ISSN Electrónico: 2500-9338

Volumen 26-N°2

Año 2026

Págs. 35-48

Implementación de la RSE en las MiPymes: Un estudio del noroeste de la provincia de Buenos

Aires, Argentina

Sáenz, Mariana 1

Enlace ORCID: https://orcid.org/0000-0001-9828-2613

Solari, Estefanía 2

Enlace ORCID: https://orcid.org/0000-0002-2532-5034

Fecha de Recepción: Febrero 2 de 2026

Fecha de Aprobación: Mayol 28 de 2026

Fecha de Publicación: Julio 17 de 2026

Resumen:

Esta investigación analiza la implementación de prácticas de Responsabilidad Social Corporativa (RSC) en micro,

pequeñas y medianas empresas (MIPYME) ubicadas en el noroeste de la provincia de Buenos Aires. La metodología

abordada fue cuantitativa, se relevó una encuesta (n=112 gerentes) a través del cual se buscó analizar el grado de

implementación de prácticas responsables en las dimensiones social, ambiental y económica. Asimismo, se

investigaron las asociaciones con variables como el tamaño de la empresa, el sector, la antigüedad y las

características del gerente. Los resultados evidenciaron que solo el 48,2% los encuestados reportaron participar en

RSC, con mayor énfasis en la conducta ética, el enfoque en el cliente y la participación comunitaria, pero menor

progreso en las relaciones con los proveedores. Por otro lado, mediante el análisis de regresión logística identifica el

tamaño de la empresa y la antigüedad como predictores estadísticamente significativos de la probabilidad de

adopción de RSC, mientras que el sector, el género del gerente y el nivel educativo no muestran correlaciones

notables. En conclusión, si bien la RSC resulta una ventaja competitiva, pero su adopción enfrenta impedimentos

estructurales y culturales. El estudio propone profundizar la investigación mediante enfoques cualitativos y

desarrollar indicadores específicos para las MIPYME, destacando el papel clave del contexto institucional en el

impulso de la sostenibilidad empresarial.

Palabras clave: Responsabilidad social; Objetivos de negocio de la empresa; Medio ambiente y desarrollo;

Sostenibilidad.

1 PhD en Ciencias de la Administración de la Universidad del Plata, Argentina. Docente e Investigadora de la Universidad Nacional del Noroeste.

Unnoba., Argentina. Contacto: marianalsaez@yahoo.com.ar

2 PhD Antropología por la UBA., Argentina, Licenciada en Antropología por la UNLP. Docente e Investigadora de la Universidad Nacional del

Noroeste. Unnoba., Argentina. Contacto: estefaniasolari@gmail.com

CC BY-NC-SA 4.0

Atribución/Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional

CSR Implementation in MSMEs: A Study of Northwest Buenos Aires Province, Argentina

Abstract:

This research analyzes the implementation of Corporate Social Responsibility (CSR) practices in micro, small, and

medium-sized enterprises (MSMEs) located in the northwest of Buenos Aires Province. The methodology employed

was quantitative, utilizing a survey (n=112 managers) to analyze the degree of implementation of responsible

practices in the social, environmental, and economic dimensions. The study also investigated associations with

variables such as company size, sector, seniority, and manager characteristics. The results showed that only 48.2%

of respondents reported participating in CSR, with a greater emphasis on ethical conduct, customer focus, and

community engagement, but less progress in supplier relations. Furthermore, logistic regression analysis identified

company size and seniority as statistically significant predictors of the likelihood of CSR adoption, while sector,

manager gender, and educational level showed no notable correlations. In conclusion, while CSR offers a competitive

advantage, its adoption faces structural and cultural obstacles. This study proposes further research using qualitative

approaches and developing specific indicators for SMEs, highlighting the key role of the institutional context in

promoting corporate sustainability.

Keywords: Social Responsibility; Environment and Development; Sustainability; Business Objectives of the Firm.

Implementação da RSE em MPMEs: Um estudo do noroeste da província de Buenos Aires, Argentina

Resumo:

Este estudo analisa a implementação de práticas de Responsabilidade Social Empresarial (RSE) em micro,

pequenas e médias empresas (MPMEs) no noroeste da província de Buenos Aires. Utilizando uma abordagem

quantitativa com questionários aplicados a 112 gestores e proprietários, o estudo descreve o grau de adoção de

práticas responsáveis nas dimensões social, ambiental e econômica, e examina sua relação com variáveis como

tamanho, setor, antiguidade e perfil do gestor. Os resultados indicam que apenas 48,2% das empresas pesquisadas

relataram implementar a RSE, com maior ênfase em práticas éticas, orientação ao cliente e envolvimento

comunitário, e menor desenvolvimento nas relações com fornecedores. O modelo logit revela que o tamanho e a

antiguidade da empresa são fatores estatisticamente significativos na probabilidade de implementação da RSE,

enquanto o setor, o gênero e o nível educacional do gestor não apresentam associações significativas. Conclui-se

que, embora a RSE represente uma oportunidade estratégica, sua implementação ainda enfrenta barreiras

estruturais e culturais. Propõem-se futuras pesquisas qualitativas e o desenvolvimento de indicadores adaptados às

MPMEs, enfatizando o papel do ambiente institucional na promoção da sustentabilidade empresarial.

