Corporate social responsibility in meat MIPYMES and ethos indicators

Abstract

Corporate Social Responsibility (CSR), as an institutional, voluntary, and binding decision, implies that companies adopt organizational management strategies aimed at competitiveness. This involves engaging economic agents within the territory (García et al., 2023) as a managed process, fostering environments that promote concerted interrelationships with stakeholders. This consolidates a systemic productive proposal with internal and external effects on the business, impacting beyond the economic objectives of investors and supporting strategies to strengthen market share (Castrillón-Castaño et al., 2021).
The meat-selling businesses near the San Francisco Market in Bucaramanga form a traditional commercial sector with a steady flow of customers. They primarily supply the region's institutional market, experiencing significant sales declines that are partially offset by sales to local households. These businesses employ migrant workers and are undergoing generational changes in ownership, with the intention of serving the expanding regional business market in the food service industry.

Objectives. This study analyzes the level of integration of corporate social responsibility (CSR) in retail meat production units near the San Francisco Market in Bucaramanga and their commitment to the environment, using the ETHOS Indicators Model as a tool to support regional competitiveness.

Methodology: The ETHOS Indicators Model (De Melo and Cocco, 2024) (Duque et al., 2013) is a tool that helps determine the level of application of sustainability and social responsibility incorporated into businesses through a practical, free-access questionnaire applicable to production units of all sectors and sizes (ETHOS Institute, 2025).

The methodology involved mixed-methods research on 15 production units selected through voluntary sampling, applying inductive and descriptive methods. Trends in approaches to corporate social responsibility thinking between 2010 and 2024 were analyzed using bibliometrics. Next, the conditions for incorporating CSR into the business of the production units are examined, focusing on aspects of sustainability, business ethics, governance, labor relations, environmental management, social impact, and community collaboration. This is based on the application of the questionnaire and the ETHOS Indicators Model Methodology. From this, strategies to promote the incorporation of CSR practices are proposed.
Results: The results show that the organizations are at an initial stage of incorporation. Only 22.4% of the actions considered are implemented. Favorable factors include ethical commitments in the corporate culture, positive relationships with competitors, and dialogue with stakeholders. However, a lack of interest in the social balance sheet is noted; minimal levels of employee participation in decision-making; a low rate of discrimination in hiring; minimal commitment to the environmental component, particularly in relation to child development and diversity; a lack of awareness of potential risks in the performance of work; and minimal interest in political relations and social leadership actions. Their main strengths lie in positive customer service and a willingness to embrace change.
Conclusions: Corporate social responsibility encompasses ethical, social, and environmental aspects that align with current trends in document development, including proposals for waste reduction in production processes, sustainable resource use, and long-term value creation for communities and the environment. The study indicates potential for expanding intervention in the study area, given the willingness of business owners to support these processes and strengthen the evaluated aspects aimed at enhancing competitiveness.