| Abstract |
Food and Agriculture Organization of the United Nations (FAO), the United Nations Industrial Development Organization (UNIDO) and the International Fund for Agricultural Development (IFAD), together with other international organizations have committed themselves to the development of Corporate Social Responsibility, putting more attention to the social consequences of the activities generated by the companies in the agricultural sector, that go from the beginning of the crop until its transformation, looking for them to find solutions to global problems, from considering their actions to the interested parties in the business activities they develop, especially agricultural manufacturing, which is the industry that has revolutionized the work of the field worker when applying the principles of mechanical energy in the processes related to the planting and harvesting of food. Agricultural manufacturing must provide more than industrialization, that is, generate a value framework that protects the land while in its production process responds to interest groups. However, it is observed that the organizational dynamics of these companies have focused on the development of production, marketing and competitiveness strategies to dominate the markets. On the other hand, there has also been a cycle of accelerated changes and crises in the dominant economic models, creating new demands and requirements for companies, giving rise to concerns centered on ethical aspects. It is in this scenario where social responsibility emerges as a proposal of differentiated management to be voluntary and establish a company-society relationship beyond the legal, focusing on the company recognizing its double act of both, acceptance and negation, that is to say, accepts to promote the social good and refuses to do harm. Even though corporate social responsibility has had great importance since the 80s and 90s it is until the year 2000 that it becomes a global phenomenon being in constant transformation of conceptualization from the neoliberal economic perspective, generating a controversy in the roles of the private sector, government and nonprofit organizations. Corporate social responsibility refers to reconcile the economic interest of companies with social requirements, it has to do with the commitment that organizations must assume and not only with what they want to do, it is socially responsible to the extent that they incorporate human rights, transparency, corporate governance, ethics, environment, philanthropic activities, social investment and good acting with its stakeholders. Companies need a healthy society that in turn has companies in balance, so that the basis of corporate social responsibility is established on three axes: fair and balanced economy, promotion of ethical and social values and protection of the environment; likewise, it must take into account the interested parties in the business activities that are carried out, as the Nobel Prize for Economics Jean Tirole says: "the company must provide protection to interested parties that do not control the decision process". This social perspective basically aims to put ethics into action, starting from the understanding company's responsability with society to take voluntary measures that lead to an improvement in the quality of life of the actors involved. Situation that is accompanied by challenges that lead to a correlation of the academic field with business and social. Taking as a starting point the application of social responsibility for ethical performance and that is assumed voluntarily and not as an imposed action, it has been proposed to study how to advance in the social transformation in agricultural manufacturing, for which exposes an analysis of social responsibility in a case study, considering that this methodological premise has a high descriptive content that allows to show the complexities of the same and arrive at an approach of the explanations in terms of how the events happen and why. The notion taken up for this study of social responsibility is based on corporate citizenship, which indicates that the company must not only have responsibilities with stakeholders and shareholders but must act as a citizen who has obligations and rights. The Boston College proposal for corporate citizenship is used as an analysis model, which establishes that social responsibility is the way in which the company complies with its ethical and fundamental values through the minimization of damage and maximization of the benefit by responding to the parties interested and generating a solid financial result. Among the retaken constructs are the four theories of social responsibilities: corporate citizen theory (CCT), corporate social performance theory (CSD), shareholder value theory (TVA) and stakeholder theory (TAI). These theories have different approaches that go from the perspective that the company's social responsibility is only to achieve economic benefits and its commitment is only with the shareholders (TVA), up to retake the theory of corporate citizenship (TCC) in which considers that the organization has rights and obligations towards society, which is the most relevant in this investigation. The theories mentioned above are related to the dimensions proposed by Boston College: concept of corporate citizenship, strategic initiative, leadership, structure, social issues, relationship with stakeholders and transparency. The case study is conducted in Equipos Agricolas RA, which is a company with 40 years on the agricultural manufacturing sector and whose main activity is the design and manufacture of agricultural equipment for planting and harvesting potatoes. It was identified that the company is in a period of recognition of corporate social responsibility, is currently stable in the production of employment and economic benefits, it has more than 120 workers and its staff turnover is minimal. In relation model of corporate citizenship it is located in the initial stage, called elementary, in which the social recognition of its impacts on the environment comes to the generation of employment, payment of taxes and the sale of effective products for planting and potato harvest. This represents the challenge of the capacity for innovation to consolidate the social perspective of a sector that, as FAO has indicated, must contribute with sustainable forms of work that give better results, for which Equipos Agricolas RA requires a formalization of social responsibility to realize an agenda of the same, from a marginal social responsibility. |