Palavras-chave: Responsabilidade Social; Meio Ambiente e Desenvolvimento; Sustentabilidade; Objetivos de

Negócio da Empresa.

ISSN Electrónico 2500-9338

Mayo-Agosto. Volumen 26 Número 2, Año 2026 Págs. 35-48

1. INTRODUCCION

The growing demand for sustainable

development has placed the need for organizations,

regardless of size, to integrate Corporate Social

Responsibility (CSR) practices into their management

at the center of public and business debate. It is

important to clarify that CSR seeks not only regulatory

compliance but also the generation of shared value in

the economic, social, and environmental dimensions

(Argandoña, 2011; Moreno Izquierdo, 2004).

This work is particularly interesting because it

analyzes the implementation of CSR practices in

Argentine SMEs, a relevant but under-systematized

topic in the regional context. In this sense, it is one of

the first recent empirical studies (2024) conducted in

the northwest of the province of Buenos Aires, with a

sample of 112 SMEs. Furthermore, the use of a Logit

model to identify the determinants of CSR adoption,

such as company size and age, constitutes a solid

methodological contribution that provides quantitative

evidence for the study of corporate sustainability at

the local level.

Therefore, this study aims to achieve the

following objectives: a) To evaluate the level of

implementation of Corporate Social Responsibility

(CSR) practices in micro, small, and medium-sized

enterprises (MSMEs) in Northwest Buenos Aires

Province. b) To examine the influence of

organizational and individual factors -specifically

company size, sector, years in business, gender, and

manager's educational level - on the adoption of these

CSR practices.

Following the aforementioned, a theoretical

framework is established to address CSR in the

context of SMEs, its determinants, and the main

barriers. A quantitative methodology based on

surveys of managers from regional companies is then

applied. Through data analysis, using descriptive

statistics and a logistic model, the variables related to

the adoption of sustainable practices are discussed,

providing empirical evidence to support

recommendations that strengthen sustainability in

these organizations. Finally, the main conclusions, the

study's limitations, and future lines of research are

presented.

This work makes a twofold contribution. First, it

expands the scope of empirical research on

sustainability in emerging economies by providing

recent data on the implementation of Corporate Social

Responsibility (CSR) in Argentine SMEs, a sector that

has received little attention in research. Second, it

offers practical and methodological perspectives by

using a Logit model to identify specific organizational

determinants-such as company size and age-to

determine whether they influence the adoption of

sustainable practices, thus establishing a quantitative

basis for evaluating corporate sustainability at the

local level.

The work is organized as follows: Section 2

establishes the theoretical framework, addressing the

approaches, determinants, and main barriers to CSR

implementation in the SME context; Section 3 then

describes the quantitative methodology, data

collection, and variables used in the empirical

analysis. The following section presents the main

results, including a descriptive characterization of the

sample and the findings of the Logit regression. These

results are then analyzed in relation to existing

research and the perspective of institutional theory.

Finally, Section 6 concludes the article by outlining the

theoretical and practical implications, as well as the

limitations of the study and proposed avenues for

future research.

2. REVISION LITERARIA

2.1. CSR in MSMEs: Approaches and Challenges.

Corporate Social Responsibility (CSR) can be

understood as the free will to contribute the greatest

possible value to various stakeholders. Therefore, it

requires a systemic perspective that balances the

economic, social, and environmental dimensions

(Argandoña, 2011; Moreno Izquierdo, 2004). This

principle of balance allows us to understand CSR not

only as an ethical or philanthropic obligation, but as a

comprehensive strategy that encompasses all aspects

of business activity. Within this framework, CSR is

presented as a tool that goes beyond legal

compliance, incorporating voluntary practices aimed

at generating shared value (Fornachiari, 2018) for

both the company and society. Therefore, it is worth

highlighting Moreno Izquierdo's (2004) point that this

commitment must be exercised considering all

CSR Implementation in MSMEs: A Study of Northwest Buenos Aires Province, Argentina

Mariana Saénz, Estefanía Solari

stakeholders equally, which implies adopting a holistic

and ethically balanced approach. Argandoña (2011)

then delves deeper into this perspective, noting that

the value generated includes economic dimensions as

well as intangible aspects such as personal

satisfaction, acquired knowledge, and the quality of

relationships with various stakeholders.

In business practice, while large corporations

have historically led the way in Corporate Social

Responsibility (CSR) practices, the role of micro,

small, and medium-sized enterprises (MSMEs) has

become increasingly important in recent years,

especially in Latin America. MSMEs, which represent

the majority of the region's business fabric, tend to

implement socially responsible practices naturally due

to their proximity to local communities, their

organizational flexibility, and their adaptability.

However, these practices are often developed

unsystematically and without an explicit CSR strategy

(Jamali et al., 2017; Vives & Peinado-Vara, 2011).

