Resumo

MARTIN IZQUIERDO, Elena. Transparency of public expenditure of Sonora’s Progreso Fideicomiso Promotor Urbano. 2016 fiscal year. Trascender contab. gest. [online]. 2020, vol.5, n.13, pp.74-83.  Epub 22-Nov-2021. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v13i0.80.

Nowadays people are considered the most important source of companies ’ competitive advantage, hence that Intern Corporate Social Responsibility supposes an approach which is pervading in companies, focusing on it current as well as future potential employees. It has been considered a core investment for the future, as a suitable implantation and management of CSR program increases labor and organizational climate, increases employees’ commitment and implication, promotes creativity and generally works for a pleasant labor climate where creativity, innovation, participation and brainstorming are changed into inherent features. All this make a company to be unique and inimitable, as features, skills and own knowledge created by employees’ interaction are unique, in this way being a competitive advantage.

Palavras-chave : responsibility; social; management; resources; human.