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Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
17
Original
!
"#$%&'##$()('*'#+#),#,'#
"#$%&'#$#-.&$(/0*1!'#&),(2'#
"#$%&'##$()('*1'#'($(#3),#'#
"#$%&'#$#-.&$(/0*11'#3&,4'#
5 !16
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en
Ciudad Ixtepec, Oaxaca.
Identification of Corporate Social Responsibility Actions of Microenterprises in
Ciudad Ixtepec, Oaxaca.
(22&2)&,.70#40',#&8#,00'#42&$5(2(088
,94#2("#2(-#'#:#;888
85($#0$(&'& #0 (#0$(& 3-,#&,(&2# <0(=#,('&' '#2 .3 &3-9 >.#-#$ &>&$&
3&(2*&0',#&=(22&3&,.(0#4?3&(2$3*%..-*@@,$(',@611
88$.,& #0 #&,,22 $0/3($ A #$.,(&2 .,&.B($ <0(=#,('&' '#2 .3 &3-9 >.#-#$
&>&$&3&(2*2(2(&0%#,0&0'#402&$?3&(2$3*%..-*@@,$(',@1 6!
888$.,#02&0#&$(/0.,&.B($& A (,#$$(/0'##$027& <0(=#,('&' '#2.3&3-9>.#-#$
&>&$&3&(2*+$#2(?)(&00(90(.3#'93>*%..-*@@,$(',@!!!61
Correo para recibir correspondencia*
0',#&(22&2)&,.70#4
&0',#&=(22&3&,.(0#4?3&(2$3
ISSN 2448
-
4733
DOI:https://doi.org/10.19136/hitos.a30n86.6314
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
18
Original
!
"#$%&'##$()('*'#+#),#,'#
"#$%&'#$#-.&$(/0*1!'#&),(2'#
"#$%&'##$()('*1'#'($(#3),#'#
"#$%&'#$#-.&$(/0*11'#3&,4'#
5 !16
RESUMEN
OBJETIVO: '#0.(+($&, 2& &$$(0# '#
#-0&)(2('&'$(&23-,#&,(&2CD#02&
3($,#3-,#& '#2 #$., $3#,$(&2 #0 (9'&'
>.#-#$&>&$&
MATERIAL Y MÉTODO: 2 #.9'( # '# .(-
3(>. $0 90 &2$&0$# #>-2,&.,( 5&
%#,,&3(#0.& '# ,#$2#$$(/0 '# '&. E9#
-2&0.#& 0* 90& ,#=((/0 '$93#0.&2 2&
)#,=&$(/0'(,#$.&A&-2($&$(/0'##0$9#.&&
! 90('&'##$0/3($&
RESULTADOS: 5& 3($,#3-,#& E9#
-&,.($(-&,0 #0 #.# #.9'( .(#0#0 &$$(0#
3'#,&'&'##02&'(3#0(/0(0.#,0&A#0
2&'(3#0(/0#>.#,0&0#>(.#0-,$.($&'#
#0 #2 #F# #$0/3($ $(&2 A &3)(#0.&2 #0
,#2&$(/0$0#2#0.,0(03#'(&.
CONCLUSIONES: 5& '# 2&
3($,#3-,#& # )#,=& #0 &$$(0#
=290.&,(&#(0+,3&2#'##.(/0&'3(0(.,&.(=&
A#0-,$9,&,#2)(#0#.&, $(&2#09 ,#2&$(/0
$0 #2 #0.,0 (03#'(&. $0+,3# #.# #
2($(.&' , .&0. 2& #0 2&
3($,#3-,#&+90$(0& '#+,3&'(.(0.& &2
., 0(=#2# '# #3-,#& &$.0'# & 2&
$0'($(0# A &$$(0# '# $&'& #0.('&'
#$0/3($&
PALABRAS CLAVE: ($,#3-,#&$037&
#-0&)(2('&'$(&2#3-,#&,(&2
ABSTRACT
OBJECTIVE:('#0.(+A,-,&.#$(&2
#-0()(2(.A CD &$.(0 (0
3($,#0.#,-,(#(0.%#$33#,$(&2#$.,
(0(9'&'>.#-#$&>&$&
MATERIAL AND METHOD:%#.9'A(
3(>#'.A-#G(.%&0#>-2,&.,A$-#%#
'&.& $22#$.(0 .2 -,-#' &,#* &
'$93#0.&,A ,#=(#G '(,#$. )#,=&.(0
&0'&--2($&.(0+9,=#A.! #$03($
#0.(.(#
RESULTS: %# 3($,#0.#,-,(# .%&.
-&,.($(-&.#' (0 .%( .9'A %&=# 3'#,&.#
&$.(0(0.%#(0.#,0&2'(3#0(0&0'
(0 .%# #>.#,0&2 '(3#0(0 .%#,# &,# 0
-,&$.($#(0.%##$03($$(&2&0'
#0=(,03#0.&2 &>( (0 ,#2&.(0 . .%#
(33#'(&.##0=(,03#0.
CONCLUSIONS: %# +
3($,#0.#,-,(#()#,=#' (0=290.&,A
&0' (0+,3&2 &$.(0 + &'3(0(.,&.(=#
3&0#0. &0' (0 ##H(0 $(&2 G#22
)#(0(0(.,#2&.(0%(-G(.%.%#(33#'(&.#
#0=(,03#0.&,#E9#.#'%#,#+,#%#
(03($,#0.#,-,(#G,H'(++#,#0.2A
+,3.%#,2#=#2+.%#,&0(4&.(0)#(0
2(3(.#' . .%# $0'(.(0 &0' &$.(0 +
#&$%#$03($#0.(.A
KEYWORDS:($,#0.#,-,(#$03A
,-,&.#$(&2,#-0()(2(.A
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
19
Original
!
