Incidencia de la responsabilidad social empresarial en el desempeño financiero de las empresas del sector textil de la ciudad de Guayaquil.

Abstract

This investigation analyzes the variables of corporate social responsibility and financial performance and the incidence of one variable in the other. The method used was the survey by Likert scale that to collect information on socially responsible practices to a sample of 139 companies belonging to the textile sector of the city of Guayaquil. As regards corporate social responsibility (CSR) under a single indicator through the three pillars: (a) economic pillar, (b) social pillar and (c) environmental pillar. The analysis of the three pillars and calculates the index of CSR itself that shows the degree of progress of companies in the textile sector in the area of CSR and for the financial performance the return indicators on assets or ROA, return on the invested capital or ROE, return on sales or ROS. Then, a correlation analysis is carried out, the resulting in a correlation of the corporate social responsibility (CSR) variable in financial performance, and it is also obtained that the activities of the environmental pillar represent a positive and significant relationship with the ROE and a Significant positive relationship between the social pillar and the ROS is to say that the satisfaction of workers and customers have an impact on the increase in sales performance. It is evident that companies in the textile sector of the city of Guayaquil have a medium level of implementation of social responsibility despite the fact that certain areas have little progress with investment, companies that have managed to take another step have seen performance increase of the capital invested and its sales also confirming that the (RSE) is not a practice that represents expenses for the company.