Abstract

BERMUDEZ-COLINA, Yeicy  and  MEJIAS-ACOSTA, Agustín Alexander. Measurement of Corporate Social Responsibility: cases in Latin American Small business. Ing. Ind. [online]. 2018, vol.39, n.3, pp. 315-325. ISSN 1815-5936.

Information on issues related to the measurement of Latin American Social Responsibility (SR) reveals diversity of intentions to evaluate its behavior. The experiences to estimate it in different organizations expose tendencies increasing the use of quantitative techniques in measuring for further organizational planning. This document contains aspects related to the quantification of SR in Latin American SMEs. An information search of related researches since 2012was carried out through Google Scholar, with preference for empirical works. Results show that the multiple variables presented are guided to social, economic and environmental areas in accordance with the ISO 26000 standard. It is evident the need for SMEs to clarify that CSR involves not only philanthropical actions but integrated management into the organization. SMEs show weakness when performing non-visible tasks associated with CSR not included in their strategic planning.

Keywords : corporate social responsibility (CSR); SMEs; quantitative measurement; Latin America.

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