Resumen

AZUERO-RODRIGUEZ, Andrés R.; GARCIA-SOLARTE, Mónica  y  GARIBELLO-GARCIA, David. Stakeholder-oriented corporate social responsibility practices in SMEs in Valle del Cauca: literature vs. practice. Entramado [online]. 2022, vol.18, n.2, e204.  Epub 10-Oct-2022. ISSN 1900-3803.  https://doi.org/10.18041/1900-3803/entramado2.8292.

Companies require the development of corporate social responsibility - CSR practices that are a means of relating with their stakeholders and that demonstrate how they contribute to satisfying their needs. This article seeks to carry out a descriptive analysis of CSR practices by stakeholder presented in the literature and to make a comparison with the practices reported by the most exporting SMEs in Valle del Cauca.To this end, a review of academic articles between 2010 and 2020 was carried out and a content analysis was made of the CSR practices published on the web pages of the most exporting SMEs in Valle del Cauca according to the report of the Cali Chamber of Commerce in 2020, using as a basis for comparison the dimensions of economic, philanthropic and ethical-legal CSR proposed by Carroll. The results indicate that the stakeholder group that perceives the greatest number of practices on the part of the SMEs analyzed are the employees, and that the CSR dimension with the most practices is ethical-legal. Finally it is found that multiple practices are aimed at two or more stakeholders, which allows for an optimization of resources and a better scope per CSR practice applied in SMEs.

Palabras clave : Stakeholders; Corporate Social Responsibility; CSR practices; SMEs; Valle del Cauca.

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