Universities’ Social Responsibility through the Lens of Strategic Planning: A Content Analysis

This paper examines the degree of social responsibility integration in Italian public universities’ medium and long-term planning documents. We adopted a qualitative approach, applying the content analysis technique to a selected sample of 20 strategic plans issued by Italian large and mega universities. The coding instrument was developed considering the 17 Sustainable Development Goals (SDGs) contained in the United Nations 2030 Agenda. Therefore, we identified 17 categories and 103 key symbols. The analysis undertaken showed that to date, Italian public universities still pay little attention in their planning documents to objectives regarding the multiple dimensions of Social Responsibility, mainly in relation to environmental issues, a failure detrimental to University Social Responsibility implementation and achievement. However, there is a greater sensitivity to Social Responsibility issues in some universities’ planning documents, therefore also more mature practices can be identified, showing universities that have institutionalized the concept of sustainability in their planning documents.


Introduction
In the face of the increasing environmental, social and economic challenges we have been witnessing in recent years, the theme of Social Responsibility (SR) has become the subject of a growing and renewed common interest, resulting from the formation of collective consciousness about the fact that organizations have an impact on society and environment based on their decisions and activities (Duckworth and Moore 2010;Fonseca et al. 2011;Findler et al. 2019;Lozano 2013).
The concept of SR is quite complex, and there is no universally accepted and shared definition in the literature. Going back to its origins, from the perspective of private companies, Davis and Blomstrom (1966) defined SR as "a person's obligation to consider the effects of his decisions and actions on the whole social system. Businessmen apply social responsibility when they consider the needs and interest of others who may be affected by business actions. In so doing, they look beyond their firm's narrow economic and technical interests".
However, in its initial focus on enterprises, SR was directed only at economic and legal responsibilities (Friedman 1970). Subsequently, based on Stakeholder Theory (Freeman 1984), Corporate Social Responsibility (CSR) began to broaden companies' responsibilities to ethical and philanthropic dimensions (Ebner and Baumgartner 2006;Carroll 1991) and later to other concepts, such as sustainability and shared value creation (Porter and Kramer 2001). embedded into the core values and functions of universities' practices at every level is still difficult to understand (Wided 2020) and needs further research.
Therefore, from this framework, and responding to the call from academics for more studies on SR in universities, this paper contributes to the previous literature with a study on the principal management tool through which universities nowadays establish and manage to set their strategic objectives regarding the issues of SR: the strategic plan. Following prior studies (Fantauzzi et al. 2021;Sangiorgi and Siboni 2017) we adopted a qualitative approach applying the content analysis technique (Low et al. 2015) to a selected sample of strategic plans issued by Italian universities. Based on these observations, this study addressed the following research question: RQ. What is the current level of SR integration in Strategic Plans of public universities?
The paper is organised as follows. The following section reviews the literature on SR in universities, relating also to the strategic planning process topic. Afterwards, Section 3 describes the methodology employed, the sample selected for the analysis and the steps followed in the content analysis technique application. Then, Section 4 presents the findings followed by a discussion. Finally, in Section 5 the conclusion of the study is summarised.

