La responsabilidad social empresarial y su relación con la rentabilidad de las empresas ecuatorianas.

Abstract

The present research work aims to analyze the corporate social responsibility of 39 Ecuadorian companies belonging to the Ecuadorian Consortium for Social Responsibility (CERES), and its relationship with the most used profitability indicators such as return on assets (ROA) and performance on equity (ROE) for the period 2017- 2019, in order to determine the connection between the variables. The research methodology is a non-experimental and descriptive cross-sectional design, in addition to having a quantitative approach based on secondary data, it also has a descriptivecorrelational scope. The data collection of the numerical figures of CERES member companies is obtained through the Superintendency of Companies, Securities and Insurance; the Superintendency of Banks and the Annual Reports of said companies. The analysis and interpretation of the results is obtained through statistical methods, such as Spearman's correlation and descriptive statistics to obtain accurate and reliable results. The final result concluded that Ecuadorian companies that remained in the period 2017 to 2019, maintain a strong and direct correlation between corporate social responsibility and profitability represented by ROA and ROE.