“…Others have carried out activities related to CSR without establishing measurement mechanisms, which diminishes their continuity and effectiveness (Tian et al, 2023). Finally, some companies have implemented strategies, but without articulating actions with other organizations or to hide the precarious working conditions for their own employees (Martin, 2023;Servaes et al, 2023). In other words, there has been a tendency towards personalization and leadership image, rather than collaboration and collective development, despite the benefits that the latter could have, both for the company and for its community (Torres et al, 2023).…”