Digital Tools and Education in Corporate Social Responsibility: Perspectives from Doctoral Students

Introduction: the current demands of globalization and accreditation require universities to align immediately with the Corporate Social Responsibility (CSR) approach, making their best efforts to comply with its standards. Technological advancements play a crucial role in this process, including the use of advanced statistical software for data analysis, digital platforms for survey distribution and data collection, and online educational tools to enhance CSR knowledge and awareness among students. Method: the study is of a basic type and relational level, with a perception sample applied to 70 students. The data were processed using SPSS statistical software. For the validation of the measurement instrument, confirmatory factor analysis (CFA) was performed using the partial least squares method (PLS-SEM) in SMARTPLS version 3, and exploratory factor analysis (EFA) with principal axis factorization and varimax rotation when CFA results were unsatisfactory. Hypotheses were tested using the Kruskall-Wallis and Mann-Whitney U tests. The significance level used for all hypotheses was 0,05. Results : the results indicate a positive perception of CSR across its dimensions, highlighting the need to strengthen knowledge through the institutionalization of a social responsibility policy in universities. Conclusion : the integration of technology in various forms, such as e-learning modules, virtual workshops, and interactive CSR simulations, underscores the importance of technology in academic research, education, and the effective implementation of CSR policies.


INTRODUCTION
In recent years, corporate social responsibility (CSR) has gained greater prominence in organizations, demanding that all actions and operations comply with minimum international standards and requirements, recognizing the interests of various stakeholders, and seeking to fulfill economic, legal, ethical, and philanthropic responsibilities.The results show that a well-managed company could be defined as one that demonstrates its social and environmental commitment.CSR is a current research topic that has been studied from various perspectives and disciplines, such as university, ethics, business, sustainability, stakeholders, among others. (1,2,3,4,5)CSR is more than a trend in business management and reporting; it is a key exercise in the evolution of companies dating back a century. (6)The concept itself suggests constant renewal that has enabled its maturation.This has also influenced measurement methods, with numerous standards, guides, and methodologies contributing to the understanding of CSR.In this context, companies cannot remain detached; they must assume their social responsibility and commitment, as they play an important role in society.However, understanding the perceptions of Doctoral students regarding CSR is crucial to take actions aimed at developing high-level professionals interested in social issues.This will be investigated through Carroll's proposal, which consists of four constructs: economic responsibility, legal responsibility, ethical responsibility, and philanthropic responsibility. (7)This research contributes to the development and progress of organizations in general, seeking solutions for society as a whole, which motivated the present study.The research begins with the description of the theoretical framework, research methodology, quantitative data, analysis, and discussion.Given the above, it is important to study the perceptions of CSR among Doctoral students.Therefore, the following research question has been defined: How do Doctoral students perceive CSR?This defines the objective: To analyze the perception of Doctoral students regarding corporate social responsibility.Additionally, the following hypothesis is proposed: Doctoral students show different perceptions of CSR aspects based on gender, age, income level, and length of stay.
The integration of digital tools in CSR education is critical to meet the current demands of globalization and accreditation.Universities must leverage technological advancements to enhance CSR knowledge and awareness among students.This includes the use of advanced statistical software for data analysis, digital platforms for survey distribution and data collection, and online educational tools.The use of these technologies can facilitate the efficient dissemination of CSR concepts and practices, enabling students to engage with the material in interactive and meaningful ways.
Furthermore, e-learning modules, virtual workshops, and interactive CSR simulations underscore the importance of technology in academic research and education.These tools not only support the teaching and learning process but also help in the effective implementation of CSR policies within universities.By incorporating these digital tools, universities can ensure that their CSR education programs are up-to-date and aligned with international standards, thereby preparing doctoral students to be socially responsible leaders in their respective fields.This research aimed to analyze the perception of CSR among doctoral students at a private university in Lima.
Various researchers have studied CSR, and the concept has evolved since its inception, in which Bowen published his work "Social Responsibilities of the Businessmen," mentioning the obligations of businesspeople towards the objectives and values of society.Voluntary CSR emerges from the need to respond to societal requirements, taking voluntary measures that contribute to the development, growth, and improvement of the quality of life of a specific social group, reflecting the consequences of their actions in positive attitudes and outcomes. (8)From a more modern perspective, CSR is defined based on four dimensions: economic, legal, ethical, and philanthropic, proposing that these responsibilities should be addressed integrally rather than sequentially.A company's social responsibility involves the duty to make a profit, obey the law, be ethical, and be a good citizen. (7)egarding students' perceptions of social responsibility, various studies highlight students' views on ethics and CSR.Students perceive that adopting ethical and socially responsible behavior could influence a company's competitive success and suggest that compliance with government policies and ethical behavior are important Data and Metadata.2024; 3:.411 2 determinants of CSR perception from the stakeholders' perspective. (9,10)Regarding the attitude of higher education students towards CSR and the perception of the next generation of managers, there seems to be no doubt that private companies should be obligatorily committed to CSR actions.Students believe that private companies should indeed be committed to CSR actions.This perception aligns with the definition that the authors hold, indicating that voluntariness in implementing CSR policies is no longer present. (11)n the same vein, research found no significant statistical differences between students who received specific training relating business strategy to CSR and those who did not.The items "The ethics and social responsibility of a company are essential for its long-term profitability," "A business's effectiveness can be largely determined by its ethical and socially responsible behavior," and "Ethics often proves to be good business" had higher valuations from students with prior training in the subject and were statistically significant.These items relate to the idea that CSR is associated with business profitability. (9)umerous studies on university students' perceptions highlight positive attitudes towards CSR.Higher education requires more efforts and motivations to ensure that future professionals care about social and environmental issues.Considering the dimensions of social responsibility, for most students, the ethical dimension is the most important.While students identify the concept, knowledge alone is not sufficient; a link between theory and practice is required.Through recognition, students must be able to build new working tools in the different processes where CSR intervenes.One significant result is that female students show more concern for CSR issues. (12,13,14,15)oreover, CSR in health contexts, as evidenced by research on CSR and strategic management in health institutions, indicates that university students in development areas integrate, modify, and adjust to healthcare organizations.These practices account for the variables that construct the dimensions of CSR, such as community commitment, environmental care, and ethical discernment, which are related to their respective practices for the benefit of healthcare communities. (16)

