“…: Cegarra-Navarro et al, 2016;Inkinen, 2016). Employee development and managerial competence development are relevant I-CSR investments that can impact company operations (Agan et al, 2016;Chen & Huang, 2009;Ferraz & Gallardo-Vazquez, 2016), particularly in transitional economies (Lau, 2011;Rettab, Brik, & Mellah, 2009), where access to technical and higher education is often limited and costly (Dourado, 2007). Therefore, we propose that:…”