La responsabilidad social empresarial y su impacto en el desempeño financiero de las empresas pertenecientes al sector manufacturero y comercial del Ecuador.

Abstract

In the nineteenth century, companies began to worry about the negative impact their activities generated on the environment and nearby communities. While they began to adopt practices that allowed them to counteract these undesired effects, their corporate image improved, captured the loyalty of more consumers and attracted the attention of more investors thanks to their business strategy linked to social responsibility. The purpose of this research is to demonstrate the impact that corporate social responsibility has on the financial performance of companies belonging to the manufacturing and commercial sector of Ecuador. This was done through an equality test of groups with independent samples where the "T" test was used and a multiple linear regression that was based on the analysis of the relationship between the ROA and ROE as a dependent variable and the current liquidity, the indebtedness of the asset, the leverage, the Total CSR, Partial CSR and the branch of economic activity as independent variables. The results of the first test demonstrated the existence of equality between variables, this means that financial performance is the same for all levels of CSR in both sectors studied. And, the second one exposed an equality of means between the independent and dependent variables, both for the analysis of the ROA and the ROE, except for the variables (current liquidity and asset indebtedness) have a positive relationship with the variable ROA and the current liquidity for the ROE.