METHOD
In this section, the study's characteristics, measurement instrument, data collection procedure, sample characterization, and data analysis are described.

Study Characteristics
The study adopts a quantitative, descriptive, observational, and cross-sectional approach.The sample consisted of 70 doctoral students selected through a non-probabilistic convenience sampling method.While various criteria exist for determining sample size when evaluating items using factor analysis, this study opted for the minimum criterion suggested by Morales, Urosa, and Blanco, which states that the number of subjects should be at least twice the number of items. (17)

Measurement Instrument
The instrument used was designed by Maignan and validated in Spanish by Wendlandt Amezaga et al. through confirmatory factor analysis based on covariances (CB-SEM), taking the dimensions of Carroll's model. (18)This same instrument was used by Severino-González et al. in their research on CSR perception among higher education students in Chile.Both authors found internal consistency coefficients close to 0,8 for the evaluated dimensions.While the former authors presented six response options in their items, from "Strongly Disagree" to "Strongly Agree," excluding a middle option, this study proposed five options, including the middle one. (19) virtual questionnaire was created using Google Forms to collect data, and the link was shared with all doctoral students at a private university.The collected data was extracted in a Microsoft Excel document, from which subsequent statistical analyses were conducted.

Sample Characteristics
The sample consisted of 70 doctoral students from a private university in Lima, whose characterization is detailed in table 2. In terms of gender, the sample showed a relative balance.Regarding age, the majority of participants were 46 years or older, representing 68,57 % (48).In terms of tenure, the majority had been enrolled for 5 to 6 years, also representing 68,57 % (48).Concerning family size, the majority had between 3 and 4 members, with 47,14 % (33).Regarding income level, those earning more than S/ 5000 prevailed, representing 68,57 % (48).In terms of volunteer activities, the majority did not participate in voluntary activities, with 65,71 % (46).Lastly, concerning knowledge of Corporate Social Responsibility (CSR), the majority affirmed having knowledge in this area, representing 71,43 % (50).

Data Analysis
Firstly, the validation of the measurement model was conducted using confirmatory factor analysis based on variances (PLS-SEM) with the statistical software SMART-PLS version 3.0.
The second stage consisted of comparing scores according to sociodemographic variables.Initially, normality assumptions in each group and homoscedasticity of variances between groups were verified.Given the nonfulfillment of these assumptions, the Mann-Whitney U test was used to compare two independent groups, and the Kruskal-Wallis H test was used to compare more than two independent groups.These tests were performed using SPSS software version 26.

RESULTS
This section presents the most relevant findings of this research.Firstly, the validation of the measurement model is developed, followed by the descriptive analysis, and finally, the score comparisons by sociodemographic characteristics are explored.