"#$%&'##$()('*'#+#),#,'#
"#$%&'#$#-.&$(/0*1!'#&),(2'#
"#$%&'##$()('*1'#'($(#3),#'#
"#$%&'#$#-.&$(/0*11'#3&,4'#
5 !16
&#-0&)(2('&'$(&23-,#&,(&2CD#-0&)(2('&'$(&2,-,&.(=&CD
9,(/#09,-&A.&'<0('#0#2(2II&-&,.(,'#90&#,(#'#3&0(+#.&$(0#
$(&2#%&$(&2&(0'9.,(&-,2&$&,&$.#,(4&$(/0'#2$0.#0('E973($#02-,'9$.A
2&&+#$.&$(/0#02&&29''#2$093(',#&2#,'(.,()9('#0#.&)2#$(3(#0.'#$093
C&,0#(#1$3#$(./#0B2#411D
#'# 2& &-,.&$(/0 .#/,($& '# #.# .B,3(0 &.,()9(' & G#0 C1D -&',# '# 2&
#-0&)(2('&' $(&2 3-,#&,(&2 C%#0 A J#,)(0 1D ('#0.(+($/ E9# 2& #.
$0+,3&'&-,'(.(0.#F# E9#-,-0#029$(0&,&90.'# 70'2##$0/3($$(&2A
&3)(#0.&2'#,(=&''#2&-#,&$(0#'#2-,#&E9#-#,(9#0+(0#'#29$,.&2$3
&F(&C1D'#+(0#2&*K5&$&-&$('&''##0.#0'#,A'&,,#-9#.&&2$0F90.'#2($(.9'#
E9#2'(=#,,9-E9#$0.(.9A#0#2#0.,0%&$#0&2-,#&LC- D
5& '#)# #, $9#.(0&'& (0'(.(0.&3#0.# '#2 .&3&M &$.(=('&' $3#,$(&2 '# 2&
,&0(4&$(0#C&3&$%1$3#$(./#0,3&4&#.2D0#.#-,$9,&E9#
.&0. 2& ,&0'# #3-,#& $3 2& 3($,#3-,#& #&0 $&-&$# '# &'&-.&,# & 2&
.#0'#0$(& '# ,#-0&)(2('&' $(&2 # 90 .#3& E9# $3-#.# & 2& ,&0(4&$(0# $0 2&
$(#'&'5&.(#0#90&#=29$(/0(0(+($&.(=&-,E9#$0.#3-2&90&=((/03&22'#2
#$0/3($ &3)(#0.&2 A $(&2 &2 -,#.#0'#, E9# 2& #3-,#& &'-.#0 90 $3-,.&3(#0.
&2(0#&'&)9#0&-,$.($&'#,#-0&)(2('&'
>(.#90&.#0'#0$(&'#3($,#3-,#&E9#0%&0('&2&,'0&'&-,&290&(0.(.9$(/0E9#
),(0'&,#$0$(3(#0.'#-,$.($&'###2$&'#2-,#&#/2($�#2.3'#
#%9&0.#-#$ &>&$& $3 #M&2& ,'#, C1D -#,&0 )&F 90&=((/0 2(3(.&'& '#
-,E9#2&,#(/0 0).(#0#,#.,()9$(0#'#$&,$.#, $(&2A#$0/3($'#)('& 2&+&2.&'#
,#92&$(/0 F9,7'($& '&0' 29&, &2 (0$93-2(3(#0. '# -,$.($& '# #-0&)(2('&' $(&2
3-,#&,(&2#3&0#,&3-,#$(ॖ($(-('#(9'&'>.#-#$&>&$&'0'##,#&2(4/
#2#.9'( $&,#$#'#(0=#.(&$(0#&$#,$& '#2& (0$29(=#0(090& '##.�.('&'#
#$0/3($&%&).#0('90'(.(0.(=$(&23#0.#,#-0&)2##09+,3&'#-#,&,
0 #.# 3&,$ #2 #.9'( .(#0# $3 )F#.(= ('#0.(+($&, 2& &$$(0# '# #0 2&
3($,#3-,#&'#2#$.,$3#,$(&2#0(9'&'>.#-#$&>&$&&,Þ&-,##0.&$(/0'#2
.,&)&F#3-(#4&-2&0.#&0'#2$0$#-.'#2&'(3#0(0#A#0+E9#E9#(0=29$,�
2& ,&0(4&$(0# .#,(,3#0.# # #0+&.(4&0 2& $&,&$.#,7.($& '# 2& 3($,#3-,#&
(.90'#$03&A,-&,.($92&,('&'2&#.&)2#$('�#229&,'##.9'(#-9B##>-0#
'#+,3&#$9#0$(&2#2'(#M'#2&(0=#.(&$(/0(0$29A#0'#2(0.,93#0.'#3#'($(/0-&,&
L
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
20
Original
!