The Concept of University Social Responsibility
Economic, social and environmental development hinges on education. It is the means to create a knowledge-based society and to achieve sustainable conditions. Therefore, universities play a fundamental role in all dimensions of SR (environmental, economic and social) (Kappo-Abidemi and Ogujiuba 2020). Thousands of people live every day in universities, consuming water and energy, producing waste, and generating environmental and atmospheric pollution as they move. For this reason, the way universities are managed and organized has a significant impact on the environment that must not be neglected. From the economic impact perspective, universities can contribute to the economic development of nations in various ways, such as: improving the level of human capital in the area, through the training of highly qualified students who move from universities to businesses; transferring cutting-edge knowledge to the industrial sector to allow industry to use them for concrete applications through production with a high level of knowledge and technology; encouraging companies to innovate; spreading the culture of entrepreneurship and supporting youth entrepreneurship initiatives, and again, spreading the culture of responsible management of resources and economic and financial sustainability.
Under the New Public Management (NPM) paradigm (Christensen and Laegreid 2015), public organizations, including universities (Kallio et al. 2016), must act in compliance with the principles of efficiency, effectiveness, accountability, transparency and SR typical of private enterprises (Ahmad et al. 2020;Carvalho and Santiago 2010;Clements and Bowrey 2010;Christensen 2011;Ileana 2015;Parker 2011;Santos 2010). This process is called the "corporatization" of public entities and universities (Ahmad et al. 2020;Carvalho and Santiago 2010;Kallio et al. 2016). In the light of the macro-trend faced in recent decades, scholars agree that the NPM discourse should also cover sustainability issues Marcuccio and Steccolini 2005;Navarro-Galera et al. 2014).
A variation of CSR, adapted to universities, is the concept of University Social Responsibility (USR) (Bastos et al. 2019). USR derives from and is directly connected with the concepts of SR, CSR, sustainable development and education for sustainability (Meseguer-Sánchez et al. 2020;Terán-Bustamante and Torres-Vargas 2020;Wided 2020). This stream of research is relatively new and there is no widely accepted definition in the literature (Kieżel et al. 2021). Pérez and Vallaeys (2016) define USR as "the faculty that Higher Education Institutions have to disseminate and implement a set of principles and values that influence the resolution of community needs, that is to say, the commitment that the institution adopts in the development of its surroundings, which includes an ethical dimension, promoting the capacities of the students as responsible citizens" (p. 13). In general, USR is a transformative approach based on the assumptions of the Stakeholder's Theory (Freeman 1984), calling for universities-especially the public ones-to take responsibility for the impacts caused by their strategies, structures and policies (Karimi 2013;Wided 2020) and to support the sustainable economic, ecological, social, environmental, and technical development of society (Esfijani et al. 2013;Girdzijauskaitė et al. 2019;Kieżel et al. 2021;Lo et al. 2017;Chen et al. 2015). Tetřevová and Sabolova (2010) highlighted five dimensions to be included into USR practices:

1.
Economic: corporate governance principles; relationships with stakeholders and inter-university cooperation; quality and safeness of services; 2.
Ethical: corruption disclaimers; intellectual property and copyright protection; 3.
Sub-social: employment policy, staff training and growth, staff health and security, work-life balance, gender equality; 4.
Environmental: natural resources protection, ecological projects, investments into environmentally friendly technologies, products and services; 5.
Philanthropic: university volunteering and charity.
Therefore, orienting university management toward the achieving of USR is not an easy task. Scholars argued that to reach this objective, universities need to transversally integrate this concept into planning processes (Bastos et al. 2019), through which strategic decisions are taken and characterized by their long-term focus and global scope, mainly through the strategic plan (Larrán Jorge et al. 2015;Llinàs-Audet et al. 2011;Ramos-Monge et al. 2019b), and allowing for its implementation in practice (Kieżel et al. 2021).

