RESPONSABILIDADE SOCIAL EMPRESARIAL: CLASSIFICAÇÃO DAS INSTITUIÇÕES DE ENSINO SUPERIOR EM REATIVAS OU ESTRATÉGICAS SOB A ÓTICA DA GOVERNANÇA CORPORATIVA ; RESPONSABILIDAD SOCIAL EMPRESARIAL: CLASIFICACIÓN DE LAS INSTITUCIONES DE ENSEÑANZA SUPERIOR EN REACTIVAS O ESTRATÉGICAS BAJO LA ÓPTICA DE LA GOBERNABILIDAD CORPORATIVA ; CORPORATE SOCIAL RESPONSIBILITY: CLASSIFICATION OF HIGHER EDUCATION INSTITUTIONS INTO RESPONSIVE OR STRATEGIC FROM THE PERSPECTIVE OF CORPORATE GOVERNANCE

This article aims to assess the corporate social responsibility (CSR) strategies in higher education institutions (HEIs) from the corporate governance perspective. To accomplish the central purpose of the article, a governance typology was built based on Brazilian Institute of Corporate Governance’s best practice guide. The CSR actions of the HEIs were classified as strategic or responsive, according to this framework. The research methodology is qualitative and the data analysis is descriptive. Data collection was conducted through desk research and were used as primary information source HEIs’s websites and their financial statements. The article identified that private HEIs are positioned predominantly in reactive CSR strategy, i.e., they are geared to compliance with legal provisions. Thus, we identify progress opportunities for HEI to practices aiming at strategic CSR, mainly related to increasing transparency in their relations with stakeholders. Due to the growing importance of governance and ethics in business, the work contributes to the improvement of higher education management in aspects relating to transparency and corporate governance, encouraging HEIs’s managers, through practical suggestions, towards greater transparency this market ; El artículo busca evaluar las estrategias de responsabilidad social empresarial (RSE) observadas en instituciones de enseñanza superior (IES) bajo la óptica de la gobernabilidad corporativa. Para cumplir el objetivo central del artículo, fue construida topología de gobernabilidad, basándose en las recomendaciones del guía de mejores prácticas del Instituto Brasileño de Gobernabilidad Corporativa. Las acciones de RSE de las IES fueron clasificadas como estratégicas o reactivas, de acuerdo con ese modelo. La metodología de investigación es la cualitativa y el análisis de los datos tiene carácter descriptivo. La colecta de datos fue realizada mediante la investigación documental y utilizó como fuente primaria de informaciones los sites de las IES y sus demostraciones ...