: a review of research and agenda for future research," Management Research Review, Emerald Group Publishing Limited, vol. 43(11), pages 1395-1419, July.
    4. Ana Teixeira & Marisa R. Ferreira & Aldina Correia & Vanda Lima, 2018. "Students’ perceptions of corporate social responsibility: evidences from a Portuguese higher education institution," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 15(2), pages 235-252, June.
    5. Manuel Larrán Jorge & Francisco Javier Andrades Peña & María José Muriel de los Reyes, 2015. "Factors Influencing the Presence of Ethics and CSR Stand-alone Courses in the Accounting Masters Curricula: An International Study," Accounting Education, Taylor & Francis Journals, vol. 24(5), pages 361-382, October.
    6. Patrick Velte & Martin Stawinoga, 2017. "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, vol. 87(8), pages 1017-1066, November.
    7. Setó-Pamies, Dolors & Domingo-Vernis, Misericordia & Rabassa-Figueras, Noemí, 2011. "Corporate social responsibility in management education: Current status in Spanish universities," Journal of Management & Organization, Cambridge University Press, vol. 17(5), pages 604-620, September.
    8. Collins G. Ntim & Teerooven Soobaroyen & Martin J. Broad, 2017. "Governance structures, voluntary disclosures and public accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(1), pages 65-118, January.
    9. Gao, Lei & Brink, Alisa G., 2017. "Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing," Journal of Accounting Literature, Elsevier, vol. 38(C), pages 1-13.
    10. Moon, Jeremy & Orlitzky, Marc, 2011. "Corporate social responsibility and sustainability education: A trans-Atlantic comparison," Journal of Management & Organization, Cambridge University Press, vol. 17(5), pages 583-603, September.
    11. Yussri Sawani & Mustaffa Mohamed Zain & Faizah Darus, 2010. "Preliminary insights on sustainability reporting and assurance practices in Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(4), pages 627-645, October.
    12. Mobin Fatma & Zillur Rahman, 2015. "Consumer perspective on CSR literature review and future research agenda," Management Research Review, Emerald Group Publishing Limited, vol. 38(2), pages 195-216, February.
    13. Tobias Hahn & Jonatan Pinkse & Lutz Preuss & Frank Figge, 2015. "Tensions in Corporate Sustainability: Towards an Integrative Framework," Journal of Business Ethics, Springer, vol. 127(2), pages 297-316, March.
    14. Gaston Fornes & Abel Monfort & Camelia Ilie & Chun Kwong (Tony) Koo & Guillermo Cardoza, 2019. "Ethics, Responsibility, and Sustainability in MBAs. Understanding the Motivations for the Incorporation of ERS in Less Traditional Markets," Sustainability, MDPI, vol. 11(24), pages 1-22, December.
    15. María García-Feijoo & Almudena Eizaguirre & Alvaro Rica-Aspiunza, 2020. "Systematic Review of Sustainable-Development-Goal Deployment in Business Schools," Sustainability, MDPI, vol. 12(1), pages 1-19, January.
    16. Josua Oll & Sabrina Rommerskirchen, 2018. "What’s wrong with integrated reporting? A systematic review," Sustainability Nexus Forum, Springer, vol. 26(1), pages 19-34, December.
    17. Muhammad Binsawad & Osama Sohaib & Igor Hawryszkiewycz, 2019. "Factors Impacting Technology Business Incubator Performance," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 23(01), pages 1-30, January.
    18. Plöckinger, Martin & Aschauer, Ewald & Hiebl, Martin R.W. & Rohatschek, Roman, 2016. "The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 55-75.
    19. Shirish Sangle, 2010. "Critical success factors for corporate social responsibility: a public sector perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(4), pages 205-214, July.
    20. Benedetta Siboni & Carlotta del Sordo & Silvia Pazzi, 2013. "Sustainability Reporting in State Universities: An Investigation of Italian Pioneering Practices," International Journal of Social Ecology and Sustainable Development (IJSESD), IGI Global, vol. 4(2), pages 1-15, April.
    21. Pisani, Niccolò & Kourula, Arno & Kolk, Ans & Meijer, Renske, 2017. "How global is international CSR research? Insights and recommendations from a systematic review," Journal of World Business, Elsevier, vol. 52(5), pages 591-614.
    22. Víctor Jesus García-Morales & Rodrigo Martín-Rojas & Raquel Garde-Sánchez, 2020. "How to Encourage Social Entrepreneurship Action? Using Web 2.0 Technologies in Higher Education Institutions," Journal of Business Ethics, Springer, vol. 161(2), pages 329-350, January.
    23. Aminah Abdul Rahman & Pavel Castka & Tyron Love, 2019. "Corporate social responsibility in higher education," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 916-928, July.
    24. Stéphane Brutus & Herman Aguinis & Ulrich Wassmer, 2013. "Self-Reported Limitations and Future Directions in Scholarly Reports : Analysis and Recommendations," Post-Print hal-02313051, HAL.
