STAKEHOLDER THEORY, CORPORATE SOCIAL RESPONSIBILITY AND IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS IN HIGHER EDUCATION INSTITUTIONS
Keywords:
Stakeholders Theory. Corporate Social Responsibility. Sustainable Development Goals. Higher Education Institutions.Abstract
This paper aims to understand the connections between stakeholder theory, the implementation of the SDGs and corporate social responsibility and the relationships and differences between them, as well as the term ESG (environmental, social and governance) in Higher Education Institutions. Exploratory Factor Analysis was used to analyse the data. It was possible to identify the link between studies related to the research topic, in which two factors were identified: Classified in factor 1, actions related to activities with the community and reduction of water and energy consumption, based on stakeholder theory and researched issues social issues in management, developing the instrumental theory of stakeholder management, verifying the existence or not of different relationships such as between CSR and financial performance, environmental performance and economic performance, among others. Classified in factor 2, corporate governance action, was identified with studies that used stakeholder theory as a basis, related to corporate governance and the role of boards of directors in preparing and disclosing the corporate social report. Thus, this article contributes to deepening knowledge about stakeholder theory and corporate social responsibility, their relationships, and differences, and to guide future research on these topics.
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