Gender effects in the practices of corporate social responsibility in micro, small and medium-sized enterprises of Quintana Roo, Mexico

The main objective of this research was to analyse the relationship between two dimensions, corporate social responsibility (CSR) and the influence of gender on micro, small, and medium-sized enterprises (MSMEs) located in the southern region of Quintana Roo, using a confirmatory factor analysis model with IBM SPSS AMOS 25. Different variables of the microenterprises were examined, such as the factorial structure, reliability, convergent validity, discriminant validity, and the factorial invariance by sex. A total of 384 enterprises from different lines of business were considered, of which 89% were micro-enterprises that employed 1 to 10 workers. The results obtained demonstrate a scale of five factors or dimensions as influential: ethics, employees, clients, providers, and natural environment, as well as 16 items that satisfy the requirements of validity and reliability established for this type of research.