IMPLEMENTATION OF INITIATIVES OF CORPORATE SOCIAL RESPONSIBILITY (CSR) IN SMALL AND MEDIUM-SIZED ENTERPRISES: DEVELOPMENT OF AN INSTRUMENT TO MEASURE CSR IN THE MEXICAN SMEs,IMPLEMENTACION DE INICIATIVAS DE RESPONSABILIDAD SOCIAL EN LAS PEQUENAS Y MEDIANAS EMPRESAS: CONSTRUCCION DE UN INSTRUMENTO DE MEDICION DE RSE EN LAS PYMES MEXICANAS

The construction of a measuring instruments in the area of social sciences is clearly susceptible to changing economic demands of society. These changes require the development of increasingly sensitive and sophisticated instruments to measure factors under study. We building a tool to measure Corporate Social Responsibility (CSR) features in Mexican SMEs and their subsequent application to a pilot sample. This process allowed the authors to examine the level of knowledge and commitment of the sector with CSR policies and practices. Derived from the results of the pilot, it was possible to conclude that, in general, the knowledge and application of such practices and policies is implemented partially and in a more intuitive than conscious way