Title: Gender effects in the practices of corporate social responsibility in micro, small and medium-sized enterprises of Quintana Roo, Mexico

Authors: María de Jesús Pérez-Hervert; José Luis Esparza-Aguilar; José Luis Zapata-Sánchez

Addresses: Universidad Autónoma del Estado de Quintana Roo, Boulevard Bahía s/n, Chetumal, 77019, Quintana Roo, México ' Universidad Autónoma del Estado de Quintana Roo, Boulevard Bahía s/n, Chetumal, 77019, Quintana Roo, México ' Universidad Autónoma del Estado de Quintana Roo, Boulevard Bahía s/n, Chetumal, 77019, Quintana Roo, México

Abstract: The main objective of this research was to analyse the relationship between two dimensions, corporate social responsibility (CSR) and the influence of gender on micro, small, and medium-sized enterprises (MSMEs) located in the southern region of Quintana Roo, using a confirmatory factor analysis model with IBM SPSS AMOS 25. Different variables of the microenterprises were examined, such as the factorial structure, reliability, convergent validity, discriminant validity, and the factorial invariance by sex. A total of 384 enterprises from different lines of business were considered, of which 89% were micro-enterprises that employed 1 to 10 workers. The results obtained demonstrate a scale of five factors or dimensions as influential: ethics, employees, clients, providers, and natural environment, as well as 16 items that satisfy the requirements of validity and reliability established for this type of research.

Keywords: corporate social responsibility; CSR; MSMEs; confirmatory factor analysis; CFA; Mexico.

DOI: 10.1504/IJBPM.2025.149011

International Journal of Business Performance Management, 2025 Vol.26 No.6, pp.779 - 794

Accepted: 30 Jan 2024
Published online: 08 Oct 2025 *

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