Responsabilidad social empresarial en el ámbito del capital humano y su impacto en la generación de valor económico agregado en los hoteles de Cuenca - Ecuador. Análisis en seis establecimientos, 2019

Abstract

Corporate Social Responsibility (RSC) is currently one of the most studied topics worldwide, however, in the tourism sector, precisely in the accommodation industry, this topic has not been sufficiently addressed by academia, since the existing literature it can be considered scarce. This article aims to show if there is a correlation between the level of application of CSR in the field of Human Capital and the Generation of Economic Value Added (EVA) in accommodation establishments in the city of Cuenca - Ecuador during the year 2019 For this, the Pearson correlation coefficient was applied to six case studies. The results concluded that, although in the establishments it can be considered that there are good levels of CSR, this is not reflected in positive financial returns, since there is a destruction of value in most cases, which generates a slight negative correlation with a closer approximation to the indifference between the variables