Fatima Rosana Espinoza-Rivera

Corporate social responsibility (CSR) responds to the strategic management of corporate practices with ethical and sustainable commitment values. This study aims to describe the corporate social responsibility actions implemented in Latin America during the COVID-19 pandemic. The sample comprises such corporations as Arcor, Banco de Crédito e Inversiones, and Corporación Favorita, corresponding to Argentina, Chile, and Ecuador. The research methodology was based on a qualitative, cross-sectional, non-experimental design. The study conducted documentary analyses of the annual reports of these companies, ranked among the top CSR in the Merco Ranking. As a result, it was determined that the corporations carried out actions aimed at the economic dimension, with 36% in terms of equitable economic retribution to employees and 41% in terms of their recognition through incentives. Likewise, the social dimension showed that 57% of the company’s actions were aimed at collaborative support to foundations that ensured educational and health factors. On the other hand, the environmental dimension focused 69% of its activities on renewable energies as part of a policy of reducing pollutants. Finally, it can be concluded that CSR actions during the COVID-19 pandemic were used to ensure corporate stability through a range of activities with a socioeconomic and environmental focus without neglecting the strengthening of its corporate reputation.