The points mentioned in the preceding

paragraphs can be explained by various structural,

cultural, and cognitive factors. On the one hand, many

micro, small and medium-sized enterprises (MSMEs)

face financial limitations, a shortage of human

resources and a lack of access to specialized

information (Altamirano, 2013). On the other hand,

there are obstacles linked to traditional business

paradigms that do not recognize CSR as a strategic

opportunity, but rather as a cost or an additional

burden. However, despite these limitations, CSR

represents a concrete opportunity to strengthen

competitiveness and innovation in SMEs. In this

regard, several studies demonstrate that adopting

responsible practices can improve a company's

positioning, facilitate access to new markets,

consolidate relationships with key stakeholders, and

build a solid reputation (Jonikas, 2014; Szczuka,

2015). Nevertheless, the impact of these actions is not

always evident in the short term, nor is it easily

quantifiable, which generates skepticism in certain

business sectors (Salaiza et al., 2020).

In Latin America, the evolution of CSR in

MSMEs has been particularly slow due to the diversity

of socioeconomic contexts and institutional weakness

in some countries (Čarnogurský et al., 2015; Pinuer et

al., 2022). Unlike regions with more consolidated

regulatory frameworks, CSR initiatives in Latin

America depend largely on the will of business

leaders rather than regulatory requirements or

government incentives.

Even so, sustainable development and the

incorporation of the Sustainable Development Goals

(SDGs) as a reference framework offer a new horizon

for integrating CSR into business management

(Shayan et al., 2022). In this sense, MSMEs play a

key role in promoting a more inclusive, resilient, and

equitable economy. While their resources are limited

compared to large companies, their potential for social

impact at the local level is significant. Their proximity

to the immediate environment allows these

organizations to identify specific social needs, develop

innovative solutions, and strengthen their "social

license to operate."

Likewise, the post-pandemic context has

revalued CSR as a resilience strategy. Business

practices oriented toward the well-being of workers,

the community, and the environment, far from being a

burden, can become competitive advantages,

especially in volatile and uncertain environments

(Encinas Meléndrez et al., 2016). Thus, the argument

is strengthened that CSR should not be understood as

a mere ethical extension of the business, but as a

central axis of its long-term sustainability.

Furthermore, empirical analysis shows that

both internal and external factors affect the adoption

and dissemination of responsible practices. Internal

factors include organizational culture, leadership,

management team training, and shared values (Martín

et al., 2022). External factors include environmental

pressures, customer expectations, state regulation,

sectoral competition, and public visibility (Ali et al.,

2022; Chen et al., 2023).

Within this framework, one of the main

challenges remains the measurement of the social

and environmental impact of CSR actions. The

scarcity of indicators adapted to the realities of

MSMEs and the tendency to prioritize philanthropic

metrics hinder a comprehensive evaluation of

progress (Fornachiari, 2018; Pérez Pineda, 2012).

This also limits the possibilities of effectively

communicating results and building trust among

different stakeholders.

In summary, corporate social responsibility

(CSR) in Latin American micro, small, and medium-

sized enterprises (MSMEs) is a field of application full

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of potential, but also of challenges. Therefore,

overcoming structural, institutional, and cultural

barriers is key to moving toward more responsible

business models capable of actively contributing to

sustainable development. To this end, among other

activities, it is essential to generate supportive public

policies, strengthen collaborative networks, promote

business training, and develop appropriate

measurement systems to highlight the true impact of

these practices.

2.2. Determinants and Implementation Indicators

Some studies agree that the implementation of

CSR practices is not solely a matter of corporate will,

but is heavily influenced by a range of internal and

external factors. Academic literature shows that

relevant internal factors include company size,

organizational culture, and the profile of management

(Chivite Cebolla et al., 2014; Martín et al., 2022),

specifically, internal culture and shared values can

either facilitate or hinder the adoption of responsible

practices, as they shape the frameworks through

which the environment is perceived, decisions are

made, and the company's strategic direction is

defined. Furthermore, some authors highlight the

educational level of the management team as a key

element, since it influences their sensitivity to social

and environmental issues and their ability to interpret

CSR as an opportunity rather than a burden (Kahreh

et al., 2014).

As for external factors such as regulatory

requirements, customer pressure, market trends,

public opinion and media exposure can also act as

catalysts or inhibitors in the process of adopting CSR

(Ali et al., 2022), these pressures, especially in

environments where competitiveness demands rapid

adaptation, are decisive for companies to integrate

ethical and sustainable dimensions into their business

models.

In this context, it is fundamental to return to the

conceptual approach proposed by Moreno Izquierdo

(2004), who defines CSR as the company's free will to

provide the greatest possible value to its different

stakeholders, transcending mere legal compliance.

This definition allows for the understanding that CSR

is not imposed through regulations but emerges as a

voluntary manifestation of ethical commitment, guided

by principles of balance, equity, and a global vision.

Thus, organizations are expected to respond not only

to economic interests but also to consider human well-

being and environmental preservation, generating

both extrinsic and intrinsic value (Argandoña, 2011).

When this logic is transferred to the context of

Latin American MSMEs, a series of particularities

emerge. MSMEs typically have greater proximity to

their communities, favoring a more direct

understanding of surrounding social and

environmental issues and allowing for stronger bonds

with stakeholders. However, this proximity does not

always translate into systematic CSR implementation

due to structural limitations such as resource scarcity,

lack of specific knowledge, or absence of strategic

planning (Vives & Peinado-Vara, 2011; Altamirano,

2013).

