Abstract

CRUZ BRAVO, Martha María; GARBIZO FLORES, Noraida  and  LEZCANO GIL, Alba Marina. Methodology to implement corporate social responsibility indicators that impact local development. Coodes [online]. 2021, vol.9, n.3, pp. 957-985.  Epub Dec 30, 2021. ISSN 2310-340X.

The proposals for models and other ways of measuring Corporate Social Responsibility have been diverse in recent decades, ranging from the analysis of sustainability reports provided by enterprises to the application of single and multiple indicators. Of the latter, very few are those formulated to measure the impact on the territory of enterprise activities that are developed from the use of indicators contextualized to local environments, for which it is important to have guides that methodologically allow to evaluate, in an accurate way, the socially responsible performance of enterprises in the territories. The objective of this work is: to design a methodology for the implementation of a System of Municipal Corporate Social Responsibility Indicators, which allows the municipal government to evaluate the socially responsible management and the social commitment of the local enterprise community, with a focus on interest groups and forging a culture of production and services that enhances sustainable local development and community welfare, validating it through the use of the Delphi method, as a method of consultation with experts.

Keywords : local development; dimensions; stakeholders; methodology; corporate social responsibility.

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