Abstract

The social responsibility field in the organizations has become recently a subject scholars have debated. Despite of the huge discussion regarding to this concept, there is no consensus. Still, there is a confusion related to “social actions,” this way reducing the social responsibility scope as a philanthropic activity. This reductionism is inadequate, distorting the essence of what is supposed to be a socially responsible conduct. The present proposal intends to evaluate enterprises in the Corporate Social Responsibility – CSR. This research will investigate confessional universities in Brazil, which are organizations in higher education that have a relationship with a specific church(s) or religion and are ordinarily dependent upon that religion, through sponsorship and/or board oversight. These universities are skilled in financial reporting, but they have no good process for evaluating and reporting on the programs, activities, and outcomes that relate more directly to their educational and service missions. This paper shows the Brazilian universities scenario on CSR, describes the Hopkins and Wood’s framework followed by an evaluation of a small group of universities through a survey. From the outcomes, the framework may be reformulated, finally displaying the elements to future research and its implications.