“…Regarding strategic management, it is the owner-manager who leads and directs-with its values, personal and relational attributes-the CSR policies with its stakeholders (Jenkins, 2006;Jamali et al, 2009;Herrera et al, 2013;Nejati and Amran, 2012;Del Baldo, 2015;Meyer et al, 2017). On the other hand, further research on the performance of CSR in companies from emerging countries, including Latin American and Perú, is considered important, due to its own relationship with its stakeholders and institutional influences, which are different from European countries (Luken and Stares, 2005;Jamali et al, 2009;Nejati and Amran, 2012;Pastrana and Sriramesh, 2014;Hernández, 2016;Dubruc et al, 2017;Tran and Jeppesen, 2016;Fortune et al, 2017).…”