In 2015, nearly 150 heads of state met, including Panama, at the Sustainable Development Summit, in which the 2030 agenda was presented, which consists of several important action plans, to develop 17 development objectives. Sustainable, such as gender equality, Education and Equity, Zero Hunger, health, among others. This 2030 plan is carried out by the Ministry of Commerce and Industry, which, together with several private companies, is monitoring these objectives, which benefit many communities, therefore, the population and the country.

During the pandemic, several media outlets published the news that many companies had to close, and the question is, did companies assume their corporate social responsibility in Panama?

The objective of this essay is to demonstrate that several companies assumed their role with human resources and their sustainable development in the communities.

The methodology used is to analyze and describe how each company achieved its corporate social responsibility objectives around sustainable development and make an analysis of the National Diagnosis on the situation of Social Responsibility in Panama, in terms of Sustainable Development and the benefited communities.

In conclusion, several companies such as: Banco General de Panama, MELO group, and the Panama Canal Authority, among others, made contributions both to sustainable development and to their communities.