CSR Implementation in MSMEs: A Study of Northwest Buenos Aires Province, Argentina
DOI:
https://doi.org/10.24054/face.v26i2.4573Keywords:
Social Responsibility, Environment and Development, Sustainability, Business Objectives of the FirmAbstract
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.
Downloads
References
Akhtar, N., Sahibzada, U. F., Riaz, M., Shaukat, F., & Ming, J. (2022). Green marketing orientation impact on business performance: Case of pharmaceutical industry of Pakistan. Frontiers in Psychology, 1–15. https://www.researchgate.net/publication/363903966_Green_marketing_orientation_impact_on_business_performance_Case_of_pharmaceutical_industry_of_Pakistan
Ali, W., Wilson, J., & Husnain, M. (2022). Determinants/Motivations of Corporate Social Responsibility Disclosure in Developing Economies: A Survey of the Extant Literature. Sustainability (Switzerland), 14(6). https://doi.org/10.3390/su14063474
Alizadeh, A. (2022). The Drivers and Barriers of Corporate Social Responsibility: A Comparison of the MENA Region and Western Countries. In Sustainability (Switzerland) (Vol. 14, Issue 2). MDPI. https://doi.org/10.3390/su14020909
Altamirano, M. (2013). La Responsabilidad Social y su Relación con las PyMES en el Perú y su Entorno Económico. Sinergia E InnovacióN, 1(16). http://revistas.upc.edu.pe/index.php/sinergia/article/view/3%0Ahttp://hdl.handle.net/10757/333466
Argandoña, A. (2011). La teoría de los stakeholders y la creación de valor. IESE Business School, 1–14. https://upcommons.upc.edu/entities/publication/8fdd832a-2dd9-4416-9dbe-fae10b96d729
Basto, C. B., & Alves, F. (2020). Saúde e segurança do trabalho: Uma análise dos determinantes da sua divulgação no âmbito da responsabilidade social das empresas.
Bello, F. G., & Kamanga, G. (2020). Drivers and barriers of corporate social responsibility in the tourism industry: The case of Malawi.
Development Southern Africa, 37(2), 181–196. https://doi.org/10.1080/0376835X.2018.155502
Bux, H., Zhang, Z., & Ahmad, N. (2020). Promoting sustainability through corporate social responsibility implementation in the manufacturing industry: An empirical analysis of barriers using the ISM-MICMAC approach. Corporate Social Responsibility and Environmental Management, 27(4), 1729–1748. https://doi.org/10.1002/csr.1920
Carnogursky, K., Diacikova, A., Dankova, A., & Lach, M. (2015). Practical Importance of CSR in Cross-sector Cooperation. Procedia Economics and Finance, 34(15), 244–251. https://doi.org/10.1016/s2212-5671(15)01626-3
Chen, C., Jiang, D., & Li, W. (2023). Keeping up with the CSR Joneses: The impact of industry peers on focal firms’ CSR performance. Humanities and Social Sciences Communications, 10(1). https://doi.org/10.1057/s41599-023-01590-5
Chivite Cebolla, M. P., Enciso de Yzaguirre, V., García Osma, B., & Túa Pereda, J. (2014). Determinantes de la Responsabilidad Social Corporativa: la crisis y el Efecto Contagio. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 81, 127–161. https://dialnet.unirioja.es/servlet/articulo?codigo=4869855
Costache, C., Dumitrascu, D. D., & Maniu, I. (2021). Facilitators of and barriers to sustainable development in small and medium-sized enterprises: A descriptive exploratory study in Romania. Sustainability (Switzerland), 13(6). https://doi.org/10.3390/su13063213
Encinas Meléndrez, L. del C., Zolano Sánchez, M. L., & Durán Acosta, M. G. (2016). Responsabilidad Social Empresarial (RSE) en las PYME’S. Trascender, Contabilidad Y Gestión, 23(3), 2–13. https://doi.org/10.36791/tcg.v0i3.41
Fornachiari, X. A. (2018). Los instrumentos de medición del estado de la responsabilidad social empresarial (RSE): Una perspectiva crítica. LV Congreso Científico de La Región de Azuero. https://dialnet.unirioja.es/servlet/articulo?codigo=9065567
Gallardo-Vázquez, D., & Sánchez-Hernández, M. I. (2013). Impact analysis of managerial social responsibility in competitive success of microenterprises and the role of innovation. Universia Business Review, 38. https://dialnet.unirioja.es/servlet/articulo?codigo=4288199
Jamali, D., Lund-Thomsen, P., & Jeppesen, S. (2017). SMEs and CSR in Developing Countries. Business and Society, 56(1), 11–22. https://doi.org/10.1177/0007650315571258
Jonikas, D. (2014). Value Created through CSR Measurement Possibilities. Procedia - Social and Behavioral Sciences, 156(April), 189–193. https://doi.org/10.1016/j.sbspro.2014.11.169
Kahreh, M. S., Babania, A., Tive, M., & Mirmehdi, S. M. (2014). An Examination to Effects of Gender Differences on the Corporate Social Responsibility (CSR). Procedia - Social and Behavioral Sciences, 109, 664–668. https://doi.org/10.1016/j.sbspro.2013.12.525