"#$%&'##$()('*'#+#),#,'#
"#$%&'#$#-.&$(/0*1!'#&),(2'#
"#$%&'##$()('*1'#'($(#3),#'#
"#$%&'#$#-.&$(/0*11'#3&,4'#
5 !16
#=&29&, 2& %(-/.#( "(0&23#0.# 2 ,#92.&' 0 #>-9#. #-&,&0' 2& '(3#0(0#
(0.#,0&A#>.#,0&A#0#22#=&2,(=#2'#E9#-#,&90('&'#'#0#$(
Dimensiones de la RSE
>(.# 90& +9#,.# $(0$('#0$(& #0.,# 2& '(.(0.& '#+(0($(0# -2&0.#&'& ),# 2& * 5&
(0.#,&$(/0=290.&,(&'#2-,#&2&-,#$9-&$(0#$(&2#A3#'(&3)(#0.&2##09
-#,&$(0#-,'9$.(=&A$3#,$(&2#0,#2&$(/0 2&-9#'# #0.#0'#,#$390
3'#2E9#&-2($&&.'&2&,&0(4&$(0#-&,&$0.,()9(,$0#2'#&,,22.#0()2#NC9#.
1 $(.&'#0,3&4&#.2D(0#3)&,0.'&2&,&0(4&$(0#-#,&0)&F#.#
$0$#-.090#0.,0,#&2(.-,#&'#&2. 0(=#2).(#0#0 &0&0$(&E9# 2#-#,3(.#0
&93(,2&$390&-,$.($-,#&,(&2)&F'(3#0(0#-,-9#.&-,,&0(4&$(0#
(0.#,0&$(0&2#
Dimensión interna de la RSE
5&'(3#0(/0(0.#,0&'#2&$022#=&90(3-&$.$(&2#02$2&),&',##.=(0$92&'&
&2&#.(/0'#2,#$9,%93&0&29'A#9,('&'#0#2.,&)&FA2&&'&-.&$(/0&2$&3)(
&F(&C1D#.&)2#$#.,#-(2&,#(0.#,0*
(2&,#$0/3($(0.#,002&'(3#0(/0#$0/3($&(0.#,0&K9,#-0&)(2('&'##0+$&&
2& #0#,&$(/0 A '(.,()9$(/0 '#2 =&2, &,#&' #0.,# $2&),&',# A &$$(0(.&
$0('#,&0' 0 /2 2& $0'($(0# '#3#,$&' (0 .&3)(B0 2& #E9('&' A 2& F9.($(&L
C&F(&1-D
(2&, $(&2 (0.#,0 ' 2 ,9- E9# (0.#,=(#0#0 #0 2& #3-,#& # '#$(, &E9#22
(0=#,(0(.& '(,#$.(= #,#0.# -,=##',# A ., E9# -#,.#0#$#0 & 90& #0.('&'
#$0/3($& .(#0#0 90& ,#-0&)(2('&' $(&2 A 90& (0$('#0$(� #2 '#&,,22 70.#, A
2&),&2#0#2-#,0&2
(2&,#$2/($(0.#,05&'(3#0(/0#$2/($&(0.#,0&#,#+(#,#&2&,#-0&)(2('&''#2&
#3-,#& -&,& ,#-0'#, & 2 #+#$. -#,F9'($(&2# #0 #2 3#'( &3)(#0.# '#,(=&' '#2
-,$#'#.,&0+,3&$(/0'#90(093&90-,'9$.+(0&2.&2##2$&'#2-,#&
(0'9.,(&2# (#0.,& E9# #0 2& $3#,$(&2# -, 2& &$.(=('&'# E9# -9#'#0 #0#,&,
$0.&3(0&$(/0&79$#'# -,#F#3-2#02 ,#('9#29'# )2&'#-2.($'#2
&9&'#2#$.,($('&'
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
21
Original
!
"#$%&'##$()('*'#+#),#,'#
"#$%&'#$#-.&$(/0*1!'#&),(2'#
"#$%&'##$()('*1'#'($(#3),#'#
"#$%&'#$#-.&$(/0*11'#3&,4'#
5 !16
Dimensión externa de la RSE
5&'(3#0(/0#>.#,0&'# 2& &$,'#& 2&3((/0 '#2& 390('&'#9,-#&C1D
#0#,& 90 (3-&$. #0 #2 #0.,0 '# 2& ,&0(4&$(0# #. (0.#,&'& -, 2& $390('&'#
2$&2#,9-'#$2&),&',#(0.#,0A#>.#,0'#2-,#&$093(',#N&9.,('&'#
-;)2($&,&0(309)#,0&3#0.&2#'#,#$%%93&0A2&('#0.(+($&$(/0'#-,)2#3&
#$2/($ '# $&,$.#, 390'(&2 E9#(,=#0 -&,& (3-2#3#0.&, 3#'('& '# -,.#$$(/0 %&$(& #2
3#'(&3)(#0.#A2&$(#'&'
0#.&'(3#0(/0&F(&C1D-,-0#.,#-(2&,##>.#,0*
(2&,#$0/3($#>.#,00(.##0E9#2&,&0(4&$(0#),(0'#0-,'9$.A#,=($(
E9#&2$&0$#0&&.(+&$#,2&0#$#('&'#'#2&$(#'&'5&'(3#0(/0#$0/3($&#>.#,0&*
K(3-2($&2�#,&$(/0A'(.,()9$(/0'#)(#0#A#,=($(;.(2#A,#0.&)2#-&,&2&$390('&'
&'#3'#9&-,.&$(/0&2&$&9&-;)2($&=7&2&$0.,()9$(/0(3-(.(=&LC&F(&1-
D
(2&, $($92.9,&2 A -27.($ #>.#,0 # ,#+(#,# & #0#,&, 90 #0.,0 #0 #2 E9# 2&
,&0(4&$(0#-,39#=#0#2'#&,,22#02&$390('&'#A#02&#>-&0(/0'#20#$(
$022#=&90&(.9&$(/0'#3#,$&'3&-.&-&,&2-,#&'#'##2-90.'#=(.&$(&2
A-27.($.#-()2#-,E9#2&,&0(4&$(0##.0'(-9#.�&-,.&,2,#$9,
-&,&).#0#,#2)F#.(=#-#,&'
C. (2&, #$2/($ #>.#,0 5& ,&0(4&$(0# &$.;&0 A ,#9#2=#0 -,)2#3.($& #0 -, '#
$0#,=&,2,#$9,0&.9,&2#A22#=&,&$&)9-#,&$(0##090#0.,02(3-(-&,&
2 $(9'&'&0 '# 3&0#,& E9# K$022#=& & 2& ,#&2(4&$(/0 '# &$$(0# #-#$7+($& -&,&
$0.,()9(, & 2& -,##,=&$(/0 A 3#F,& '# 2& %#,#0$(& #$2/($& $3;0 -&,& #2 )(#0 '# 2&
%93&0('&'&$.9&2A+9.9,&LC&F(&-!D
MATERIAL Y MÉTODO
2#.9'(#'#&,,22/)&F90#0+E9#3(>.$090&2$&0$##>-2,&.,('#)('&2&0#$#('&'
'#22#=&,&$&)2&,#$2#$$(/0A&02(('#'&.$9&0.(.&.(=A$9&2(.&.(=-&,&$0$#,2&
&$$(0#&'-.&'&'##02&3($,#3-,#&'#(9'&'>.#-#$&>&$&-,3#'('#2&
$0.,9$$(/0'#90(0.,93#0.'#3#'($(/0$090&#$&2&5(H#,.*0$9#.&),#$.(=('&'#
'##-0&)(2('&'$(&23-,#&,(&2#0($,0#$('#3#,$(&2-, 3#0,C
D
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
22
Original
!
