Department of Finance and Administration, University of Guanajuato, Guanajuato, Mexico.
Department of Science and Engineering, Monterrey Institute of Technology and Higher Education, Pachuca de Soto, Mexico.
PLoS One. 2021 Feb 16;16(2):e0246384. doi: 10.1371/journal.pone.0246384. eCollection 2021.
Companies are increasingly aware of their role with regard to social responsibility in its three pillars: economic, social and environmental, with their different stakeholders. Facing the dilemma of choosing the model of social responsibility they should adopt, taking care of their organizational culture and their employees, with a global vision that the business world requires. However, it is not an easy task for small and medium enterprises, mainly because of their economic shortcomings in human resources and knowledge of how to be a socially responsible company. But they are aware that Corporate Social Responsibility (CSR) is an opportunity for development and differentiation in the market. Therefore, the objective of this research is to build, identify and validate a model of Social Responsibility in small and medium enterprises in Guanajuato, Mexico (CSRSMEs), on a sample of 226 SMEs, using as a basis the methodology of the international standard of Ethical and Socially Responsible Management System (SGE21). A quantitative approach was used and, a descriptive analysis, exploratory factor analysis and the structural equation modeling was applied. The results determine that the most relevant variables for being socially responsible are human capital, clients, supply chain, social environment and impact on the community, and organizational governance: Legality and Management System. It is drawn from this work that the flexibility of the so-called Ethical and Socially Responsible Management System has the empirical foundations needed. That is, from the perspective of the company's management to consider the CSRSMEs model an opportunity to adopt and evaluate the areas of social responsibility management of any business structure in the SMEs in Mexico.
公司越来越意识到其在经济、社会和环境三个支柱及其不同利益相关者方面的社会责任角色。面对选择应采用的社会责任模式的困境，既要照顾到组织文化和员工，又要有全球视野，这是商业世界所需要的。然而，对于中小企业来说，这并非易事，主要是因为它们在人力资源和如何成为一家有社会责任感的公司方面的知识方面存在经济缺陷。但它们意识到企业社会责任 (CSR) 是在市场上发展和差异化的机会。因此，本研究的目的是在墨西哥瓜纳华托的 226 家中小企业样本中构建、识别和验证中小企业社会责任 (CSRSMEs) 模型，该模型基于道德和社会责任管理系统国际标准 (SGE21) 的方法论。采用了定量方法，并进行了描述性分析、探索性因素分析和结构方程建模。结果表明，最相关的社会责任变量是人力资本、客户、供应链、社会环境和对社区的影响以及组织治理：合法性和管理系统。由此得出的结论是，所谓的道德和社会责任管理系统的灵活性具有所需的经验基础。也就是说，从公司管理层的角度出发，将 CSRSMEs 模型视为任何中小企业业务结构社会责任管理领域的机会，可以进行采纳和评估。