Latif, B., Mahmood, Z., Tze San, O., Mohd Said, R. y Bakhsh, A. (2020). Presiones coercitivas, normativas y miméticas como impulsores de la adopción de la contabilidad de gestión ambiental. Sustainability , 12 (11), 4506. https://doi.org/10.3390/su12114506
Mahmood, A., Naveed, R. T., Ahmad, N., Scholz, M., Khalique, M., & Adnan, M. (2021). Unleashing the barriers to CSR implementation in the sme sector of a developing economy: A thematic analysis approach. Sustainability (Switzerland), 13(22). https://doi.org/10.3390/su132212710
Martín, R. G., Duran-Heras, A., & Sánchez, K. R. (2022). Analysis of the Main Corporate Social Responsibility Drivers and Barriers and Their Foreseeable Evolution. Evidence from Two Leading Multinationals: The Airbus and TASL Cases. Sustainability (Switzerland), 14(13). https://doi.org/10.3390/su14138167
Masoud, N., & Vij, A. (2021). Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs). Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2020.185985
Moreno Izquierdo, J. Á. (2004). Responsabilidad social corporativa y competitividad: una visión desde la empresa. Revista Valenciana de Economía y Hacienda, 12, 9–49. http://data6.blog.de/media/825/5622825_cd3a1d417e_d.pdf
Pérez Pineda, J. (2012). La Responsabilidad Social Empresarial y sus Alternativas de Medición. The Anáhuac Journal, 12(1), 29–50. https://revistas.anahuac.mx/index.php/the_anahuac_journal/article/view/345
Peter, K. T. (2017). Small and medium-sized enterprises (SMEs) engagement in corporate social responsibility (CSR) in developing countries: Literature review. African Journal of Business Management, 11(18), 464–469. https://doi.org/10.5897/ajbm2017.8312
Pinuer, F. V., Valenzuela-Fernández, L., Andreu, J. L., & Belbeze, P. L. (2022). Environmental sustainability and their factors in SMEs: A multiple case study of Spain and Chile. Cuadernos de Gestion, 22(1), 35–50. https://doi.org/10.5295/CDG.211370FV
Purnamasari, T. (2024). Enhancing SMEs as Service Elements: Exploring Community-Centered Management Strategies. Golden Ratio Of Community Services And Dedication, 4(2), 57–68. https://doi.org/10.52970/grcsd.v4i2.592
Rumasukun, M. R., Noch, M. Y., & Putra, A. H. P. K. (2024). A Qualitative Exploration of Community Integration in SME Management Strategies. Golden Ratio Of Community Services And Dedication, 4(2), 102–110. https://doi.org/10.52970/grcsd.v4i2.582
Salaiza, F., Osuna, L., Joya, I., & Alvarado, L. (2020). Responsabilidad Social Empresarial En La Innovación De Pymes En Sinaloa México. CORPORATE SOCIAL RESPONSIBILITY IN THE INNOVATION OF SMEs IN SINALOA, MEXICO., 16, 72–84. http://search.ebscohost.com/login.aspx?direct=true&db=a9h&AN=148792265&lang=es&site=eds-live
Shayan, N. F., Mohabbati-Kalejahi, N., Alavi, S., & Zahed, M. A. (2022). Sustainable Development Goals (SDGs) as a Framework for Corporate Social Responsibility (CSR). Sustainability (Switzerland), 14(3). https://doi.org/10.3390/su14031222
Shen, L., Govindan, K., & Shankar, M. (2015). Evaluation of barriers of corporate social responsibility using an analytical hierarchy process under a fuzzy environment-A textile case. Sustainability (Switzerland), 7(3), 3493–3514. https://doi.org/10.3390/su7033493
Szczuka, M. (2015). Social Dimension of Sustainability in CSR Standards. Procedia Manufacturing, 3(Ahfe), 4800–4807. https://doi.org/10.1016/j.promfg.2015.07.587
Vives, A., & Peinado-Vara, E. (2011). RSE en America Latina. In La Responsabilidad social de la empresa en America latina. https://publications.iadb.org/publications/spanish/document/La-responsabilidad-social-de-la-empresa-en-América-Latina-Manual-de-Gestión.pdf
Yeh, S. L., Chen, Y. S., Kao, Y. H., & Wu, S. S. (2014). Obstacle factors of corporate social responsibility implementation: Empirical evidence from listed companies in Taiwan. North American Journal of Economics and Finance, 28, 313–326. https://doi.org/10.1016/j.najef.2014.03.011
Zou, Z., Liu, Y., Ahmad, N., Sial, M. S., Badulescu, A., Zia-Ud-din, M., & Badulescu, D. (2021). What prompts small and medium enterprises to implement CSR? A qualitative insight from an emerging economy. Sustainability (Switzerland), 13(2), 1–16. https://doi.org/10.3390/su13020952
Zúñiga Pérez, F. A., Pincheira-Lucas, R., Aguilar-Cárcamo, J., & Silva-Briceño, J. (2020). Informes de sustentabilidad y su auditoría: efecto en la liquidez de mercado chileno. Estudios Gerenciales, 36(154), 56–65. https://doi.org/10.18046/j.estger.2020.154.3558
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Mariana Saénz, Estefanía Solari
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