"#$%&'##$()('*'#+#),#,'#
"#$%&'#$#-.&$(/0*1!'#&),(2'#
"#$%&'##$()('*1'#'($(#3),#'#
"#$%&'#$#-.&$(/0*11'#3&,4'#
5 !16
2(,#$.,(.&'7.($&$(0&2'#<0('&'#$0/3($&C<D(0'($&E9##>(.#0
#.&)2#$(3(#0. $090& &$.(=('&'#$0/3($& #0 #2$3#,$( &2-,3#0, $0+,3&'
#0.,# & 1 -#,0& -, $&'& 90('&' #$0/3($& 2 .&3&M '# 2& 39#.,& # '# !
3($,#3-,#&$3#,$(&2##.&)2#$('�(9'&'>.#-#$&>&$&-&,&'#.#,3(0&,2#=/
&$&)#.#-,$#'(3(#0.A&29.(.9(,2'&.#02&+/,392&#).(#0#2(9(#0.#C&)2&1D*
n =
… n =
.
..
.
.
..
=
.
.
n = 63.1068739 ≈ n = 64
Tabla 1
Datos para determinar el tamaño de la muestra
n= Tamaño de la muestra ¿? p= Probabilidad de éxito (50%)
N= Tamaño de la población 854 q= Probabilidad de fracaso (1-p)
Z= Nivel de confiabilidad (90%) 1.65 d= Precisión o error máximo permisible (10%)
Nota. 5'&.#9.(.9A#0#02&+/,392&-&,&).#0#,#2.&3&M'#2&39#.,&
&,&#+#$.'##.&(0=#.(&$(/02&#.&-&'#$0.,9$$(/0'#2(0.,93#0.02&(9(#0.#*
;E9#'& '# +90'&3#0. .#/,($ # ,#$-(2& (0+,3&$(/0 #0 2(), A ,#=(.&
#-#$(&2(4&'�#2.#3&$390&#.,&.#(&3#.'2/($&&$,'#&90#.9'(),##2
'(#M'#2&#$&2&.(-5(H#,.#+#$.9&'-,&.&C1D
#=((/0(.#3.($&'#2&2(.#,&.9,&##>&3(0&,0,#;3#0#'#&,.7$92-&,&('#0.(+($&,
#2#3#0.(0(+($&.(=)&F$,(.#,('#(0$29(/0A#>$29(/0)&&'#0&.&C1D*&D
(0=#.(&$(0#&,.7$92-9)2($&'#0,#=(.&$(#0.7+($&N)D+#$%&'#2&,.7$92N$D#.9'(
#0+$&'#02&'($(-2(0&'#$(#0$(&$(&2#
0.,9$$(/0'#2(0.,93#0.'#(0=#.(&$(/00#.&#.&-&#+,392&02&-,#90.�
90&#$&2&.(-5(H#,.$090..&2'#ítems.
&.#,7&'#,#-9#.&'#2ítems##2((/90#.(2'#,#-9#.&$0-$(0##0
90&#$&2&,'(0&2*090$&C1D$&(090$&CD&=#$#CD$&((#3-,#C DA(#3-,#CD
'0'##2.(#0#903&A,=&2,093B,($A#21#03#0,3#'('&
#&,,22'#ítems#$2&(+($&02&'(3#0(0#(0.#,0&A#>.#,0&$&'&90&$0+,3&'&
-,.,#,9),*#$0/3($$(&2A&3)(#0.&259##'#&,,22&02(0'($&',# '#2
(0.,93#0.
&2('#4A$0+(&)(2('&''#2(0.,93#0.5ítems+9#,0(0-#$$(0&'-,90,9-'#
,#=(,##$0('#,/2& -#,&$(0&2(4&$(/0'# =&,(&)2#'#2#.9'(A2&'(3#0(0#
E9#(0$('#0#02&40&-&,&).#0#,90&=((/03)F#.(=&
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
23
Original
!
