“…The organizations therefore seek to align their activities to satisfy social desires, since by remaining operating in the environment in which they operate, they must act within the limits of what is considered a socially acceptable conduct (O'Donovan, 2002). In the view of Campos et al, (2017) , when carrying out certain social, and/or environmental actions, in accordance with the Theory of legitimacy, companies would not necessarily be thinking about the well-being of the community; but, rather seeking to adapt to the rules imposed by the institutional environment in which they are inserted, in order to avoid future sanctions such as fines, specific regulations, social pressures, damages, reparations, damages, among others.…”