Influencia de la Responsabilidad Social Empresarial como motor de desempeño y competitividad de las pymes del sector manufacturero.

Abstract

The objective of this research work is to determine the correlation that exists between the dimensions of Corporate Social Responsibility and competitiveness, which will be measured through financial indicators. 66 companies belonging to the city of Guayaquil of the manufacturing industry of different subsectors were surveyed. It is worth mentioning that a methodology with a qualitative approach of descriptive correlational scope was used, where the information was collected through a survey developed in Google Forms, said survey consists of 32 questions in total, which serve to know the interaction of the analyzed companies. and its impact on CSR practices. Additionally, financial performance was measured through profitability indicators such as Return on Assets (ROA), Return on Equity (ROE), and Return on Sales (ROS) during a period from 2019 to 2021. The analysis of the data was given through the use of descriptive statistics where it was concluded that there is a correlation between CSR practices and competitiveness.