<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1909-4450</journal-id>
<journal-title><![CDATA[Revista republicana]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. repub.]]></abbrev-journal-title>
<issn>1909-4450</issn>
<publisher>
<publisher-name><![CDATA[Corporación Universitaria Republicana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1909-44502021000200261</article-id>
<article-id pub-id-type="doi">10.21017/rev.repub.2021.v31.a115</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[GESTIÓN Y PRÁCTICAS DE LA RESPONSABILIDAD SOCIAL CORPORATIVA EN AMÉRICA LATINA DURANTE LA PANDEMIA DEL COVID-19]]></article-title>
<article-title xml:lang="en"><![CDATA[Management and practices of corporate social responsibility in Latin America during the COVID-19 pandemic]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Godoy Rodríguez]]></surname>
<given-names><![CDATA[Martha Rocío]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vidal Marrero]]></surname>
<given-names><![CDATA[Aiblis Susel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cendales Rodríguez]]></surname>
<given-names><![CDATA[Juan Pablo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Asuaga]]></surname>
<given-names><![CDATA[Carolina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Curvelo Hassán]]></surname>
<given-names><![CDATA[José Obdulio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Cooperativa de Colombia Facultad de Contaduría Pública ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de la República  ]]></institution>
<addr-line><![CDATA[Montevideo ]]></addr-line>
<country>Uruguay</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Cooperativa de Colombia Facultad de Contaduría Pública ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad de la República  ]]></institution>
<addr-line><![CDATA[Montevideo ]]></addr-line>
<country>Uruguay</country>
</aff>
<aff id="Af5">
<institution><![CDATA[,grupo GACEF  ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<numero>31</numero>
<fpage>261</fpage>
<lpage>275</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1909-44502021000200261&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1909-44502021000200261&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1909-44502021000200261&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El escenario del COVID-19 condujo a nuevas formas de comprar, vender y consumir, triada que hizo emerger apuestas voluntarias por parte de las empresas para el mejoramiento social, económico y ambiental que legitimara su accionar ante el nuevo contexto. Este proceso legitimario en situaciones como el confinamiento, el trabajo en casa, la interacción con equipos diversos e, incluso, la transformación de las prácticas productivas ante la escasez de materias primas condujo a una perspectiva conductual de la responsabilidad social corporativa (RSC) centrada en la capacidad adaptativa a partir del entender las dinámicas del contexto. Bajo este entender, la presente investigación caracteriza la gestión y las prácticas de la RSC durante la pandemia en América Latina. Metodológicamente se estudiaron las 200 empresas mejor posicionadas en el Ranking Merco, que permite una interacción de empresas, líderes, y responsabilidad y gobierno corporativo. Se estudió la variable «aporte social» con 8 variables cruzadas y se contrastó con la información divulgada por las organizaciones estudiadas respecto a su gestión y prácticas de RSC en el periodo de la pandemia. Los países seleccionados fueron Uruguay y Colombia, atendiendo su ubicación geográfica extrema en el continente, la disparidad en el PIB y la diferencia en las políticas estatales para gestionar la pandemia. Tras inferir las hipótesis de la investigación se encuentra que las empresas estudiadas, pese a la disparidad territorial, aspectos geográficos, número habitantes y gestión por separado de la pandemia, tanto en Colombia como en Uruguay, adoptaron medidas importantes para enfrentar la crisis producida por el COVID-19. Se destaca el aporte social del 92% de las empresas de Uruguay y el 99% de Colombia a nuevos modelos de negocio, a la digitalización de operaciones, entrega de canastas de alimentos e higiene personal, aportes tecnológicos y entre otros, donaciones de insumos y equipos médicos. Las empresas que más aportaron están ubicadas en los primeros puestos del ranking de sus países y pertenecen al sector industrial en su mayoría, sector que en principio presenta mayor afectación por la pandemia. Se aúna a lo anterior que las empresas más longevas realizaron mayores contribuciones. La totalidad de las estudiadas presentó informes de sostenibilidad empleando estándares e indicadores internacionales y focalizaron las aportaciones sociales y ambientales desde inicio de la pandemia.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The COVID-19 scenario led to new ways of buying, selling, and consuming, a triad that lead to emerging voluntary bets on the part of companies for social, economic, and environmental improvement that legitimizes their actions in the new context. This mentioned process in situations such as confinement, work at home, interaction with diverse teams, and even the transformation of productive practices in the face of the scarcity of raw materials led to a behavioral perspective of corporate social responsibility (CSR) focused on the adaptative capacity of the dynamics of the context. Under this understanding, this research characterizes the management and practices of CSR during the pandemic in Latin America. Methodologically, the 200 best-positioned companies in the Merco Ranking were studied, allowing interaction of companies, leaders, and corporate responsibility and governance. The «social contribution» variable was analyzed with eight crossed variables and contrasted with the information disclosed by the organizations have studied regarding management and CSR practices in the period of the pandemic. The selected countries were Uruguay and Colombia, considering their extreme geographic location on the continent, the disparity in GDP, and the difference in state policies to manage the pandemic. After inferring the research hypothesis, it was possible to determine that the companies studied, despite the territorial disparity, geographical aspects, the number of inhabitants, and separate management of the pandemic, both in Colombia and Uruguay, adopted several measures to face the crisis produced by the COVID-19. Additionally, a social contribution has in both markets has been made, where 92% of Uruguayan companies and 99% of Colombia companies have developed new business models. The mentioned models include digitization of operations, delivery of food baskets and personal hygiene, technological contributions, and among others, donations of supplies and medical pieces of equipment. The companies that contributed the most are located at the top of the ranking in their countries and mostly belong to the industrial sector, a sector that in principle is most affected by the pandemic. In addition, the longest-standing companies made greater contributions. All of those studied presented sustainability reports using international standards and indicators and focused on social and environmental contributions since the beginning of the pandemic.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[COVID-19]]></kwd>
<kwd lng="es"><![CDATA[responsabilidad social corporativa]]></kwd>
<kwd lng="es"><![CDATA[ética]]></kwd>
<kwd lng="es"><![CDATA[empresa]]></kwd>
<kwd lng="en"><![CDATA[COVID-19]]></kwd>
<kwd lng="en"><![CDATA[corporate social responsibility]]></kwd>
<kwd lng="en"><![CDATA[ethics]]></kwd>
<kwd lng="en"><![CDATA[business]]></kwd>
</kwd-group>
</article-meta>
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