In line with the above, various studies highlight

that having appropriate management tools and

indicators is a determining factor for advancing

responsible practices (Pérez Pineda, 2012;

Fornachiari, 2018). The ability to measure the social

and environmental impact of business actions not only

improves accountability but also facilitates evidence-

based decision-making, identification of areas for

improvement, and strengthening of business

legitimacy. Nevertheless, evidence shows that many

instruments used in MSMEs tend to focus on

philanthropic aspects, which limits a comprehensive

understanding of the CSR concept and restricts its

potential as a strategic tool.

This framework of determinants resonates with

theoretical developments on sustainability and triple-

impact (economic, social, and environmental). Recent

research confirms that, even in heterogeneous

contexts, sustainable practices tend to be more

environmentally than socially oriented, denoting a

partial understanding of the principle of balance

(Basto & Alves, 2020). Therefore, it is a priority to

promote a more holistic vision of sustainability that

recognizes the multiple dimensions of business value

while enabling MSMEs to incorporate them

progressively and adapted to their capacities.

Furthermore, knowledge and awareness of

CSR by managers and staff are decisive factors for its

adoption. Studies in various Latin American and

European countries have shown that the

internalization of sustainability-linked values within the

organizational culture has a positive effect on the

implementation of good practices (Pinuer et al., 2022;

CSR Implementation in MSMEs: A Study of Northwest Buenos Aires Province, Argentina

Mariana Saénz, Estefanía Solari

Akhtar et al., 2022). The cultural transformation of

companies, considering CSR as a fundamental part of

their business strategy, represents a paradigm shift.

Responsible practices are no longer perceived as

costs or external impositions, but rather as sources of

innovation, positive reputation, and competitive

advantage (Martín et al., 2022; Jonikas, 2014). As

previously mentioned, there are differing opinions

regarding the influence of internal and external

factors. While some authors argue for the

preeminence of internal factors (Martín et al., 2022),

others emphasize that both types interact dynamically,

with environmental pressures, industry requirements,

regulatory frameworks, and consumer expectations

being elements that cannot be ignored (Ali et al.,

2022). Furthermore, comparative studies reveal that

variables such as company size, age, and industry are

statistically associated with greater disclosure of

responsible practices (Masoud & Vij, 2021; Zúñiga

Pérez et al., 2020).

In sum, specialized literature shows that CSR

implementation in Latin American MSMEs is mediated

by a complex network of contextual, organizational,

and individual factors. Progress in this area requires

not only strengthening internal capacities and

improving organizational culture but also designing

public policies that generate appropriate incentives,

provide measurement tools, training, and financing,

and promote a shared narrative on the strategic value

of sustainability. In this path, recognizing and

overcoming the most frequent barriers—such as the

lack of financial and human resources, the absence of

planning, and weak articulation with external actors—

stand as priority challenges for achieving genuinely

transformative CSR aligned with sustainable

development goals in the region.

2.3. Barriers to CSR Implementation

Various studies have extensively documented

the difficulties MSMEs face in incorporating CSR

practices into their daily management. These barriers

represent a significant challenge for these

organizations to systematically integrate social and

environmental dimensions into their economic

performance. Frequent obstacles include: lack of

financing, scarcity of trained personnel, lack of

knowledge of the CSR concept, absence of clear

regulatory frameworks, weakness in strategic

planning, and, in many cases, the misconception that

CSR implies a loss of competitiveness (Alizadeh,

2022; Mahmood et al., 2021; Yeh et al., 2014; Zou et

al., 2021).

Based on the analysis of specialized literature,

these difficulties can be classified into internal and

external barriers (Bello & Kamanga, 2020; Zhang et

al., 2019). Internal barriers relate to the organizational

structure and dynamics of MSMEs, such as the

scarcity of financial and human resources, lack of

specific knowledge about CSR, a weak or misaligned

organizational culture, and a lack of commitment from

top management. External barriers involve institutional

and social environmental factors, such as the absence

of effective public policies that incentivize CSR,

unclear regulatory frameworks, low pressure from

consumers or key actors, and weak articulation with

support networks (public or private) that allow for

sharing best practices and generating multiplier

effects.

This problem acquires a particular dimension in

Latin America, where CSR implementation in MSMEs

occurs in unequal economic and social contexts, with

high levels of informality, weak state capacity, and

marked asymmetries in resource access. While

proximity to their communities allows many MSMEs to

have a natural sensitivity toward social and

environmental issues, in most cases, their responsible

actions lack systematicity and strategy (Vives &

Peinado-Vara, 2011). Furthermore, literature shows a

significant gap persists between discourse and

effective CSR implementation in developing countries

(Jamali et al., 2017).

