Transformations  in
Business & Economics

ONLINE SOCIAL RESPONSIBILITY REPORTING AT UNIVERSITIES: A COMPARATIVE STUDY BETWEEN NEW ZEALAND AND HONG KONG
Yi An, Xin Qiao, Shiyun Zhai, Xiaosong Zheng

ABSTRACT. This paper compares the performance of online SR (Social Responsibility) reporting between New Zealand and Hong Kong universities. Content analysis of university websites was the research method for this research. A particular assessment framework for online SR reporting, developed by prior research, was applied as an instrument for content analysis. The results indicate that universities in both regions perform well in general, and similar in terms of dimensions and detailed items. It is argued that both sets of universities should have a strong commitment in communicating their SR initiatives and efforts with various stakeholders and the community where they operate, via internet. It is expected that this comparative study should provide some insights for academics and policy makers as to online SR reporting in the higher education sector  .

KEYWORDS: social responsibility, online disclosure, higher education, New Zealand, Hong Kong.

JEL classification: H83, I23, M41.