SMES SOCIAL RESPONSIBILITY AND SUSTEINABLE DEVELOPMENT

Abstract

This article aims to determine the specific actions that SMEs develop in the field of corporate social responsibility that facilitates sustainable development. In order to implement training programs and guidance to SMEs on the subject. To gather the information, a survey was applied to 72 SMEs in the Guanacaste area, specifically in the cantons of Santa Cruz, Carrillo and Liberia. The survey allows to determine actions in three dimensions: environmental, social and economic. As a result of the study, it can be concluded that the studied SMEs have very few actions that promote sustainable development. For that reason, it is clear that there is a need in SMEs for training and support on issues related to corporate social responsibility, that would lead to a reflection about the relevance of these practices in favor to sustainable development. In addition to the above, results highlight the need to consider a comprehensive orientation, which ensures the teaching and application of more knowledge on the subject.