Strategic Planning in Italian Universities
Since the 1990s, NPM reforms have deeply transformed Italian public administrations, introducing managerial elements-typical of the private sector-into their organisation, management, planning and control systems. Management by objectives through a specific strategic planning process is one of the main examples of the "corporatization" of public organizations. Strategic planning refers to the programming process through which companies set, with a medium-long term perspective, the strategic goals they intend to pursue, and the tools, actions and resources to achieve them.
This method allows public organizations shifting from a culture oriented towards "fulfilment" to a culture oriented toward the "result" of their activities.
The abovementioned "corporatization process" has consequently also involved Italian public universities, with the progressive recognition of more spaces of autonomy: statutory, organisational, financial and administrative-accounting autonomy (Bronzetti et al. 2011).
In this renewed context, programming and control tools, and more recently, strategic planning tools, have also assumed a central role within universities. The planning process follows the statements provided by Law 43/2005, which require universities to publish a strategic plan including, in an organic and structured framework, the main strategic goals set by the academic bodies and the general guidelines issued by the Ministry of Education, University and Research. More specifically, the strategic plan indicates, over a medium to long-term period, the key objectives that the university intends to pursue and the actions aimed at achieving them, as well as the resources necessary to be able to give actual substance to the goals set (Eminente 1986).
Moreover, there is no law requirement in regard to the timespan covered by the SP, which can be three-year or five-year, in some cases with periodic updates of the documente.g., annually-or upon the occurrence of unexpected changes in the external environment or other phenomena that affect and determine changes in strategies. It should also be noted that universities may also decide not to draw up a strategic plan, and to insert the strategic lines within other planning documents, such as an integrated plan, three-year program or integrated planning document following the provisions of Legislative Decree 150/2009 (Aversano et al. 2020).
Nonetheless, the strategic plan represents a crucial element to ensure correct resources allocation, to measure and evaluate universities' performances and to help the development of future plans (Hunt et al. 1997;.
The strategic objectives formulated by the university governance in the areas envisaged by Law 43/2005, such as teaching, research and third mission, are nothing more than the result of this process, which starts with the declaration of a vision and a mission and concludes with the analysis of the reference context. Nevertheless, these objectives, expressed through a concise description and followed by appropriate indicators and targets that guarantee their measurability, substantially represent the university's goals during the strategic plan period.
The achievement of a cross-cutting and formal implementation of SR in public organizations requires a serious examination of the planning process. The strategic plan, in addition to the aforementioned advantages, facilitates the decision-making process, allowing the implementation and monitoring of activities that lead to USR (Ramos-Monge et al. 2019a).
From the reviewed literature, the following research question is thus derived: RQ. What is the current level of SR integration in strategic plans of public universities?

Empirical Analysis
The research aimed to examine the degree of integration of SR issues in the planning documents of Italian public universities. In particular, we investigated the space currently reserved by universities for strategic objectives concerning the themes of SR in the main strategic planning document of academic institutions: the strategic plan. The ultimate aim was to provide additional information about the current level of integration of the ideas of SR in the strategic activities of universities, and information on the SR dimensions most dealt with by the universities in their planning documents.

Methodology
This research adopted a qualitative approach, applying the content analysis technique (Low et al. 2015). According to Hennink et al. (2011) qualitative research allows the examination of people's experiences in detail by using a specific set of research methods, such as in-depth interviews, focus groups, direct observation and content analysis, as interpretation and observation in understanding the social world are important integral components of qualitative research. Therefore, qualitative methodology allows the use of documents as a main source for researchers to obtain a general picture of the actions of the object, and content analysis is a standard textual research technique (Prasad 2008) that involves codifying qualitative and quantifying information into various categories based on selected criteria. According to Krippendorff (1980, p. 21), content analysis is a "research technique for making replicable and valid inferences from data according to their context". Furthermore, content analysis can produce replicable and valid inferences from texts for the set of circumstances around a situation different from the original one.
The process underlying the content analysis provides a text or texts as input and a theme as output.
In particular, this process consists of the decomposition of inputs into elementary units (units of analysis) and classifying these units within categorical variables (categories of analysis). The units of analysis, ranked within the categories of analysis, are then studied with quantitative tools of science. The enumeration system can consist of a straightforward binary coding, which indicates whether or not the category appears in documents, or a calculation of the frequencies with which the category occurs in the texts (frequency counts on specific keywords).
In this study, the main data source for the analysis was the strategic plan issued by a selected sample of public universities in Italy. The analysis was performed during the period October-November 2019. The coding process was performed through manual content analysis, which is considered superior to electronic or automatic content analysis in inferring accurate meaning from the analyzed texts and avoiding misunderstanding (Beattie and Thomson 2007). Moreover, the coding was cross-checked to ensure the validity and reliability of the study (Creswell 2009).
The research work was structured in four main phases: (1) choice of the sample of universities subject to the survey; (2) collection of the strategic plans of the selected universities, published on the respective institutional websites; (3) analysis of strategic plans according to precisely defined reference parameters; (4) illustration of the process and results through tables.

