PRÁCTICAS DE RESPONSABILIDAD SOCIAL EN MATERIAAMBIENTAL EN MIPYMES FLORÍCOLAS YFINANCIAMIENTO: UNAAPROXIMACIÓN EMPÍRICA SOCIAL RESPONSIBILITY PRACTICES IN ENVIRONMENTAL MATTERS IN MIPYMES FLORICULTURE AND FINANCING: AN EMPIRICALAPPROACH

Abstract

Corporate Social Responsibility (CSR) has different action fields that incorporate activities that improve
the performance of the company, so although this concept is not close for MiPyMES, these companies
could incorporate some method of CSR practices, because they have more flexibility and have a more
direct relationship with its customers, however, we believe that such practices are not incorporated in
these kind of companies due to financing obstacles that they faced.
For that reason the goal of this study is to analyze the MiPyMES floriculture of San Lorenzo Tlacotepec
that have some financing and the relationship to incorporate practices Corporate Social Responsibility
(CSR) in environmental material. An instrument with the indicators of the Global Reporting Initiative
(GRI) was developed. The study was composed a sample of 30 MiPyMES floriculture from the
community of San Lorenzo Tlacotepec, the main results show that MiPyMES considered uses some
type of financing and make environmental practices social responsibility without this part of their
planning.