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Neutrosophic Evaluation of CSR Practices in Ecuadorian Companies: Balancing Sustainability, Ethics, and Impact

Abstract:

The analysis of Corporate Social Responsibility (CSR) practices in Ecuadorian companies is a relevant topic due to the indeterminacies existing in their implementation. The general objective of this analysis is to evaluate CSR practices in com-panies, considering aspects such as environmental sustainability, responsibility to employees, business ethics, and financial per-formance. To achieve this, the criteria and comprehensive solutions were evaluated through the modeling of the neutrosophic ELECTRE method. The results of the analysis indicate that the implementation of CSR practices can have multiple benefits, and comprehensive solutions with higher scores were identified, such as the implementation of ethics and transparency policies and the implementation of training and professional development programs. To enhance these comprehensive solutions, it is signif-icant to establish clear and transparent policies, train the personnel, and communicate effectively with the community, and other relevant stakeholders. This ensures that CSR practices in Ecuadorian companies have a positive impact on the community.