Enterprise social responsibility and financial performance in the plastic industry of Ecuador [Responsabilidad Social Empresarial y Desempeño Financiero en la Industria del Plástico en Ecuador]
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This work analyzes the relationship among practices of corporative social responsibility CSR, and the financial performance of Ecuadorian companies belonging to the industrial plastic sector. The survey method was applied, a qualitative-quantitative questionnaire with items measured in a Likert scale of five points to pick up information on the use of socially responsible practices, to a sample of 192 companies located in the cities of Quito and Guayaquil, Ecuador. The existence of a correlation of the variables of CSR was determined with the financial indexes. It was also observed that Ecuadorian companies show an intermediate level of implementation of the concept of CSR. This correlation does not show statistically significant dependencies between the CSR index and the financial efficiency. According to the results of this study, a significant relationship does exist between the pillars of social responsibility and return of assets (ROS), and among the pillars of economic and environmental responsibility with regard to the return on equity (ROE).
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