Responsabilidad social empresarial y el desempeño financiero de empresas ecuatorianas.

Abstract

The purpose of this research paper is to determine the correlation between the variables Corporate Social Responsibility and the financial performance of 36 member companies of the Ecuadorian Consortium of Social Responsibility (CERES). For which, a methodology was applied with a quantitative approach and a descriptive-correlational scope, where the tool defined for data collection, a survey consisting of 21 questions in total, which allows calculating the financial performance index through an indicator of Corporate Social Responsibility and financial indicators such as Performance on Assets (ROA), Return on Equity (ROE) and Return on Sales (ROS) during the period 2018 to 2020. The analysis and subsequent interpretation of the results were obtained through the application of descriptive statistics and correlation studies. As a final result of the research, it was concluded that there is indeed a positive relationship between the implementation of CSR practices and the financial performance of the companies surveyed. In addition, it can be identified that the Secondary Sector obtained a higher positive index compared to the Primary and Tertiary Sector. Keywords: Corporate Social Responsibility, Financial Performance, CERES, Financial Indicators, Economic Sectors, Photovoltaic Solution.