"#$%&'##$()('*'#+#),#,'#
"#$%&'#$#-.&$(/0*1!'#&),(2'#
"#$%&'##$()('*1'#'($(#3),#'#
"#$%&'#$#-.&$(/0*11'#3&,4'#
5 !16
-2($&$(/0'#-,9#)&-(2.#22#=/&$&)90&-,9#)&&90,9-,#'9$(''##3-,#&
E9# $93-2#0 $0 #2 -#,+(2 -&,& -&,.($(-&, #0 #2 #.9'( $0 #2 -,-/(. '# 3#F,&, #2
(0.,93#0.
-2($&$(/0'#2(0.,93#0.0(.##02&#F#$9$(/0'#2�$9#.&&2)F#.
'##.9'(#0#.#$&2&3($,#3-,#&$3#,$(&2##0(9'&'>.#-#$&>&$&
I 02((#(0.#,-,#.&$(/0'#,#92.&'2(0.,93#0.'#3#'($(/0.(#0#90=&2,..&2'#
1-90.(2&3#'(&'#2�$9#.&##0$9#0.,�.,#&!!(0(+($&E9#0#>(.#
#02&3($,#3-,#&C&.#,7&DN(##0$9#0.,�#2,&0'#&111-90.
#-($(0� 2&&.#,7& K'#,&'L0#.# #0.('2 '#3,&0 .&3)(B0
(,=#0-&,&'#+(0(,(#&$#-.&0,#+9.&02&%(-/.#(#0#,&2A2&#-#$7+($&-2&0.#&'&
#0#.&(0=#.(&$(/0C&)2&D
Tabla 2
Determinación de la RSE según puntaje de la encuesta (EARSE-MC)
Tipo Categoría A.
No existe RSE
Categoría B.
Incipiente
Categoría C.
Moderado
Categoría D.
Distinguido
Hipótesis general 0 - 66 67 - 88 88 - 111 112 - 132
Hipótesis específica
(dimensión interna) 0 - 36 37 - 48 49 - 60 61 - 72
Hipótesis específica
(dimensión externa) 0 - 30 31 - 40 41 - 50 51 - 60
Nota. 5& ,;),($& (,=# -&,& ('#0.(+($&, 2& $&2('&' '# E9# &-2($&0 2& 3($,#3-,#& $3#,$(&2#
2&),&$(/0-,-(&
RESULTADOS
0#.&#$$(/0#-,##0.&02,#92.&').#0('#0#2.,&)&F'#$&3-'#'#2&'
=&,(&)2#'##.9'(*'(3#0(/0(0.#,0&A'(3#0(/0#>.#,0&090&02((+(0&2#-,##0.&2&
=&2,&$(/0'#2&%(-/.#(#0#,&2'#2#.9'(
Dimensión interna
Hipótesis específica dimensión interna
5&-,$.($&'#'#'##2,'#0#$0/3($$(&2A&3)(#0.&200(3-2#3#0.&'&-,
23($,0#$('#$3#,$(&2-,3#0,#09-#,&$(/0A#.(/0&'3(0(.,&.(=&(0.#,0&
#&$9#,'$0#2&02(('#'&.'#2�$9#.&&-2($&'($,0#$($3#,$(&2#
'#(9'&'>.#-#$&>&$&#).9=90&3#'(&'#2$3-&,&,2&$026-90.'#2
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
24
Original
!
"#$%&'##$()('*'#+#),#,'#
"#$%&'#$#-.&$(/0*1!'#&),(2'#
"#$%&'##$()('*1'#'($(#3),#'#
"#$%&'#$#-.&$(/0*11'#3&,4'#
5 !16
=&2,'#2(0.,93#0.#02&'(3#0(/0(0.#,0&2,#92.&'(0'($&0E9##2=&2,'#2&3#'(&#
(0+#,(,&2&-,9#)&'##.##.9'(*
Ho= x
≤ p = Ho = 55.39 ≤ 72
0'#*
>O P3#'(&'#2&3($,#3-,#&
-P-90.&F#'#2.#.
0#2,9), (0.#,0 2&3($,#3-,#& #-($(0&,0 #02& $&.#,7& K'#,&'L#0.,# #2
,&0 & ! $0 90& 3#'(& '# , 2 E9# # $0$29A# E9# 2& 3($,#3-,#&
$3#,$(&2#(3-2#3#0.&0-,$.($&'# #09 -#,&$(/0A #.(/0&'3(0(.,&.(=&(0.#,0&A
&;0#>(.#0,#&'#3#F,&-&,&-($(0&,##02&$&.#,7&K(.(09('LC&)2&D
Tabla 3
Resultado de la hipótesis específica de la dimensión interna
Categoría Rango
A.No existe 0 al 36
B.Incipiente 37 al 48
C.Moderado 49 al 60
D.Distinguido 61 al 72
Nota. 2&),&$(/0-,-(&
Elementos encontrados en la dimensión interna
Enfoque económico: #21Q'#2&3($,#3-,#&$3#,$(&2#E9#-&,.($(-&,0#0#2#.9'(
#2 Q $93-2#0 $0 9 )2(&$(0# +($&2# -#, 2& 3&A,7& 0 #0.,#& 90& +&$.9,& &2
$2(#0.#
Enfoque social: #'#.#$./E9##2Q'#2#3-2#&'.(#0#090%,&,(2&),&29-#,(,&2&
$%%,& #;0#20,# '#2.&' <0('#>($&0C1D'#$,#.&'#0 2&5#A
"#'#,&2'#2,&)&F#0#2&,.7$921!N2&3($,#3-,#&0.(#0#090(.#3&'#-&'#%,&
&'($(0&2# &0 2 #2 Q 3&0.(#0# 90& F,0&'& $0 90 %,&,( &$$#()2# &3)(B0 #
'#$9),(/E9#2&3($,#3-,#&;0($&3#0.#+,#$#0$9,'#$&-&$(.&$(/0&9#3-2#&'
$9&0' # (0.#,&0 & 2& -2&0.(22& '# $2&),&',# '#-9B 0 ,#$()#0 (0+,3&$(/0 E9# 2#
-#,3(.&'#&,,22&,#-,+#(0&23#0.#'#)('&2&$&,&$.#,7.($&-#,&.(=&A(.#3.($&'#2
.,&)&FN#.$022#=&2&+&2.&'#(0.#,&$(/0$0#2-#,0&29&0'2#3-2#&'##0+#,3&0
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
25
Original
!