From a conceptual approach, CSR implies

much more than legal compliance: it represents a

voluntary willingness of companies to generate value

for all stakeholders, addressing economic, social,

environmental, and ethical dimensions in balance

(Moreno Izquierdo, 2004; Argandoña, 2011). In this

framework, implementing CSR practices involves

integrating a complex logic where benefits do not

always manifest in the short term or in an easily

measurable way, which can discourage MSMEs from

adopting this approach. However, recent studies

highlight that CSR can become a strategic tool to

increase competitiveness, facilitate innovation, and

generate differential advantages in global markets

(Encinas Meléndrez et al., 2016; Salaiza et al., 2020).

Empirical evidence also identifies recurrent

barriers in implementation processes. For example,

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Mahmood et al. (2021) highlight six key obstacles

from in-depth interviews: lack of financing, lack of

knowledge about CSR, lack of regulatory frameworks,

low top management commitment, poor strategic

planning, and practical difficulties in implementation.

These findings are corroborated by other studies

emphasizing the leading role of the lack of trained

human resources as the main impediment (Yeh et al.,

2014; Zou et al., 2021).

Likewise, research in Latin American and

global contexts shows that structural limitations

inherent to the size of MSMEs directly affect their

capacity to undertake CSR practices. Reduced

operational scale, low capitalization, informality, and

operational overload cause sustainability or

responsible management to be perceived as

secondary to daily business urgencies (Peter, 2017).

Nonetheless, other works have demonstrated that

CSR is not exclusive to large companies: its

implementation can also occur in small production

units, provided there is committed leadership,

strategic vision, and a value-oriented organizational

culture (Gallardo-Vázquez & Sánchez-Hernández,

2013).

From a broader perspective, Zhang et al.

(2019) group barriers into three analytical dimensions:

(i) government influence—where the institutional

framework and public policies do not favor or

incentivize responsible actions; (ii) CSR attributes—

related to application difficulties based on company

size, location, or sector of activity; and (iii) stakeholder

perspective—where conflicts of interest or low social

pressure hinder the adoption of responsible practices.

Complementarily, recent studies emphasize

the importance of cultural and attitudinal factors in the

implementation of sustainable practices. The so-called

"green organizational culture" or an ethical leadership

orientation can be decisive in overcoming some of

these barriers (Akhtar et al., 2022; Martín et al., 2022).

In this sense, the transition from an instrumental

vision toward a conception of CSR as a source of

shared value requires awareness, training, and

support processes that transcend traditional

frameworks.

While some research finds differences in the

adoption of responsible practices based on company

size, others fail to show a significant relationship

(Peter, 2017; Chivite Cebolla et al., 2014). Even in

resource-scarce contexts, it has been shown that

CSR can be developed through articulation with other

actors, social innovation, or the progressive

incorporation of sustainable practices.

In summary, the analysis of specialized

bibliography indicates that the most recurrent barriers

in CSR implementation in MSMEs can be synthesized

into two main axes: (1) lack of financial resources

(Alizadeh, 2022; Bux et al., 2020; Costache et al.,

2021; Mahmood et al., 2021; Peter, 2017; Shen et al.,

2015; Zou et al., 2021) and (2) scarcity of trained

human resources (Costache et al., 2021; Yeh et al.,

2014). Overcoming these limitations requires not only

an internal organizational change but also an

institutional environment that actively incentivizes,

supports, and promotes corporate social responsibility

practices in Latin American MSMEs.

3.METODOLOGIA

This study adopted a quantitative approach,

employing a non-experimental, cross-sectional, and

descriptive-explanatory design. Data collection was

conducted in June 2024 through surveys administered

to owners and/or managers of MSMEs within the

influence region of the Universidad Nacional del

Noroeste de Buenos Aires (UNNOBA).

The sampling method was non-probabilistic by

convenience, due to the absence of an updated

business registry. This methodological decision

addressed the need to access direct information from

active MSMEs in the region, ensuring sectoral

diversity and feasibility in contacting firm

representatives. However, it should be noted that this

type of sampling may limit the generalizability of the

results to the entire population of MSMEs in northwest

Buenos Aires; therefore, the findings should be

interpreted with caution.

The survey yielded 112 valid responses from

companies in various sectors (services,

manufacturing, commerce, primary activity, and

construction). The questionnaire included items to

measure company structural data (size, age, sector),

manager characteristics (gender, education level),

and the level of implementation of CSR practices

using Likert-type scales and a binary variable to

determine whether the company implements

sustainable practices. The Likert scales used were

CSR Implementation in MSMEs: A Study of Northwest Buenos Aires Province, Argentina

Mariana Saénz, Estefanía Solari

adapted from instruments validated in previous

studies on CSR in MSMEs (Chivite Cebolla et al.,

2014; Basto and Alves, 2020), which ensures the

conceptual consistency of the variables and scale.

Regarding the instrument's internal

consistency, Cronbach's alpha coefficient was

calculated for the set of items designed to measure

the construct related to the level of knowledge and

engagement with the Sustainable Development Goals

(SDGs). The analysis yielded an α value of 0.932,

demonstrating an excellent level of reliability,

according to criteria commonly accepted in

methodological literature.

This result indicates that the items exhibit a

high correlation with each other and, therefore,

adequate internal homogeneity, suggesting that the

instrument consistently measures the construct of

interest. However, high alpha values can also be

associated with some redundancy among items.

