The Management of the Ethical Committee in Medium Enterprises: An Empirical Study

Abstract

In Corporate Social Responsibility (CSR), the owners, partners and directors go against the dilemma of choosing between an adaptable and flexible methodology, like the SGE21 Norm, that suggests the designation of a committee of ethical management in charge of ensuring the compliance of the adopted CSR, aligning their strategy and goals. This committee is typically appointed by the administrative council, this is fairly normal in big enterprises, but not so much in medium ones. Therefore, this paper has three main goals: identify the influence of variables of upper management, people that form the organization, clients, vendors, social environment, environmental environment a well as competency in the social responsibility of medium enterprises in Celaya, Guanajuato, Mexico (RSEM) and in the committee of ethical and social responsibility management (CGESR). The third is to identify if the committee of ethical and social responsibility gives the same priority in their management as the owners or directors towards the SGE21 Norm. To this effect, the research is taken from a quantitative focus of the descriptive type and linear regression using the Ordinary Least Square Minimum, using a sample of 82 enterprises and proposing the RSEM and CGESR models. The statistical evidence reveals that the models do not have omitted variables and do not have the requirement to include more independent variables. Being evident that the committee of ethical management and the owners, partners or directors agree in giving priority to upper management and clients, demonstrating the importance of establishing a communication channel between both of them in order to work towards the benefit of their goals and CSR.