Socio-environmental variables as a value strategy framed within corporate social responsibility in SMEs in Mexico, Brazil and Colombia.

Abstract

This research evaluated how MSMEs in Mexico, Brazil, and Colombia integrated Corporate Social Responsibility (CSR) into their strategic planning during the COVID-19 pandemic. With a sample of 55 MSMEs per country, the descriptive and quantitative study used the chi-square statistic to analyze the differences. It was concluded that there are no significant differences between countries regarding the implementation of CSR strategies, showing that this issue was transversal during the pandemic. Social and environmental variables had a greater impact on the analysis, showing a common approach to CSR among MSMEs in the three countries in response to the global health crisis.