Therefore, it is considered pertinent to complement

this analysis with additional techniques, such as

exploratory factor analysis, to evaluate the scale's

dimensionality and strengthen the instrument's

validity.

Overall, the results obtained allow us to

conclude that the instrument presents adequate levels

of reliability for its application in the context of this

study.

The survey instrument was then validated by

experts; in this sense, a review of the content was

carried out with specialists in management and

sustainability to verify the relevance and clarity of the

questions.

To describe the implementation level of CSR

practices (social, environmental, and economic

dimensions) in MSMEs of Northwest Buenos Aires

Province, a descriptive analysis was initially

performed. Frequency tables were used for

categorical variables, while descriptive statistics were

applied to continuous quantitative variables. Details of

the variables are presented in Table 1.

Table 1. Description of variables used.

Source: Own elaboration.

To "determine if the level of CSR

implementation in MSMEs of Northwest Buenos Aires

is related to company size, activity sector, company

age, and the gender and educational level of the

manager," a binary Logit regression model was

estimated.

This model provided a function to classify

observations into one of the two groups established

by the dichotomous dependent variable: 1 if the firm

implements CSR and 0 otherwise. Given the research

objectives, the independent (predictor) variables were:

sector, size, age, manager gender, and manager

education level.

Additionally, to verify the robustness of the

results, complementary tests were conducted by

estimating an alternative Probit model, which

confirmed the consistency of the coefficients and the

stability of the model. The analysis was conducted

using a Logit model to test the research hypotheses,

complemented by a Probit model to strengthen the

results. In accordance with the journal's guidelines,

this research incorporates a gender perspective by

Variable

Description

Type

Assigned Value

CSR

Implementation

Implementation of CSR

Binary

Yes=1; No=0

Staff Satisfaction

Voluntary actions by the

company beyond legal

regulations: flexible hours,

remote work days, gender

equality.

Categorical

5= Very high

degree; 4= High; 3=

Medium; 2= Low; 1=

Very low; 0= Does

not implement

Environmental

Actions encompassing the

reduction of negative impacts

generated by company

activities and measures

promoting a positive

environmental impact.

Categorical

5= Very high

degree; 4= High; 3=

Medium; 2= Low; 1=

Very low; 0= Does

not implement

Supplier Interest

Satisfaction

Satisfying supplier

interests (even if negotiations

result in reduced company

profits to promote equal

conditions between parties).

Categorical

5= Very high

degree; 4= High; 3=

Medium; 2= Low; 1=

Very low; 0= Does

not implement

Customer Interest

Satisfaction

Satisfying customer

interests (even if negotiations

result in reduced company

profits to promote equal

conditions between parties).

Categorical

5= Very high

degree; 4= High; 3=

Medium; 2= Low; 1=

Very low; 0= Does

not implement

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Mayo-Agosto. Volumen 26 Número 2, Año 2026 Págs. 35-48

including the manager's gender as a specific

independent variable in both the Logit and Probit

models. This allows for an empirical analysis of

whether the decision-maker's gender influences the

adoption and intensity of CSR practices in the

surveyed SMEs.

It is important to note a potential limitation of

this methodology: the possibility of social desirability

bias in the responses, as managers or owners might

tend to overestimate their level of implementation of

responsible practices.

To mitigate this risk, response confidentiality

was guaranteed, and value judgments were avoided

in the wording of the items.

4. RESULTADOS

4.1. Characteristics of the Surveyed SMEs

As shown in Table 2, the sample comprised 112 small

and medium-sized enterprises (SMEs) distributed

across various economic sectors. The predominant

sector was commerce, representing 27.7% of the

cases (n=31), followed by the services sector at

25.0% (n=28) and the primary sector at 21.4% (n=24).

The industrial sector accounted for 17.9% (n=20),

while the construction sector had the lowest

representation at 8.0% (n=9).

Regarding company size, there was a preponderance

of micro-enterprises, which constituted 64.3% of the

sample (n=72). Small enterprises represented 22.3%

(n=25), and medium-sized enterprises accounted for

13.4% (n=15).

In terms of the manager’s profile, 74.1% (n=83)

identified as male, while 25.9% (n=29) were female.

Regarding educational attainment, 50.9% of

managers (n=57) reported having a university or

higher education degree, while 49.1% (n=55)

indicated an educational level below university.

These data characterize the surveyed SMEs as

predominantly micro-enterprises in the tertiary sector

(commerce and services), mostly led by men, with an

educational level almost equally divided between

university and non-university training.

Table 2. Characteristics of the Surveyed Companies

Category

Frequency

(n)

Percentage

(%)

Economic Sector

Commerce

27.7

Construction

Industry

17.9

Primary Sector

21.4

Services

Firm Size

Micro

64.3

Small

22.3

Medium

13.4

Manager’s Gender

Female

25.9

Male

74.1

Manager’s

Educational

Attainment

University degree or

higher

50.9

Below university level

49.1

Total

112

100

Source: Own elaboration.

