This article aimed at the construction of representative indicators of social responsibility information, from the perspective of stakeholders in Brazil and the UK, for the disclosure of Philanthropic Higher Education Organizations (PHEOs) in its Internet websites. Using the grounded theory techniques, we raised evidence that enabled us to identify social responsibility information valued by PHEOs stakeholders in Brazil and the UK. We developed the research in four phases: systematization, evaluation, valuation and econometric validation of the indicators. As a result, we have built a relationship that includes 186 indicators of stakeholder interests. Of these, we identified 84 indicators, subdivided into ten categories of social responsibility, which include the indicators considered most relevant by the experts and stakeholders for the PHEOs disclosure. The article contributes to the formulation of the PHEOs disclosure policies and to the recommendations and regulations of the institutional bodies at the moment in which it demonstrates the information of interest of the stakeholders, as well as those that should be highlighted in the first place because they are considered more relevant. Therefore, from the results of this research, the PHEOs disclosure has the possibility to reflect the interests of external stakeholders, adding value to the transparency and accountability of organizations.

中文翻译：

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社会责任指标：巴西和英国利益相关者的观点

本文旨在从巴西和英国的利益相关方的角度，构建具有代表性的社会责任信息指标，以在其互联网网站上公开慈善高等教育组织（PHEO）。使用扎根的理论技术，我们提出了证据，使我们能够确定巴西和英国的PHEO利益相关者重视的社会责任信息。我们将研究分为四个阶段：指标的系统化，评估，估值和计量经济验证。结果，我们建立了包含186个利益相关者利益指标的关系。其中，我们确定了84个指标，分为十大类社会责任，其中包括专家和利益相关者认为与PHEO披露最相关的指标。该文章有助于制定PHEO的披露政策，并有助于机构机构在显示利益相关者感兴趣的信息以及应首先强调的信息时立即提出的建议和法规。被认为更相关。因此，从这项研究的结果来看，PHEO的披露有可能反映外部利益相关者的利益，从而增加了组织的透明度和问责制的价值。该文章有助于制定PHEO的披露政策，并有助于机构机构在显示利益相关者感兴趣的信息以及应首先强调的信息时立即提出的建议和法规。被认为更相关。因此，从这项研究的结果来看，PHEO的披露有可能反映外部利益相关者的利益，从而增加了组织的透明度和问责制的价值。该文章有助于制定PHEO的披露政策，并有助于机构机构在显示利益相关者感兴趣的信息以及应首先强调的信息时立即提出的建议和法规。被认为更相关。因此，从这项研究的结果来看，PHEO的披露有可能反映外部利益相关者的利益，从而增加了组织的透明度和问责制的价值。