Cruz Garcia Lirios, Gilberto Bermudez Ruiz
In administrative-economic sciences, factor analysis models are essential for their explanatory capacity of institutional responses to a risk event. The objective of this document was to contrast a model that explains the emergence of corporate governance dimensions in the face of the pandemic. An exploratory study was carried out based on a systematic review of the literature from 2020 to 2023, considering the search by keywords in Google Scholar and Microsoft academic, as well as the experts from a public university in the center of Mexico. The results show that corporate identity explains the university’s response to the pandemic. In relation to the theory of corporate governance which explains the emergence of identity, reputation, and image in the face of a risky event, we have established the relationship between the three factors. The established three-dimensional model suggests the prevalence of identity as a central factor of corporate governance in the face of COVID-19.