Regarding the seniority variable (Table 3), the

surveyed companies showed an average of 28.8

years of operation, with a standard deviation of 23.4

years, indicating high data dispersion. The minimum

seniority recorded was 2 years, while the maximum

reached 119 years, evidencing significant

heterogeneity in market operation time. This diversity

demonstrates the coexistence of newly created

companies with long-established organizations, which

can influence the implementation and management of

sustainable practices.

Table 3. Descriptive Statistics: Company Seniority

Variable

Obs.

Mean

Std.

Dev.

Min.

Max.

Firm

seniority

112

28.8

23.4

119

Source: Own elaboration.

CSR Implementation in MSMEs: A Study of Northwest Buenos Aires Province, Argentina

Mariana Saénz, Estefanía Solari

4.2. Implementation Level of CSR Practices in

MSMEs in Northwest Buenos Aires

As shown in Table 4, 48.2% of the micro,

small, and medium-sized enterprises (MSMEs)

surveyed in the northwest region of Buenos Aires

reported implementing CSR practices, while 51.8%

stated they did not.

This result reveals an almost equal division

between organizations that have adopted some form

of CSR action and those that have not. The relatively

low implementation rate reflects that, although

progress has been made in incorporating responsible

practices into the regional business fabric, challenges

remain regarding dissemination, conceptual

appropriation, and concrete application, especially in

smaller business contexts.

Table 4. CSR Implementation in MSMEs of Northwest

Does the firm

implement CSR

practices?

Quantity

(n)

Frequency

(%)

Yes

48.2

51.8

Total

112

100

Source: Own elaboration.

Table 5 then presents the level of

implementation of CSR practices. It should be noted

that the percentages and calculations were performed

only on the subset of companies that reported

implementing CSR practices, excluding those that did

not. Furthermore, the evaluation was conducted on a

scale of 0 to 5 (5 = very high level of implementation;

0 = total absence of implementation). Among the

practices analyzed, ethics in corporate governance

obtained the highest average (3.66), with 20.37% of

companies reporting a very high level and 44.44% a

high level of implementation.

This was followed by customer satisfaction

(mean = 3.51), with 50% high-level and 7.41% very

high-level responses.

Active community development (mean = 3.44)

and environmental practices (mean = 3.31) also

recorded relatively high levels, though with a more

dispersed distribution in medium and low levels.

Employee satisfaction showed a mean of 3.2, with

40.74% of firms implementing it at a high degree.

The practice with the lowest implementation

was supplier satisfaction (mean = 2.87), with no

records at the very high level and 24.07% of firms

reporting a low degree of implementation. Overall,

results show that SMEs are more oriented toward

customers, internal ethics, and community ties, while

value chain actions (specifically toward suppliers) are

relatively less developed.

Table 5. Detail of CSR Practice Implementation

Levels (%)

Source: Own elaboration.

The measurement scale used for the level of

implementation of the practices is as follows: 5 = Very

high implementation; 4 = High implementation; 3 =

Moderate implementation; 2 = Low implementation; 1

= Very low implementation; 0 = No implementation

4.3. Relationship Between CSR Implementation and

MSME Characteristics

Table 6 presents the results of the logit model

estimation alongside a probit model used as a

robustness check. In both cases, the dependent

variable is the implementation of Corporate Social

Responsibility (CSR) practices, treated as a

dichotomous variable (implements / does not

implement)In conclusion, structural characteristics—

particularly size and seniority—are key determinants

CSR Practices 5 4 3 2 1 0 µ

Employee

satisfaction

3.7 40.74 35.19 12.96 7.41 03.2

Environmental

practices

7.41 38.89 37.04 11.11 5.55 03.31

Supplier

satisfaction

029.63 37.04 24.07 9.26 02.87

Customer

satisfaction

7.41 50 33.33 5.56 3.7 03.51

Active

community

development

22.22 29.63 25.93 14.81 7.41 03.44

Corporate

governance

ethics

20.37 44.44 22.22 7.41 5.56 03.66

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Mayo-Agosto. Volumen 26 Número 2, Año 2026 Págs. 35-48

in the likelihood of CSR implementation, while the

economic sector and the manager’s

sociodemographic profile do not show statistically

significant effects in this sample.

The results across both models are highly

consistent, reinforcing the stability of the identified

determinants4. Company size has a positive and

statistically significant effect in both the Logit (coeff. =

1.050; p < 0.001$) and Probit (coeff. = 0.641; p =

0.005$) estimations. This indicates that as company

size increases from micro to medium, the probability

of implementing CSR practices increases

significantly6. Similarly, company seniority (firm age)

is statistically significant in both models (Logit coeff. =

0.028, $p < 0.05; Probit coeff. = 0.017, p = 0.022$),

suggesting that organizations with a longer track

record are more likely to incorporate responsible

practices.

Conversely, manager's gender, university

education level, and the economic sector (with

commerce as the reference category) were not

statistically significant in either model (p > 0.10).

However, some coefficients indicate trends for future

research, such as the negative coefficient for the

services sector in the logit model (-0.28).

In conclusion, structural characteristics—

particularly size and seniority—are key determinants

in the likelihood of CSR implementation within this

sample, while the economic sector and the manager’s

sociodemographic profile do not show statistically

significant effects.

