Abstract

LANDAZURI AGUILERA, Yara; HINOJOSA CRUZ, Adriana Verónica  and  AGUILAR MORALES, Norma. Corporate Social Responsibility: An instrument to measure the implementation in companies of the sustainability index of the Mexican Stock Exchange. Cuad. Contab. [online]. 2018, vol.19, n.48, pp.53-68. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc19-48.rsei.

This article presents the design and validation of a measuring instrument for corporate social responsibility through the economic, social and environmental dimensions, with the technique of Partial Least Squares (PLS) and Smart-PLS software, version 3. The research was carried out with information from a sample of companies that are listed on the Mexican Stock Exchange and that belong to the sustainability index. The results confirm a statistically valid instrument to measure social responsibility through the three proposed dimensions with opportunities for improvement for economic dimension and thus continue with research on the issue of social responsibility in Mexico.

Keywords : Dimensions; measuring instrument; corporate social responsibility; validity; Mexican Stock Exchange.

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