Revista de Ciencias Económicas ISSN Impreso: 0252-9521 ISSN electrónico: 2215-3489

OAI: https://revistas.ucr.ac.cr/index.php/economicas/oai
Contribution of social responsibility to sustainable development goals in the costa rican family business: a case study
PDF (Español (España))
EPUB (Español (España))

Supplementary Files

MP3 (Español (España))

Keywords

CRS
SDGS
2030 AGENDA
FAMILY BUSINESS
COSTA RICA
RSE
ODS
AGENDA 2030
EMPRESAS FAMILIARES
COSTA RICA

How to Cite

Mora Ortega, T., De la O Cordero, D., & Ramírez Guzmán, C. (2025). Contribution of social responsibility to sustainable development goals in the costa rican family business: a case study. Revista De Ciencias Económicas, 43(1), e56037. https://doi.org/10.15517/rce.v43i1.56037

Abstract

Through a case study, the study aims to identify the Social Responsibility activities carried out by six Costa Rican family businesses to determine their contribution to the Sustainable Development Goals of the UN Agenda 2030 (specifically objective 3- health and well-being, 4- education quality, 5- gender equality and finally objective 8- decent work and economic growth). The research was developed through in-depth interviews with six Costa Rican family businesses. The results obtained indicate that the Social Responsibility practices implemented by the companies under study can contribute significantly to the achievement of SDG 3; 4; 5 and 8. Likewise, the results open opportunities for new lines of research on these topics.

https://doi.org/10.15517/rce.v43i1.56037
PDF (Español (España))
EPUB (Español (España))

References

Abdelhalim, K., & Gamal Eldin, A. (2019). Can CSR help achieve sustainable development? Applying a new assessment model to CSR cases from Egypt. International Journal of Sociology and Social Policy, 39(9/10), 773–795. https://doi.org/10.1108/IJSSP-06-2019-0120

Aguilera Castro, A., & Puerto Becerra, D. P. (2012). Crecimiento empresarial basado en la Responsabilidad Social. Revista Científica Pensamiento & Gestión, (32), 1–26. https://rcientificas.uninorte.edu.co/index.php/pensamiento/article/view/3977

Arbache, J., Tiusabá, J., Vidal, R., Endo, C., Zapata, Á., Buitrago, D., Cabral, G., Díaz, G., & Guerra, S. (2023). Las pymes en Costa Rica [Documento de trabajo, Serie Las pymes en América Latina y el Caribe]. CAF- Banco de Desarrollo de América Latina y el Caribe. https://scioteca.caf.com/handle/123456789/2132

Barrantes Sánchez, J., Rodríguez Villafuerte, K., & Valverde Orozco, G. (2022). Estudio de línea base como estrategia para la construcción de un plan nacional sobre empresa y derechos humanos de conformidad con la política nacional de responsabilidad social de Costa Rica (2017-2030) y los principios rectores de las Naciones Unidas sobre las empresas y los derechos humanos. [Tesis de licenciatura, Universidad Nacional de Costa Rica]. Repositorio Académico Institucional. http://hdl.handle.net/11056/22759

Baum, T. (2018). Sustainable human resource management as a driver in tourism policy and planning: A serious sin of omission? Journal of Sustainable Tourism, 26(6), 873–889. https://doi.org/10.1080/09669582.2017.1423318

Bowen, H. R. 1953. Social Responsibilities of the Businessman. University of Iowa Press.

Boxall, P., & Macky, K. (2014). High-involvement work processes, work intensification and employee well-being. Work, Employment and Society, 28(6), 963–984. https://doi.org/10.1177/0950017013512714

Brahem, E., Depoers, F., & Lakhal, F. (2022). Corporate social responsibility and earnings quality in family firms. Journal of Applied Accounting Research, 23(5), 1114–1134. https://doi.org/10.1108/JAAR-05-2021-0139

Cabrera Suárez, M. K., Déniz Déniz, M. C., & Santana Martín, D. J. (2005). Responsabilidad social corporativa y empresa familiar. Revista Europea de Dirección y Economía de la Empresa, 14(4), 43–58. http://hdl.handle.net/10553/58298

Camarán, M. L., Barón, L., & Rueda, M. P. (2019). La Responsabilidad Social Empresarial y los Objetivos del Desarrollo Sostenible (ODS). Teorías, Enfoques y Aplicaciones en las Ciencias Sociales, 11(24), 41–52. https://revistas.uclave.org/index.php/teacs/article/view/2206

Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48. https://doi.org/10.1016/0007-6813(91)90005-G

Chakrabarti, A. B. (2023). Mind your own Business: Ownership and its influence on sustainability. Safety Science, 157, Article 105926. https://doi.org/10.1016/j.ssci.2022.105926

Chiavenato, I. (2009). Comportamiento Organizacional (2a ed.). Mc Graw Hill.