Sample
Regarding the population, a total of 98 universities in Italy were identified in 2019, including 67 public and 31 private and telematic universities. Following prior studies, private and telematic Italian universities were excluded from the sample selection (Aversano et al. 2020;Sangiorgi and Siboni 2017). We chose public Italian universities because they have social obligations beyond legal and economic ones (Atakan and Eker 2007;Vasilescu et al. 2010), while private organizations typically aim to achieve economic benefits (Vázquez and Lanero 2016). In addition, private universities present some differences in terms of legislative background, funding sources, resource management and disclosure requirements with respect to the public ones. Lastly, public universities in Italy attract 90% of all Italian students-who are among the main university stakeholders- Sangiorgi and Siboni 2017), having a prominent place in university rankings, thus justifying the importance of their inclusion in the studied population.
Therefore, starting from a population of 67 public universities, we included in our sample 10 mega (with more than 40,000 students) and 16 large public universities (with between 20,000 and 40,000 students), considering their weight in the national scenario. On each institutional website we searched for the most up-to-date version of the strategic plan published from 2015 onwards, in order to investigate only the documents drawn up following the approval of the 17 Sustainable Development Goals (SDGs) contained in the United Nations 2030 Agenda, which were taken into consideration for the definition of the categories of analysis, as survey parameters characterising the content analysis research method.
The activity of the manual collection of strategic plans returned promising results, since, except for a few universities, it was possible to have a reference document for most of the universities chosen. From a methodological point of view and in order to guarantee the homogeneity of the sample, when a strategic plan was not present, we decided not to collect any other documents, even if used to set and disclose objectives and strategic actions of the university. Therefore, the final sample included 20 strategic plans to be analysed through the content analysis technique. Table 1 lists the Italian public universities selected for the analysis and the main characteristics of the sample.

Category of Analysis Process
The content analysis technique can be performed through the following four steps: (1) define the categories of analysis, or establish the categories within which to frame the content of the documents, which depend, of course, on the aims of the investigation; (2) define the unit of analysis, or establish the unit through which to analyze the documents under consideration, which may consist, for example, in individual words or key symbols; (3) define, if necessary, the unit of context, or establish a larger unit (sentence, period, chapter) that encloses the unit of analysis (word, key symbols); the latter, in fact, in certain circumstances, must be read in context to be correctly assigned to a category; (4) define the enumeration system, or establish the procedure for quantification of data (Bowen 2009).
For this study, "categories" and "units of analysis" were taken as analysis parameters; it was not necessary to define the "units of context". Concerning the categories, it was decided to use those themes to classify the units of analysis that referred to the same topic. These categories were defined considering the 17 areas of the Sustainable Development Goals contained in the UN Agenda 2030. Milne and Adler (1999) pointed out that "as a basis for coding, sentences are far more reliable than any other unit of analysis. [. . . ] Individual words have no meaning to provide a sound basis for coding social and environmental disclosures without a sentence or sentences for context" (p. 243). In the same vein, other scholars argued that the interpretation of meaning in the surrounding text is easier and more precise when analyzing paragraphs and not only single words or keywords, because some concepts are broad and only paragraphs are long enough to draw significant inferences and capture nuances of meaning (Guthrie et al. 2004;Samkin and Schneider 2008;Steenkamp and Northcott 2007).
Therefore, for each of the 17 categories defined, we identified units of registration in line with the study aims, deciding to use key symbols. The key symbols, as mentioned, coincided either with a single word that had only one possible meaning, or with a sequence of two or more words or with a statement, for example: social responsibility, technology transfer, right to study, environmental sustainability, economic sustainability, financial sustainability, climate change, pollution reduction, broad access to university education, and so on. The definition of the key symbols was determined by analyzing the content of the 17 Sustainable Development Goals.
Total indicators consisted in 103 unit of analysis, comprising 4 poverty indicators, 11 hunger indicators, 9 indicators of health and well-being, 18 indicators of education, 4 gender equality indicators, 4 water and sanitation indicators, 5 energy indicators, 9 indicators of work conditions and economic growth, 6 Industry and infrastructure indicators, 6 indicators of inequalities, 4 indicators of cities and communities, 3 indicators of consumption and production, 4 climate indicators, 3 indicators of life below water, 5 indicators of life on lands, 3 indicators of peace, justice and institutions and 5 partnership indicators.
Thus, Table 2 presents the disclosure instrument built and coded into 17 aspects and 103 key symbols.  Finally, the enumeration system used to quantify the data was the calculation of the frequencies with which the categories and units of analysis were presented in the texts to determine their weight for the entire content of the strategic plans selected.