Table 6. Robustness Check: Estimated Logit and Probit Models

for CSR Implementation

Independent Variable

Logit

(Coeff.)

Probit

(Coeff.)

Firm seniority

0.028*

0.017*

Firm size

1.050**

0.641**

Manager's gender (Female)

-0.780#

0.455#

University education level

0.260#

0.169#

Commerce (Reference)

-0.000#

Industry

0.630#

0.431#

Primary sector

(Agropecuario)

0.310#

0.217#

Services

-0.280#

0.006#

Model Diagnostics

Observations (n)

112

Prob > chi2

< 0.001

0.0002

**p-value < 0.05; *p-value < 0.001; #p-value >= 0.10

Source: Own elaboration.

5. DISCUSION Y CONCLUSION

The findings from this study facilitate the

identification of significant patterns concerning the

implementation of Corporate Social Responsibility

(CSR) practices among MSMEs in the Northwest

region of Buenos Aires Province. First, it's clear that

only 48.2% of the companies that were surveyed said

they were doing CSR actions. This number shows

some progress, but it also shows that these practices

aren't very institutionalised yet. This is especially true

given the strategic role that literature gives to CSR as

a source of competitiveness, legitimacy, and shared

value (Argandoña, 2011; Fornachiari, 2018).

The practices that were most commonly used

were those that had to do with business ethics,

customer satisfaction, and community commitment.

Business owners paid less attention to practices that

had to do with suppliers. This distribution supports the

claims made by Szczuka (2015) and Basto & Alves

(2020), who caution that many MSMEs maintain a

limited understanding of CSR, focusing primarily on

reputational or relational dimensions, rather than

adopting a comprehensive systemic perspective that

encompasses the entire value chain. This trend has

been noted in research throughout various Latin

American regions; surveys involving more than 1,300

companies in Latin America indicate that small

enterprises frequently link social responsibility with

community engagement and philanthropy

(Rumasukun et al., 2024). Moreover, reviews and

synthesis works characterise these practices as

manifestations of the local integration of MSMEs and

their pursuit of social capital and legitimacy

(Purnamasari, 2024).

We used a Probit model as a robustness check

to make sure that the identified determinants were

statistically valid and stable. The results of this second

estimation were very similar to those of the first Logit

model. This confirms that the main factors that lead to

CSR adoption in the study area are the size of the

company and the seniority of its employees. The fact

CSR Implementation in MSMEs: A Study of Northwest Buenos Aires Province, Argentina

Mariana Saénz, Estefanía Solari

that both econometric models are coming together

makes the empirical evidence stronger and lowers the

chance of specification bias. This supports the idea

that these factors are structural in the MSME sector.

Both models' estimates showed that company

size and seniority are the only factors that have a

statistically significant effect on the likelihood of

implementing CSR. Chivite Cebolla et al. (2014) and

Masoud & Vij (2021) both agree that more established

companies, in terms of both structure and trajectory,

usually have better organisational and strategic

abilities to adopt responsible practices. This dual

econometric validation supports their ideas. On the

other hand, the manager's gender and level of

education, as well as the economic sector, did not

have significant effects in either model. However,

there were trends that could become more important

in larger studies. From the point of view of institutional

theory, these results can be explained by coercive,

normative, and mimetic pressures (Latif et al., 2020)

that affect the adoption of CSR. Larger and older

companies are more likely to face regulatory

demands, social expectations, and peer imitation

processes that make them adopt responsible

practices, while smaller companies have fewer

reasons and less ability to do so.

This finding, which shows that individual

factors are less common than organisational ones

through strong econometric testing, adds something

new to the literature. It seems that the structural and

strategic conditions of the firm matter more when it

comes to decisions about adopting CSR in MSMEs

than the personal traits of its leaders. So, firm size

and seniority not only explain things, but they also

show how mature an institution is and how much it is

exposed to environmental pressures. This makes

them even more important as factors in the

internalisation of sustainability.

From a theoretical perspective, the results

partially validate the hypothesis that certain

organizational and managerial factors influence the

adoption of CSR, while also indicating the need to

consider other elements not observed in this study,

such as organizational culture, environmental

pressures, and the existence of support networks, as

noted by authors such as Ali et al. (2022) and Pinuer

et al. (2022).

Among the study's limitations, the use of non-

probabilistic convenience sampling should be

mentioned, which restricts the generalizability of the

findings to all SMEs in the region. Regarding future

research, qualitative studies are suggested to gain a

deeper understanding of the motivations, resistance,

and meanings that business stakeholders assign to

CSR. Furthermore, the analysis could be extended to

SMEs in other Argentine provinces, and comparisons

could be made with neighboring countries to

strengthen regional validity and explore potential

similarities or differences in the patterns of adoption of

responsible practices. Furthermore, incorporating

longitudinal studies would allow for observing the

evolution of CSR in these types of organizations over

time, identifying trends, learning processes, and

factors that influence the persistence or abandonment

of sustainable practices. Finally, it is necessary to

develop specific indicators adapted to the scale and

reality of SMEs, integrating dimensions related to the

value chain, green innovation, and alignment with

local public policies, as proposed by Fornachiari

(2018) and Pérez Pineda (2012).

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