Measurement Model Validation
The reflective specification of the measurement model dimensions. (15)However, the choice of a reflective measurement for CSR was based on the significant correlations observed between the dimensions.Therefore, Data and Metadata.2024; 3:.411 4 the model subjected to contrast is shown in figure 1.The confirmation of the reflective specification of the measurement model dimensions was carried out through the Confirmatory Tetrad Analysis (CTA-PLS), as detailed in table 3.This analysis revealed that the tetrad residuals do not differ significantly from zero (95 % CI = 0).Therefore, the CTA-PLS does not reject the null hypothesis that the measurement model specification is reflective, suggesting a reflective characterization in the measurement of the dimensions.After establishing the measurement specification, the model parameters were calculated and their validity and reliability were evaluated.Discriminant validity, convergent validity, and reliability were determined.Discriminant validity was assessed using the criterion of cross-loadings (λ), while convergent validity was evaluated using the explained variance (λ²) and the average variance extracted (AVE).Reliability was assessed through Cronbach's alpha (α) and McDonald's omega (ω).Following the recommendations, the validation criteria are λ ≥ 0,7 within its dimension, λ² ≥ 0,5, AVE ≥ 0,5, and α and ω > 0,7. (20)he results obtained from the evaluated sample are detailed in table 4. It is observed that the λ values for items within their dimension are ≥ 0,7 and exceed the λ values for items in other dimensions, except for p07 and p12.However, this does not affect the AVE of their dimension, confirming the presence of discriminant validity.On the other hand, the λ² values for dimension-items are greater than or equal to 0,5, except for p07 and p12, but this does not affect the AVE of their dimension, as it is greater than or equal to 0,5, indicating the presence of convergent validity.Finally, reliability was evaluated through internal consistency methods, observing that the values of α and ω are greater than 0,7, suggesting consistent measurements.

Descriptive Analysis
After obtaining a reliable and valid measure of the dimensions, the scores of each were described and correlated.For the description, the mean and standard deviation were calculated, while Pearson's correlation coefficient was used for the correlation.The results are presented in table 5, highlighting that the highestrated dimensions are Legal Responsibility (Mean = 4,34) and Ethical Responsibility (Mean = 4,29).Additionally, positive correlations are observed between the dimensions, with the highest correlation being between Ethical Responsibility and Legal Responsibility, with a Pearson coefficient of p-value = 0,76.

Comparison of Scores
The data presented in table 6 show that the scores for Philanthropic Responsibility differ between male and female genders according to the non-parametric Mann-Whitney U test (p-value = 0,04).In this context, women exhibit a higher valuation of this dimension (Mean = 4,10, SD = 0,64), while men show a lower valuation (Mean = 3,62, SD = 1,05).The data in table 7 show that the scores for Ethical Responsibility vary among age groups according to the Kruskal-Wallis H test (p-value = 0,04).In this context, individuals under 36 years of age show a higher expectation for this dimension (Mean = 5,00, SD = 0,00) compared to those in the age range of 36 to 45 years (Mean = 4,42, SD = 0,69) and those aged 46 years or older (Mean = 4,15, SD = 1,10), who show similar expectations.
The data in table 8 show no discrepancies in the scores of CSR dimensions between different income levels, according to the non-parametric Mann-Whitney U test (p > 0,05).In other words, the income level of individuals does not affect their expectations in the evaluated dimensions.The data in table 9 indicate that no significant differences were found in the scores of CSR dimensions between different periods of stay, according to the non-parametric Kruskal-Wallis H test (p > 0,05).This suggests that the length of time individuals spend in a place does not influence their expectations regarding the evaluated dimensions.The data analysis began with the validation of the measurement model using confirmatory factor analysis (PLS-SEM) with SMART-PLS version 3.0.The model's reflective specification was confirmed through Confirmatory Tetrad Analysis (CTA-PLS), showing no significant differences from zero in the tetrad residuals, supporting a reflective characterization.Reliability and validity were assessed, with findings indicating adequate discriminant and convergent validity, as well as strong reliability across the dimensions of CSR.Descriptive statistics revealed positive perceptions of CSR, particularly in the Legal and Ethical Responsibility dimensions.
Subsequently, sociodemographic variables were analyzed to compare CSR perception scores.Non-parametric tests (Mann-Whitney U and Kruskal-Wallis H) were employed due to the non-fulfillment of normality and homoscedasticity assumptions.Results indicated significant differences in Philanthropic Responsibility perceptions between genders, with women rating it higher than men.Additionally, age differences affected Ethical Responsibility scores, with younger individuals showing higher expectations.However, income levels and length of stay did not significantly influence CSR perceptions, suggesting a broad consensus on CSR expectations across these demographics.