    25. Ciprian-Dumitru Stoian, 2013. "How To Deal With Corporate Social Responsibility In Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-27.
    26. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    27. Khawaja Fawad Latif & Aymen Sajjad, 2018. "Measuring corporate social responsibility: A critical review of survey instruments," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1174-1197, November.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Abdulhakeem Raji & Abeer Hassan, 2021. "Sustainability and Stakeholder Awareness: A Case Study of a Scottish University," Sustainability, MDPI, vol. 13(8), pages 1-17, April.
    2. Ikenna Elias Asogwa & Maria Estela Varua & Peter Humphreys & Rina Datt, 2021. "Understanding Sustainability Reporting in Non-Governmental Organisations: A Systematic Review of Reporting Practices, Drivers, Barriers and Paths for Future Research," Sustainability, MDPI, vol. 13(18), pages 1-26, September.
    3. Antonio Costa & Alessandra Tafuro & Marco Benvenuto & Carmine Viola, 2021. "Corporate Social Responsibility through SDGs: Preliminary Results from a Pilot Study in Italian Universities," Administrative Sciences, MDPI, vol. 11(4), pages 1-13, October.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Remmer Sassen & Leyla Azizi, 2018. "Voluntary disclosure of sustainability reports by Canadian universities," Journal of Business Economics, Springer, vol. 88(1), pages 97-137, January.
    2. Larrán, Manuel & Andrades, Javier & Herrera, Jesús, 2018. "An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 196-205.
    3. Charl de Villiers & Jing Jia & Zhongtian Li, 2022. "Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4523-4568, December.
    4. Arménio Rego & Miguel Pina e Cunha & Daniel Polónia, 2017. "Corporate Sustainability: A View From the Top," Journal of Business Ethics, Springer, vol. 143(1), pages 133-157, June.
    5. Gloria Fiorani & Chiara Di Gerio, 2022. "Reporting University Performance through the Sustainable Development Goals of the 2030 Agenda: Lessons Learned from Italian Case Study," Sustainability, MDPI, vol. 14(15), pages 1-19, July.
    6. Alawiya Allui & Luisa Pinto, 2022. "Non-Financial Benefits of Corporate Social Responsibility to Saudi Companies," Sustainability, MDPI, vol. 14(6), pages 1-16, March.
    7. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
    8. Lyon Salia Awuah & Kwame Oduro Amoako & Stephen Yeboah & Emmanuel Opoku Marfo & Peter Ansu-Mensah, 2021. "Corporate Social Responsibility (CSR): motivations and challenges of a Multinational Enterprise (MNE) subsidiary’s engagement with host communities in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-13, December.
    9. Patrick Velte & Martin Stawinoga, 2017. "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, vol. 87(8), pages 1017-1066, November.
    10. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    11. Eglė Stonkutė & Jolita Vveinhardt & Włodzimierz Sroka, 2018. "Training the CSR Sensitive Mind-Set: The Integration of CSR into the Training of Business Administration Professionals," Sustainability, MDPI, vol. 10(3), pages 1-14, March.
    12. Esra Alniacik & Charefeddine Moumen & Umit Alniacik, 2020. "The moderating role of personal value orientation on the links between perceived corporate social performance and purchase intentions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2724-2734, November.
    13. Mehrnaz Ashrafi & Gregory M. Magnan & Michelle Adams & Tony R. Walker, 2020. "Understanding the Conceptual Evolutionary Path and Theoretical Underpinnings of Corporate Social Responsibility and Corporate Sustainability," Sustainability, MDPI, vol. 12(3), pages 1-17, January.
    14. Patrizia Gazzola & Roberta Pezzetti & Stefano Amelio & Daniele Grechi, 2020. "Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective," Sustainability, MDPI, vol. 12(15), pages 1-16, July.
    15. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    16. Raghu Raman & Hiran Lathabhai & Santanu Mandal & Chandan Kumar & Prema Nedungadi, 2023. "Contribution of Business Research to Sustainable Development Goals: Bibliometrics and Science Mapping Analysis," Sustainability, MDPI, vol. 15(17), pages 1-37, August.
    17. Sibel Hoştut & Seçil Deren het Hof & Hediye Aydoğan & Gülten Adalı, 2023. "Who’s in and who’s out? Reading stakeholders and priority issues from sustainability reports in Turkey," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-13, December.
    18. Syed Awais Ahmad Tipu, 2022. "Organizational change for environmental, social, and financial sustainability: A systematic literature review," Review of Managerial Science, Springer, vol. 16(6), pages 1697-1742, August.
    19. Schöll, Michaela, 2017. "Three Essays on Sustainable Supply Chain Management – Towards Sustainable Supplier Selection and Sustainable Sourcing," EconStor Theses, ZBW - Leibniz Information Centre for Economics, number 172463, September.
    20. Leona Aimée Henry & Tine Buyl & Rob J.G. Jansen, 2019. "Leading corporate sustainability: The role of top management team composition for triple bottom line performance," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 173-184, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:13:y:2021:i:2:p:525-:d:476570. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.