Exploring CSR in Mexican SMEs: practices and perceptions

Purpose This study aims to explain the relationships between corporate social responsibility (CSR) perceptions, practices, social capital and implementation barriers in Mexican small and medium-sized enterprises. (SMEs). Design/methodology/approach Using a validated questionnaire, a cross-sectional survey was conducted with 47 SMEs from diverse sub-sectors in Guadalajara, Jalisco and Culiacán, Sinaloa. Descriptive statistics, correlation analysis and cross-tabulations were used to test three hypotheses grounded in stakeholder and social capital theories. Findings Only H2 is fully confirmed, with CSR practices enhancing social capital, particularly in service-oriented sectors (62% stakeholder engagement). H3 is partially supported, as financial constraints (60%) and low CSR awareness (70%) limited adoption among small firms, while medium enterprises adopted more formalized strategies. H1 is supported only qualitatively, as CSR perceptions correlated with stakeholder-oriented practices such as health-care benefits (r = 0.21), with 82% of managers emphasizing responsibility and actions/management as key CSR themes. Research limitations The sample, restricted to Jalisco and Sinaloa, limits generalizability, necessitating broader, multi-regional studies to capture diverse CSR dynamics across Mexico’s 32 states. Theoretical implications This study refines stakeholder and social capital theories by highlighting how familism, a cultural norm emphasizing communal ties, drives stakeholder engagement in Mexican SMEs, contrasting with Western CSR models’ focus on formalized strategies. It advocates for institutional theory to explore regulatory impacts, encouraging broader research in emerging economies. Practical implications Tailored training programs can align CSR with SME business goals, addressing low budget allocation (13/47 SMEs). Collaborative platforms and tax incentives may reduce financial and awareness barriers, enabling managers and policymakers to enhance CSR adoption and sustainability. Social implications By fostering stakeholder engagement, CSR strengthens community trust and social capital in Mexican SMEs, supporting cultural values like familism. This contributes to sustainable economic and social development, enhancing societal well-being in emerging economies. Originality/value This study offers novel insights into recent CSR perceptions and actions in Mexican SMEs, addressing a significant gap in an under-researched context.

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Publication Details

Journal
European Business Review
Published
2026-03-12
DOI
https://doi.org/10.1108/ebr-01-2025-0018
Primary Topic
Corporate Social Responsibility Reporting
Type
article
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article

Exploring CSR in Mexican SMEs: practices and perceptions

Marcia Lorena Rodríguez-Aldana, Lilia Artemisa Cortez-Angulo, Mauro Rodriguez-Marin
European Business Review
Corporate Social Responsibility Reporting
article

Exploring CSR in Mexican SMEs: practices and perceptions

Marcia Lorena Rodríguez-Aldana, Lilia Artemisa Cortez-Angulo, Mauro Rodriguez-Marin
article en

Abstract

Purpose This study aims to explain the relationships between corporate social responsibility (CSR) perceptions, practices, social capital and implementation barriers in Mexican small and medium-sized enterprises. (SMEs). Design/methodology/approach Using a validated questionnaire, a cross-sectional survey was conducted with 47 SMEs from diverse sub-sectors in Guadalajara, Jalisco and Culiacán, Sinaloa. Descriptive statistics, correlation analysis and cross-tabulations were used to test three hypotheses grounded in stakeholder and social capital theories. Findings Only H2 is fully confirmed, with CSR practices enhancing social capital, particularly in service-oriented sectors (62% stakeholder engagement). H3 is partially supported, as financial constraints (60%) and low CSR awareness (70%) limited adoption among small firms, while medium enterprises adopted more formalized strategies. H1 is supported only qualitatively, as CSR perceptions correlated with stakeholder-oriented practices such as health-care benefits (r = 0.21), with 82% of managers emphasizing responsibility and actions/management as key CSR themes. Research limitations The sample, restricted to Jalisco and Sinaloa, limits generalizability, necessitating broader, multi-regional studies to capture diverse CSR dynamics across Mexico’s 32 states. Theoretical implications This study refines stakeholder and social capital theories by highlighting how familism, a cultural norm emphasizing communal ties, drives stakeholder engagement in Mexican SMEs, contrasting with Western CSR models’ focus on formalized strategies. It advocates for institutional theory to explore regulatory impacts, encouraging broader research in emerging economies. Practical implications Tailored training programs can align CSR with SME business goals, addressing low budget allocation (13/47 SMEs). Collaborative platforms and tax incentives may reduce financial and awareness barriers, enabling managers and policymakers to enhance CSR adoption and sustainability. Social implications By fostering stakeholder engagement, CSR strengthens community trust and social capital in Mexican SMEs, supporting cultural values like familism. This contributes to sustainable economic and social development, enhancing societal well-being in emerging economies. Originality/value This study offers novel insights into recent CSR perceptions and actions in Mexican SMEs, addressing a significant gap in an under-researched context.

European Business Review
Tecnológico de Monterrey (MX)
Openalex Percentile: Top 25%
Corporate Social Responsibility Reporting
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