DISCUSSION
The purpose of this study was to investigate whether the perceptions of doctoral students regarding aspects of corporate social responsibility (CSR) might vary according to different sociodemographic variables.To achieve this objective, a non-probabilistic sampling method was used to select a sample of 70 students, who were administered a quantitative measurement instrument.Four sociodemographic variables were analyzed: Gender, Age, Income, and Length of Stay.Significant differences were found only in some levels of CSR perception in relation to Gender and Age.
In relation to gender, the results of this study indicated that women showed a higher valuation of philanthropic responsibility compared to men.This finding is similar to the results obtained in other studies, where the higher valuation by women is due to the recognition of altruism and solidarity that companies should consider in their management. (19)In another study, significant differences were found exclusively in the Economic Responsibility dimension, with men expressing a higher valuation of practices that contribute to the company's profit, which in turn results from the company's success and competitive position. (21)egarding age, this study revealed that individuals under 36 years old demonstrated higher valuation levels in the ethical dimension, compared to those between 36 and 45 years old and those aged 46 years or older, who showed similar valuations.These results also align with other findings, which pointed out that earlyyear students exhibit greater concern about issues related to CSR in society, which may be due to a lack of understanding of the implications of implementing corporate social responsibility practices and their impact on company finances. (19)This could also be related to the urgency of CSR in contributing to the well-being of students' families and themselves through various forms of assistance and support, both economic and noneconomic.
The results of this research can be used for decision-making by institutions dedicated to professional training and by public and private organizations.Higher education institutions, on one hand, can use these results to highlight the urgency of incorporating educational policies that promote social awareness and values such as empathy, solidarity, transparency, and altruism; (22) since today's students will be the future decision-makers in organizations.On the other hand, public and private organizations can use these results to develop targeted strategies that benefit various stakeholders based on their sociodemographic characteristics, strategically prioritizing according to different classification criteria and generating benefits for the business environment.
Doctoral students from a Private University in Lima are members of the community and play a crucial role in society.In general, they are eager to achieve a better life and progress in their profession and business environment.Therefore, it is worthwhile for academic institutions to expand educational topics related to social activities, as this can enhance students' knowledge and awareness of these topics during their university life.In the context of CSR education, it is proposed that when companies are aware of the expectations of their stakeholders, they tend to recruit individuals who are influenced by social effects such as education in social responsibility. (23)Therefore, it is crucial to provide degree programs with awareness of social responsibility for the future workforce.

CONCLUSIONS
This research highlights the significant role of CSR education in shaping the perceptions and enhancing the skills of doctoral students at a private university in Lima.The study reveals that CSR education positively impacts students by increasing their awareness and concern for social responsibility and its importance in their future managerial roles.The findings suggest that integrating digital tools into CSR education is crucial to meet the demands of globalization and accreditation.By using e-learning modules, virtual workshops, and interactive simulations, universities can provide a more engaging and effective CSR education.These methods not only deepen students' understanding of CSR concepts but also equip them with the necessary skills to implement these practices in their professional lives.
The study also recommends future research to adopt qualitative methods, such as interviews, and to include doctoral students from various fields to gain a more comprehensive understanding of their views on CSR.The positive perception of CSR among students underscores the need for universities to institutionalize social responsibility policies and leverage technological advancements to create an interactive learning environment.This approach will foster the development of professionals committed to social and environmental sustainability, benefiting both the students and society as a whole.

Figure 1 .
Figure 1.Specification of the Measurement Model

Table 1 .
Corporate Social Responsibility Perception Questionnaire Adapted from Wendlandtet and Severino.

Table 2 .
Sociodemographic Characteristics of Participants

Table 3 .
CTA-PLS Results of the Dimension Measurement Specification

Table 4 .
Validity and Reliability of the Measurement of Corporate Social Responsibility Dimensions

Table 5 .
Descriptive Statistics of the Dimensions and Correlation between CSR Dimensions

Table 6 .
Comparison of Philanthropic Responsibility Scores by Gender

Table 7 .
Descriptive Summary and Comparison of Scores by Age Group

Table 8 .
Descriptive Summary and Comparison of Scores by Income Level

Table 9 .
Descriptive Summary and Comparison of Scores by Length of Stay