"#$%&'##$()('*'#+#),#,'#
"#$%&'#$#-.&$(/0*1!'#&),(2'#
"#$%&'##$()('*1'#'($(#3),#'#
"#$%&'#$#-.&$(/0*11'#3&,4'#
5 !16
,#$()#0&-A(0+,3&2-,-&,.#'#2&3($,#3-,#&-,3#'('#90&&-,.&$(/0#$0/3($&
#02&.3B'($&(0&090'7&'#,#$9-#,&$(/0N2&3&A,7&0#.(0$,(.#0#2#9,
$(&2
0,#2&$(/0&2&$3-($(/0'#2-#,0&2#2 1Q'#2&3($,#3-,#&090$&.3&$3
+&$.,(3-,.&0.#$0.,&.&, #3-2#&''# 3&0#,&#E9(.&.(=&N'#)('& 2&-,#+#,#0$(&%&$(&2&
39F#,#-,9+&$(2('&'-&,&),(0'&,90&&.#0$(/0'(,#$.&&2$2(#0.#0#2$&'#2%3),#
#$9-&0#0&$.(=('&'#E9#(3-2($&090#+9#,4+7($3&A,
Enfoque ambiental: 0#2#F#&3)(#0.&2#('#0.(+($/E9#2&3&A,7&'#2&3($,#3-,#&9&
)2& '# -2.($ -&,& #0.,#&, 9 -,'9$. 290& '(+(#,#0 '# 9.(2(4&, #.# 3&.#,(&2 (0
#3)&,#90&-,$.($&39A$3;0-,E9#9$2(#0.#22($(.&0$039$%&+,#$9#0$(&
21 Q090$&#-&,&2&)&9,�,0($&#(0,0($&N3(#0.,&E9##216Q#M&2/E9#
(#3-,#22#=&&$&)#.&&$$(/0,#&0'&2&0.#,(,,#9.(2(4&0#2$&,./0-&,&&$.(=('&'#
#0$(22&N9&0+$&%,,&',#'##0#,7&A$0$#'#0909&-,-(&''#2&9&N/2E9##2
!!Q090$&2#(0+,3&&9#3-2#&'),#-,$.($&-&,&$9('&,#23#'(&3)(#0.#
Dimensión externa
Hipótesis específica dimensión externa
#>(.#0 -,$.($& '# '#'# #2 ,'#0 #$0/3($ $(&2 A &3)(#0.&2 -, -&,.# '# 2
3($,0#$('#$3#,$(&2-,3#0,#02&,#2&$(/0$0#2#0.,0(03#'(&.
#&$9#,'$0#2&02(('#'&.'#2�$9#.&&-2($&'($,0#$($3#,$(&2#
'#(9'&'>.#-#$&>&$&#).9=90&3#'(&'#!1!2$3-&,&,2&$02!-90.'#2
=&2,'#2(0.,93#0.#02&'(3#0(/0#>.#,0&2,#92.&'&,,F&0E9##2=&2,'#2&3#'(&#
(0+#,(,&2&-,9#)&'##.##.9'(*
Ho= x
≤ p = Ho = 26.16 ≤ 60
0'#*
>O P3#'(&'#2&3($,#3-,#&
-P-90.&F#'#2.#.
0#2,9), #>.#,02&3($,#3-,#&#-($(0&,0#0 2&$&.#,7&K#>(.#L #0.,##2
,&0&$090&3#'(&'#!1!,2E9##$0$29A#E9#2&3($,#3-,#&$3#,$(&2#
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
26
Original
!
"#$%&'##$()('*'#+#),#,'#
"#$%&'#$#-.&$(/0*1!'#&),(2'#
"#$%&'##$()('*1'#'($(#3),#'#
"#$%&'#$#-.&$(/0*11'#3&,4'#
5 !16
022#=&0&$&)-,$.($&'##0#23)(.#$0/3($$(&2A&3)(#0.&2#0,#2&$(/0$0#2
#0.,0(03#'(&.C&)2& D
Tabla 4
Resultado de la hipótesis específica de la dimensión externa
Categoría Rango
A.No existe 0 al 30
B.Incipiente 31 al 40
C.Moderado 41 al 50
D.Distinguido 51 al 60
Nota.2&),&$(/0-,-(&
Dimensión externa de las microempresas
Enfoque económico: 0#2&-#$.#$0/3($#2 1Q'#2&3($,#3-,#&090$&&'E9(#,#
9-,'9$.$0-,=##',#'#2&,#(/0'#)('&2&&9#0$(&'##3-,#&E9##'#'(E9#0
& 2& +&),($&$(/0 '# &,.7$92 -&,& #, $3#,$(&2(4&' -.#,(,3#0.# <0 '#$9),(3(#0.
