Impact or Outputs? Exploring Multinational’s CSR Activities in Mexico

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Abstract

This article aims to explore how multinationals measure CSR activities in Mexico and their alignment with core business activities and Sustainable Development Goals (SDGs). Through a qualitative approach and an exploratory methodology, based on 15 semi-structured interviews with CSR and sustainability managers, the results suggest that multinationals in this sample focus on outputs rather than on impact. Two reasons provided by the interviewees are as follows: (1) impact measurement does not carry any punishment or social reward, so corporations do not have much interest in measuring it; and (2) some corporations do not know how to measure CSR impact, so they usually report outputs in their sustainability reports. The results also suggest a disconnection between CSR and core business activities. Finally, multinationals recognise SDGs as a paramount guide to address the world’s more urgent problems and are starting to link their CSR initiatives to particular goals. However, such efforts are still incipient and mostly mean connecting CSR initiatives and specific SDGs in their sustainability reports
Original languageEnglish
Article number4140
Pages (from-to)4140
JournalSustainability
Volume14
Issue number7
Early online date30 Mar 2022
DOIs
Publication statusPublished - 1 Apr 2022

Bibliographical note

Publisher Copyright:
© 2022 by the authors. Licensee MDPI, Basel, Switzerland.

All Science Journal Classification (ASJC) codes

  • Business, Management and Accounting (miscellaneous)

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