Copyright (c) 2023 Revista FAECO Sapiens
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The objective of this research was to determine the regulatory and institutional framework under which corporate social responsibility is developed in Panama, the methodology was based on a qualitative, descriptive, non-experimental approach and focused on the constructivist paradigm, based on the documentary technique.The main result of the research suggests that the current managerial philosophy in the country does not maintain a binding nature and is based on the National Plan, which in turn is based on the United Nations 2030 Agenda on sustainable development. Companies perceive social responsibility as part of business strategies and not as the result of moral action; It is recommended that in the future research be carried out aimed at measuring the concrete impact that these actions are producing in the country, and that the importance of regulatory and institutional frameworks be included in their content in the study plans of the Republic.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