(0(+($&.(=#E9##261Q'#2#3-2#&',&'($�(9'&'>.#-#$-,2E9#2'9#M
'# 0#$( .(#0#0 2& &-#,.9,& '# $0.,&.&, -#,0&2 '# #.# 390($(-( A '# $390('&'#
&2#'&M&.&2##2$&'#2-)2&',#E9#22#&0&(9'&'>.#-#$&)9$&,.,&)&FA3#F,&,
9$&2('&''#=('&
Enfoque social: 0 #2 &-#$. $(&2 # )#,=/ 2& +&2.& '# -,,&3& '# 90(/0 #0.,#
3($,#3-,#&,( 2& 3&A,7& # #0+$& #0 2& #.(/0 '#2 0#$( -&,& #0#,&, =#0.& A
$0$#'#0 3#0, -,(,('&' &2 &-A 2('&,( &3-$ .(#0#0 +,3&'# &%,, A -,B.&3
(0+,3&2#0.,##222!Q,#$0$(/E9#090$&%&,#&2(4&''0&$(0##0#-#$(#0(%&
-&,.($(-&'#0&$.(=('&'#$390(.&,(&N'#2&3($,#3-,#&E9#.(#0##.#.(-'#&$$(0#
2&22#=&0&$&)39A#-,'($&3#0.#
Enfoque ambiental: 0 #2 ,9), &3)(#0.&2 2& 3($,#3-,#& 0 (3-2#3#0.&0 &$$(0# '#
$0$(#0.(4&$(/0*#26Q0-&,.($(-&0#0&$.(=('&'#'#,#+,#.&$(/0#261Q0$-#,&
#0&$.(=('&'#-&,&3&0.#0#,2(3-(&2&$(9'&'#26Q'#$0$#090-,$#'#'##$%'#
,#('9,#F#3-2#29'#90&-2&0.&'#,#$($2&F#A#21Q090$&%&0+(F&'$&,.#2##0
2&-&,.#(0.#,0&A#>.#,0&'#9#.&)2#$(3(#0.
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
27
Original
!
"#$%&'##$()('*'#+#),#,'#
"#$%&'#$#-.&$(/0*1!'#&),(2'#
"#$%&'##$()('*1'#'($(#3),#'#
"#$%&'#$#-.&$(/0*11'#3&,4'#
5 !16
Hipótesis general
02&%(-/.#(#0#,&2'##.##.9'(#'#.#$./E9#2&3($,#3-,#&(3-2#3#0.&0-,$.($&
'##0$&2('&'(0$(-(#0.#2,#&'#3#F,&#(3-92&,2&)9#0&-,$.($&-&,&).#0#,
90&3&A,(0$('#0$(�#2#0.,0'# '#&,,220 2& '(3#0(/0(0.#,0&2&3($,#3-,#&
).9=(#,0 2& &.#,7& * K'#,&'L # '#$(, # #0$0.,&,0 -,$.($& '# #0 9
-#,&$(/0A#.(/0&'3(0(.,&.(=&(0.#,0&02&'(3#0(/0#>.#,0&0#>(.#0-,$.($&'#
#0#2,9),#$0/3($$(&2A&3)(#0.&2C&)2&D
Tabla 5
Evaluación de hipótesis
Tipo de hipótesis Categorización de RSE
Hipótesis general Categoría B. Incipiente
Hipótesis específica
(dimensión interna) Categoría C. Moderado
Hipótesis específica
(dimensión externa) Categoría A. No existe
Nota. #92.&''# 2�$9#.& CD&-2($&'&& 90&39#.,& '#3($,#3-,#�
(9'&'>.#-#$&>&$&
CONCLUSIONES
0#2$93-2(3(#0.'#2)F#.(=('#0.(+($&,2&&$$(0#'##02&3($,#3-,#&'#2#$.,
$3#,$(&2 #0 (9'&' >.#-#$&>&$& # ,#$0$# E9# 2& 3($,#3-,#& %&0 '#&,,22&'
-,$.($&'# '# +,3&(0$(-(#0.#A #-0.0#&$0 ,#2&$(/0& 2&#.(/0&'3(0(.,&.(=& A
%&$(#0.,0(03#'(&.
2#.9'(-#,3(.##M&2&,E9#-&,&2&&'-$(/0'#903'#2'#0#$()&&'#09)#0#+($(
A#0#2'#2&$(#'&'#,#E9(#,#&93(,2'#&+7(9(#0.#*#0-,(3#,(0.&0$(&,#$()(,2&
$&-&$(.&$(/0&'#$9&'� ,#2&$(/0&2&$&,&$.#,7.($&'#90&90('&'#$0/3($&$(&23#0.#
,#-0&)2#N $3-,#0'#, E9# 2& # 90 &90. '# $&,$.#, =290.&,( A 0 # &.,()9()2#
;0($&3#0.#&2&3#'(&0&A,&0'##3-,#&N(0$29(,2&-&,.($(-&$(/0#0#E9(-'#2)(#,0A
2& #0.('&'# #$0/3($& #0 2& (3-2#3#0.&$(/0 '# )9#0& -,$.($&&3)(B0 # $0('#,&
-#,.(0#0.#2&0#$#('&''#(3-2#3#0.&,+,(0+,3&.(=A$,.3#.,&F#),#)9#0&-,$.($&
'##0$,'(0&$(/0$0#2)(#,0390($(-&2'(,(('&23($,#3-,#&,('#(9'&'
>.#-#$&>&$&$0#2-,-/(.'#&'-.&,2&N'($%&-,-9#.	(#,#0-##&2
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
28
Original
!