Comisión Europea. (2011). Comunicación de la Comisión al Parlamento Europeo, al Consejo, al Comité Económico y Social Europeo y al Comité de las Regiones: Estrategia renovada de la UE para 2011-2014 sobre la responsabilidad social de las empresas (COM(2011) 681 final). https://eur-lex.europa.eu/legal-content/ES/TXT/?uri=CELEX:52011DC0681

Costa dos Santos, J. S., Kruly, L. B., de Sousa, A. M., Alves Lira, T., & Krespi Musial, N. T. (2023). Empresas familiares e Objetivos de Desenvolvimento Sustentável: qual a influência do controle e da gestão familiar? Revista Catarinense Da Ciência Contábil, 22, Article e3374. https://doi.org/10.16930/2237-766220233374

D’Adamo, I., Gastaldi, M., Imbriani, C., & Morone, P. (2021). Assessing regional performance for the Sustainable Development Goals in Italy. Scientific Reports, 11, Article 24117. https://doi.org/10.1038/s41598-021-03635-8

Durán Romero, G., & López García, A. M. (2024). Normas y estándares para la implantación de los ODS y la economía circular. Economistas, (184), 106–115.

Ernst, R. A., Gerken, M., Hack, A., & Hülsbeck, M. (2022). Family firms as agents of sustainable development: A normative perspective. Technological Forecasting and Social Change, 174, Article 121135. https://doi.org/10.1016/j.techfore.2021.121135

Esparza Aguilar, J. L. (2019). Corporate social responsibility practices developed by Mexican family and non-family businesses. Journal of Family Business Management, 9(1), 40–53. https://doi.org/10.1108/jfbm-05-2018-0016

Espinosa Reyes, B. A., Valencia Sandoval, K., & Martínez García, M. D. (2023). Empleo Sostenible y Gestión de los Recursos Humanos. Una reflexión con miras al cumplimiento del ODS 8. Boletín Científico INVESTIGIUM de la Escuela Superior de Tizayuca, 9(Especial), 75–82. https://doi.org/10.29057/est.v9iespecial.11662

Faller, C. M., & zu Knyphausen-Aufseß, D. (2018). Does equity ownership matter for corporate social responsibility? A literature review of theories and recent empirical findings. Journal of Business Ethics, 150, 15–40. https://doi.org/10.1007/s10551-016-3122-x

Gallardo-Vázquez, D., & Sánchez-Hernández, M. I. (2013). Análisis de la incidencia de la Responsabilidad Social Empresarial en el éxito competitivo de las microempresas y el papel de la innovación. Universia Business Review, (38), 14–31. https://journals.ucjc.edu/ubr/article/view/878

Gallego-Nicholls, J. F., Pagán, E., Sánchez-García, J., & Guijarro-García, M. (2022). The influence of leadership styles and human resource management on educators' well-being in the light of three Sustainable Development Goals. Academia Revista Latinoamericana de Administración, 35(2), 257–277. https://doi.org/10.1108/arla-07-2021-0133

Gallo, M. A. (2004). The Family Business and Its Social Responsibilities. Family Business Review, 17(2), 135–149. https://doi.org/10.1111/j.1741-6248.2004.00009.x

Garriga, E., & Melé, D. (2004). Corporate Social Responsibility Theories: Mapping the Territory. Journal of Business Ethics, 53(1), 51–71. https://doi.org/10.1023/B:BUSI.0000039399.90587.34

Graebner, M. E., Martin, J. A., & Roundy, P. T. (2012). Qualitative data: Cooking without a recipe. Strategic Organization, 10(3), 276–284. https://doi.org/10.1177/1476127012452821

Hernández Sampieri, R., Fernández Collado, C., & Baptista Lucio, P. (2014). Metodología de la Investigación (6a ed.). McGraw-Hill.

Hidalgo-Mayorga, M., Uquillas-Granizo, G. G., Basantes-Ávalos, R., & Basantes-Silva, S. D. (2023). La influencia de la empresa familiar en el modelo desarrollo sostenible. Dominio de las Ciencias, 9(2) [Especial], 455–467. https://dominiodelasciencias.com/ojs/index.php/es/article/view/3215

Holme, R., & Watts, P. (2000). Corporate social responsibility: Making good business sense. World Business Council for Sustainable Development.

Kliksberg, B. (2013). Ética para empresario. Ediciones Ética y Economía S. A.

Kvalsvik, F., & Øgaard, T. (2021). Dyadic interviews versus in-depth individual interviews in exploring food choices of Norwegian older adults: A comparison of two qualitative methods. Foods, 10(6), Article 1199. https://doi.org/10.3390/foods10061199

Le Breton-Miller, I., & Miller, D. (2016). Family firms and practices of sustainability: A contingency view. Journal of Family Business Strategy, 7(1), 26–33. https://doi.org/10.1016/j.jfbs.2015.09.001

Leisa, P. (2016). Importancia de la Responsabilidad Social Empresarial. [Tesis de posgrado, Universidad Siglo 21]. Repositorio Universidad Siglo 21. https://repositorio-uesiglo21-edu-ar.bibliotecadigital.idm.oclc.org/handle/ues21/13053

