Relación entre responsabilidad social empresarial y valor económico agregado, desde la perspectiva capital humano, en las pequeñas y medianas empresas de software de Cuenca - Ecuador, 2019”

Abstract

The purpose of this research was to determine the level of relationship between Corporate Social Responsibility and Economic Value Added, from the Human Capital perspective, in small and medium sized software companies in the city of Cuenca - Ecuador in the 2019 period. To obtain the results, the calculation of the Economic Added Value of each of the companies under study was carried out, and in regard to the Corporate Social Responsibility, the results obtained in the questionnaires applied by Armijos (2021) were used, which works with a scale based on the Deming cycle for grading each question. Once the data were obtained, the respective correlations of the variables were determined. Additionally, a Human Capital perspective CSR Factor was established, it groups the variables of Corporate Social Responsibility for each of the companies into a single value, which aims to apply the respective correlations and calculate the linear regression of the variables. The main result was the existence of a negative correlation between the Economic Value Added and Corporate Social Responsibility, from the Human Capital perspective, showing a significance with the variables “Occupational Health and Safety” and “training policies”. It was concluded that small and medium-sized software companies in the city of Cuenca have lower Economic Value Added when they integrate more Corporate Social Responsibility practices in their activities and