Resumo

HERNANDEZ VILLA, Xochitl Citlali  e  RICARDEZ JIMENEZ, Jerónimo Domingo. Categories of Public Corporate Social Responsibility in Mexican SMES. Trascender contab. gest. [online]. 2023, vol.8, n.24, pp.101-133.  Epub 23-Jun-2024. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v8i24.225.

As a result of various factors, Corporate Social Responsibility (CSR) is being discussed in Mexico, and enterprises are becoming increasingly interested in it. The publication of CSR reports has been investigated on large enterprises, but there is a lack of results in small and medium-sized. This article analyzes public information on the environmental, social, and governance (ESG) actions of small and medium enterprises (SMES) or “PYMES” that in 2023 obtained between 10 and 23 times the Socially Responsible Enterprise (SRE) distinction awarded by the Mexican Center of Philanthropy (MCP) or “CEMEFI”. A total of 110 SMES with the SRE distinction were studied through an analysis method with a descriptive scope based on the public information of the ESG scope of the websites of the SMES under study. The results show that 68% of the analyzed SMES were classified as a Null Public Corporate Social Responsibility. It is concluded that the adoption and implementation of CSR from the perspective of the SRE label does not oblige SMES to show public information; however, if they do so, it could have positive effects.

Palavras-chave : corporate social responsibility; public information; Mexico.