Results and Discussion
The coding instrument applied in this study recorded the use or otherwise of an individual key symbol within 20 strategic plans issued by Italian public universities and selected for the analysis. The results obtained showed that the universities in the sample integrated more frequently into their strategic plans the units of analysis belonging to the following two categories: (1) "Education" (SDG 4), which in the majority of cases concerned key symbols relating to the removal of obstacles to the right to study and to the improvement of the quality of training and teaching; the innovation of training contents and study programs, qualitative and quantitative increases in scientific productivity, the dissemination of knowledge and research results and the enhancement of excellence and merit; (2) "Work and economic growth" (SDG 8), which in most cases concerned key symbols relating to financial-economic sustainability, support for business start-ups, support for youth entrepreneurship, reduction in the percentage of youth unemployment, support for the career development of graduates and development of human resources. The following categories, albeit with less relevant frequencies of the respective key symbols, were linked to the strategic actions related to: "Industry, Innovation and Infrastructure" (SDG 9), which in most cases concerned key symbols relating to the quality, modernization and upgrading of the university's infrastructure; "Partnership" (SDG 17), which concerned, particularly, key symbols referring to collaborations with public and private bodies and other universities, for the implementation of initiatives aimed at promoting development in its multiple dimensions.
The results obtained also showed that the universities in the sample paid little attention in their strategic plans to the environmental dimension of SR. In this context, the category with the highest frequency in terms of key symbols was "Life on lands", referring to SDG 15 and particularly to actions regarding environmental sustainability and the waste recycling system. Much less often disclosed were actions in the categories of "Water and sanitation" (SDG 6), "Climate" (SDG 13), "Life below water" (SDG 14) and "Energy" (SDG 7), within which the occurrence frequencies of the key symbols were very low and, in some cases, completely absent. In addition, the results obtained also showed that almost none of the key symbols' objects of analysis were disclosed in the universities' strategic plans in the categories regarding the protection of human dignity, which were "Poverty" (SDG 1) and "Hunger" (SDG 2). However, in the social dimension of USR the category of "Health and well-being" (SDG 3) showed a good frequency in terms of key symbols disclosed in strategic reports, particularly regarding aspects of the quality of university life, student welfare and organizational well-being, as well as physical, psychological and social wellbeing. Same consideration could be applied to the categories of "Inequalities" (SDG 10) and "Gender equality" (SDG 5), which in most cases concerned key symbols relating to the promotion of gender policies, equal opportunities, diversity policies, the removal of cultural, religious, racial or linguistic barriers, the support for disabled students and the removal of architectural barriers in university spaces.
In recent decades, universities have ceased to focus solely on the two core missions of education and research, gaining a leading role in the processes of economic and social innovation through the institutionalization of the third mission function (Perulli et al. 2019). The Italian National Evaluation Agency of the University System and Research began monitoring third mission activities only in 2013. Even situations where the relationship with society was evident often resulted in a network of individual teachers/researchers not institutionally recognized by the university to which they belonged (Perulli et al. 2019).
Therefore, the real novelty is the recent institutionalization of the third mission function in universities, understood mainly as technological transfer, which could explain the weak presence in their strategic plans of key symbols in categories related to activities with a social impact or scope, compared to the massive presence of key symbols related to the education dimension of their mission. The growing focus on the categories of work and economic growth, on the other hand, is probably one of the effects of the financial and economic crises of recent years, with respect to which governments have asked universities for direct action to reduce youth unemployment rates. Lastly, the NPM reforms abovementioned have also affected universities (Regini 2015). It is evident that the size of the universities, the disciplinary sectors and the governance present in the universities have also influenced the contents of the strategic plans and their orientation towards sustainability.
Looking more deeply into the results also identified more mature practices, showing universities who had institutionalized the concept of sustainability in their planning documents. The most conscientious universities, which in their strategic plan devoted ample space to strategic objectives dealing with almost all the key symbols identified for the 17 categories used in the analysis, were the University of Catania, the University of Parma, the University of Bologna and the University of Rome "Tor Vergata". In this regard, it is interesting to note that these universities declared that they set their strategic actions, thus drafting their strategic plans, using the 17 Sustainable Development Goals of the UN 2030 Agenda as a guideline. Moreover, these universities usually also join the various networks founded to support sustainable development. Indeed, it is worthy of mention that the University of Parma and the University of Bologna have been included in a collection of best practices entitled "Teaching for sustainable development in Italian Universities-Best Practice" promoted in 2017 by the Network of Universities for Sustainable Development and the Cà Foscari University of Venice. Table 3 highlights what has been disclosed in terms of categories and key symbols.