Lu, J., Ren, L., Lin, W., He, Y., & Streimikis, J. (2019). Policies to promote corporate social responsibility (CSR) and assessment of CSR impacts. E+M. Ekonomie a Management, XXII(1), 82–98. https://doi.org/10.15240/tul/001/2019-1-006

Macassa, G., Rashid, M., Backlund Rambaree, B., & Huda Chowdhury, E. (2022). Corporate Social Responsibility Reporting for Stakeholders’ Health and Wellbeing in the Food and Beverage Industry: A Case Study of a Multinational Company. Sustainability, 14(9), Article 4879. https://doi.org/10.3390/su14094879

Magnona, R. L., & Mishra, A. K. (2021). Does institutional ownership and internationalization affect corporate social responsibility in emerging economy firms? An empirical evidence from India. Journal of Asia Business Studies, 15(2), 345–358. https://doi.org/10.1108/jabs-12-2019-0361

Mariani, M. M., Al-Sultan, K., & De Massis, A. (2021). Corporate social responsibility in family firms: A systematic literature review. Journal of Small Business Management, 61(3), 1192–1246. https://doi.org/10.1080/00472778.2021.1955122

Molinari, M., & Carungu, J. (2019). Non-financial reporting: substance over form. Controllo di Gestione Journal, (6), 5–17. https://ssrn.com/abstract=3813581

Organización de las Naciones Unidas. (2020). 17 objetivos para transformar nuestro mundo. https://www.un.org/sustainabledevelopment/es/

Organización Internacional del Trabajo. (2010, 9 de julio). La OIT y la responsabilidad social de la empresa (RSE) (ILO Helpdesk Factsheet, No. 1). https://www.ilo.org/empent/Publications/WCMS_142694/lang--es/index.htm

Otzen, T., & Manterola, C. (2017). Técnicas de Muestreo sobre una Población a Estudio. International Journal of Morphology, 35(1), 227–232. https://doi.org/10.4067/s0717-95022017000100037

Patuelli, A., Carungu, J., & Lattanzi, N. (2022). Drivers and nuances of sustainable development goals: Transcending corporate social responsibility in family firms. Journal of Cleaner Production, 373, Article 133723. https://doi.org/10.1016/j.jclepro.2022.133723

Pütz, L., Schell, S., & Werner, A. (2023). Openness to knowledge: does corporate social responsibility mediate the relationship between familiness and absorptive capacity? Small Business Economics, 60, 1449–1482. https://doi.org/10.1007/s11187-022-00671-0

Redman, A. (2018). Harnessing the Sustainable Development Goals for businesses: A progressive framework for action. Business Strategy & Development, 1(4), 230–243. https://doi.org/10.1002/bsd2.33

Rivera-Álvarez, L. Y., Hernández-Calzada, M. A., & Pérez-Hernández, C. C. (2023). Riqueza socioemocional en la implementación de Objetivos de Desarrollo Sostenible en empresas familiares. Revista Venezolana de Gerencia, 28(102), 713–733. https://doi.org/10.52080/rvgluz.28.102.17

Sallyanne Decker, O. (2004). Corporate social responsibility and structural change in financial services. Managerial Auditing Journal, 19(6), 712–728. https://doi.org/10.1108/02686900410543840

Sanchis Palacio, J. R., & Rodríguez Pérez, S. (2018). Responsabilidad social empresarial en banca. Su aplicación al caso de banca cooperativa. Revista de Estudios Corporativos, 127, 204–227. https://doi.org/10.5209/reve.59771

Santa Fajardo, L. M., Bom-Camargo, Y. I., Fajardo Calderón, C. L., & Macías Ramírez, V. H. (2021). Responsabilidad Social Pública para contribuir a la consolidación de los Objetivos del Desarrollo Sostenible. Jurídicas CUC, 17(1), 211–252. https://doi.org/10.17981/juridcuc.17.1.2021.08

Smith, H., Discetti, R., Bellucci, M., & Acuti, D. (2022). SMEs engagement with the Sustainable Development Goals: A power perspective. Journal of Business Research, 149, 112–122. https://doi.org/10.1016/j.jbusres.2022.05.021

United Nations Department of Economic and Social Affairs. (2016). The Sustainable Development Goals Report 2016. https://doi.org/10.18356/3405d09f-en

Vallejo Espinoza, V. S., & Portalanza Chavarría, A. (2017). Importancia de la Gestión del Talento Humano como Estrategia para la Atracción y Retención de Docentes en las Organizaciones Educativas del Ecuador. PODIUM [Edición Especial], 145–168. https://revistas.uees.edu.ec/index.php/Podium/article/view/76

Veld, M., & Alfes, K. (2017). HRM, climate and employee well-being: Comparing an optimistic and critical perspective. The International Journal of Human Resource Management, 28(16), 2299–2318. https://doi.org/10.1080/09585192.2017.1314313

Yin, R. K. (2011). Applications of Case Study Research (3rd ed.). SAGE Publications.

##plugins.facebook.comentarios##

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 Unported License.

Copyright (c) 2025 Tania Mora Ortega, Dyalá De la O Cordero, Camila Ramírez Guzmán

Downloads

Download data is not yet available.