Resumen

SALAS GARCIA, Abel Elpidio; ALFONSO ROBAINA, Daniel; GONZALEZ GONZALEZ, Gil Ramón  y  MUNOZ GUTIERREZ, Salvador. Variables of corporate social responsibility in the water and sanitation sector in Cuba. Universidad y Sociedad [online]. 2023, vol.15, n.6, pp. 19-30.  Epub 10-Dic-2023. ISSN 2218-3620.

The present research was carried out from the Higher Organization of Business Management (OSDE) of Water and Sanitation. The general objective is to identify variables that contribute to evaluating the performance of Corporate Social Responsibility in the water and sanitation sector in Cuba.

The referential theoretical framework on Corporate Social Responsibility was established through the study of the different definitions that exist associated with the subject investigated and the review of existing models and instruments worldwide in terms of Corporate Social Responsibility. A proposal of variables related to Corporate Social Responsibility in the Cuban context in the water and sanitation sector is made.

Palabras clave : Corporate Social Responsibility; Company management and water and sanitation sector.

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