University Social Responsibility in Poland: The Review of Codes of Ethics, USR Strategies, and Reports

This study explores university social responsibility codes, strategies, and reports by higher education institutions that show their role in building socially responsible organisations to integrate a sustainability paradigm into research, teaching, and governance. The paper applies the content analysis method that systematically examines and interprets data to extract meaningful insights and understand patterns. The authors reviewed the codes of ethics, strategies, and social responsibility reports of 160 universities that have joined the Polish Declaration of University Social Responsibility. The research effort shows that sustainable development is a common aim among Polish higher education institutions. However, codes of ethics, social responsibility strategies, and sustainable development and social responsibility reports are not widespread practices among them. Polish higher education institutions are only beginning to professionalise their approach to social responsibility. This qualitative analysis only examined 160 Polish universities that have joined the Declaration of University Social Responsibility (USR). Because the selection of the sample is subjective, it is essential to cautiously assess the generalisability of the f indings of this study. The article organises and systematises knowledge about the USR concept, which currently plays an important role in higher education institutions. Higher education institutions, such as universities, formulate strategies and codes of ethics and undertake initiatives to support sustainable development (SD). These results provide new insights into the possibilities of developing these documents. In practical terms, this study offers suggestions to higher educational institutions on improving their USR strategies, reports, and ethical codes, primarily focusing on adopting an approach centred around sustainable development goals.