Categories of Public Corporate Social Responsibility in Mexican SMES
DOI:
https://doi.org/10.36791/tcg.v8i24.225Keywords:
Corporate social responsability, public information, MéxicoAbstract
As a result of various factors, Corporate Social Responsibility (CSR) is being discussed in Mexico, and enterprises are becoming increasingly interested in it. The publication of CSR reports has been investigated on large enterprises, but there is a lack of results in small and medium-sized. This article analyzes public information on the environmental, social, and governance (ESG) actions of small and medium enterprises (SMES) or “PYMES” that in 2023 obtained between 10 and 23 times the Socially Responsible Enterprise (SRE) distinction awarded by the Mexican Center of Philanthropy (MCP) or “CEMEFI”. A total of 110 SMES with the SRE distinction were studied through an analysis method with a descriptive scope based on the public information of the ESG scope of the websites of the SMES under study. The results show that 68% of the analyzed SMES were classified as a Null Public Corporate Social Responsibility. It is concluded that the adoption and implementation of CSR from the perspective of the SRE label does not oblige SMES to show public information; however, if they do so, it could have positive effects.
Downloads
References
Ahn, Y. B., y Park, H. C. (2023). Sustainability Management through Corporate Social Responsibility Activities in the Life Insurance Industry: Lessons from the Success Story of
Kyobo Life Insurance in Korea. Sustainability, 15(15), 1-16. https://doi.org/10.3390/su151511632 DOI: https://doi.org/10.3390/su151511632
Albitar, K., y Hussainey, K. (2022). Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? International Journal of Finance & Economics, 28(4), 3876-3890.
https://doi.org/10.1002/ijfe.2625 DOI: https://doi.org/10.1002/ijfe.2625
Almeida, R., Pérez, J. A., y Abreu, R. (2022). Digital Corporate Social Responsibility Reporting in the Water Industry. Water Resources Management, 36, 3929-3947.
https://doi.org/10.1007/s11269-022-03132-1 DOI: https://doi.org/10.1007/s11269-022-03132-1
Bhattacharya, C. B., Korschun, D., y Sen, S. (2009). Strengthening stakeholder–company relationships through mutually beneficial corporate social responsibility initiatives. Journal of Business Ethics, 85, 257-272. Recuperado de https://link.springer.com/article/10.1007/s10551-008-9730-3 DOI: https://doi.org/10.1007/s10551-008-9730-3
Bowen, H. R. (1953). Social Responsibilities of the Businessman. Estados Unidos: Harper.
Cajiga, J. F. (s.f.). El concepto de Responsabilidad Social Empresarial. CEMEFI.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Xochitl Citlali Hernández Villa
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
La Revista Trascender, Contabilidad y Gestión se compromete a asegurar la confidencialidad y privacidad dela información personal que se capture en éste sistema de conformidad con los lienamientos editoriales de la Universidad de Sonora
La información será utilizada únicamente para fines editoriales, académicos y de investigación, notificándose de forma directa al usuario registrado en el sistema, con el alcance que el usuario establezca al momento de su registro.