"#$%&'##$()('*'#+#),#,'#
"#$%&'#$#-.&$(/0*1!'#&),(2'#
"#$%&'##$()('*1'#'($(#3),#'#
"#$%&'#$#-.&$(/0*11'#3&,4'#
5 !16
,#92.&' '#2 #.9'( .&0 2 #2 Q '# 2 -,-(#.&,( .#0',7& 2& '(-($(/0 '# ,#$()(,
(0+,3&$(/0'#3&0#,&,&.9(.&-,E9#0(0=#,.(,7&0#090.&22#,),#,#-0&)(2('&'$(&2
-,(0$(-&23#0.#-,2&(3-2($&$(/0'#2'##3)2#$0/3($A#2.(#3-,#E9#,('-&,&&(.(,&
90.&22#,'#$&-&$(.&$(/0'#
-&,.(,'#2%&22&4#-,-0#E9##2#.9'('#2&$0('#,#90&=#,.(#0.#&$(&'&
&2&$&,&$.#,7.($&'#2&3($,#3-,#&'#'#9#.,9$.9,&,&0(4&.(=&0(=#2'#(0,#A
+,3&'#-#,&,#0#23#,$&'A&E9#'#)('&2&$0'($(0##0E9##'#&,,22&#.#.(-
'##3-,#&A9(3-&$.0'#)#,7&$3-&,&,#'(,#$.&3#0.#$0,&0'#(0'9.,(&>(3#
(2&3&A,7&'#2&3($,#3-,#&(.9&'&$(9'&'#-#E9#M&40&,9,&2#$93-2#0$0
2&$&,&$.#,7.($&370(3&'#&$9#,'&2&$2&(+($&$(/0'#2&3($,#3-,#&,#.#3.(=
#$0('#,&0#$#&,(&$.&,2&2&$0'($(0#A&$$(0#'#$&'�.('&'#$0/3($&<0&
#-0&)(2('&'$(&2($,#3-,#&,(&2CDE9#$0.#3-2#&&E9#22&3($,#3-,#&E9#
'##3-#M&0&$$(0#=290.&,(&'#,#-0&)(2('&'$(&2#09#.(/0(0.#,0&&'3(0(.,&.(=&
A#02& ,#2&$(/0$0 #2#0.,0(03#'(&.-,$9,&0'#2)(#0#.&, #02& #$037&2$&2 #02&
$(#'&'A#02,#$9,0&.9,&2#N&'#3'0'##23($,#3-,#&,(&93$3-,3(
$(&2'#(0+,3&,&9#3-2#&'A&2&$(9'&'&07&),#3#'('&-,#=#0.(=&-&,$9('&'
'#2 3#'( &3)(#0.# '#'# 9 #.&)2#$(3(#0. 3#'(&0.# 2& ,#'# $(&2# '# 2& 90('&'
#$0/3($&
REFERENCIAS
G#0 C1DSocial Responsibilities of the Businessman<0(=#,(.A+ G&,#G&
(.A%..-*@@)(.2A@E#IG
&F(& : C1D Responsabilidad Social Empresarial: Los fundamentos R'($(/0 S(0'2#T
3-,#)(2(.A%..-*@@&340.@ J#<
%#0UJ#,)(0C1DEvolución histórica de los conceptos de la responsabilidad social
empresarial y de la sustentabilidad corporativa.V0,#0.#,0&$(0&2'#(#0$(&
'3(0(.,&.(=&<0(=#,('&''#.&($&%..-*@@)(.2A@WX)11
3((/0'# 2&390('&'#9,-#& C1DLibro Verde. Comisión de las Comunidades
Europeas. Fomentar un marco europeo para la responsabilidad social de las empresas
3((/0'#2&390('&'#9,-#&.%..-*@@)(.2A@,<A5(
Identificación de Acciones de Responsabilidad Social Empresarial de Microempresas en Ciudad Ixtepec, Oaxaca.
VILLALOBOS-MARTÍNEZ A., HERNÁNDEZ-NOLASCO L., CRUZ-CELIS F. DE J.
29
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5 !16
0,#'#2 .&'<0(' #>($&0C11'# F90(DArtículo 16Ley Federal del
Trabajo. (&,(+($(&2'#2&"#'#,&$(/01 %..-*@@)(.2A@<3Y
,'#, : C1D 5& ,#-0&)(2('&' $(&2 #2#2B$.,($& A &'3(0(.,&$(0# -;)2($&* 2
$& '# 2B$.,($& #0 #2 &22# '# B>($ A #2 A90.&3(#0. '# 90$(/0 >.&2.#-#$
&>&$&Ciencia y Sociedad, 43C D6 %..-*@@)(.2A@ !%1X
<CD($,0#$(#0#2,&3'#$3#,$(&2-,3#0,#0(9'&'>.#-#$&>&$&.
<%..-*@@)(.2A@ Y9
&.&C1D(#M '#2+,3&. '##$&2&.(-5(H#,.*90 #.&''# 2&$9#.(/0Revista
Electrónica de Investigación Educativa, 20C1D 6%..-*@@)(.2A@%5
,3&4&:$%&:U&37,#4"CD#-0&)(2('&'$(&2#3-,#&,(&2#0#2$9&',*
),'&F#'#'# 2& #0'& Revista de Ciencias Sociales, 26CD <0(=#,('&''#2
W92(�#49#2&%..-*@@%,#(0H@&5
B2#4C11D<0,#$,,('%&$(&2&#-0&)(2('&'$(&2,-,&.(=&Revista Ciencias
Estratégicas, 19CD#'#227023)(&6 %..-*@@)(.2A@1$4