Conclusions
This paper contributes to the growth of the academic literature on the emerging topic of SR in public sector organizations (Dentchev et al. 2018;Dumay et al. 2010;Kappo-Abidemi and Ogujiuba 2020;Navarro-Galera et al. 2014;Vázquez and Lanero 2016). Specifically, we investigated the implementation of SR in universities' medium-long-term planning processes, applying the content analysis technique to a selected sample of 20 strategic plans issued by public large and mega Italian universities.
Based on the document analysis results, it can be generally concluded that, to date, universities in most cases still pay little attention in their planning documents to objectives regarding the different dimensions of SR. The analysis found low compliance in universities' strategic plans with the 17 Sustainable Development Goals of the UN 2030 Agenda.
However, more mature practices were also identified, with some universities showing more sensitivity to the issues of SR. This was the case with the University of Catania, the University of Parma, the University of Bologna and the University of Rome "Tor Vergata" which stated their use of the 17 Sustainable Development Goals of the UN 2030 Agenda as a guideline for preparing their strategic plans. In addition, these conscientious universities generally join various networks aimed at promoting sustainable development.
This paper was not without limitations. The first limitation derived from the qualitative methodology applied. Therefore, although the research method of content analysis was able to determine whether the universities integrated into their planning documents actions regarding SR issues, and which SR dimensions were invested with more resources, it was not able to demonstrate whether the results obtained reflected the policies that the universities implemented within the framework of the USR. In other words, the method used had the limitation of representing a mere count of the key symbols sensitive to the subject under study, without showing the actual dimensions of what was achieved. This means, for example, that the universities paying more attention to the issues of SR in their strategic plans could be the same universities failing to implement policies regarding USR in concrete actions. On the contrary, universities that in their planning documents give less weight to the issues of SR could be those more engaged in USR policies and concrete actions. A further limitation of the analysis was that it did not take into account all Italian universities, neglecting research centers, private universities and telematics.
Further research is needed to better understand the degree of SR integration into the medium-long-term planning processes of public sector organizations, particularly in the university context. Future studies could verify the correspondence between the content declared by the universities in the respective strategic plans concerning the dimension of SR and the actions concretely carried out by them, enhancing understanding of the current state of USR. In addition, further research could extend the object of the analysis using complementary planning documents (e.g., integrated plans, university budget, positive action plans, board minutes) investigating the space for USR when also including these planning documents. Lastly, future studies could also include research centers, private and telematic universities. Funding: This research did not receive any specific grant from funding agencies in the public, commercial, or not-for-profit sectors.

Conflicts of Interest:
The authors declare no conflict of interest.