Abstract

In the last decade, there has been a significant increase in the literature analyzing sustainability from different perspectives, across diverse disciplines, and using various measurement indices. However, few studies simultaneously analyze corporate social responsibility practices and the level of sustainable performance from the perspective of sustainable development activities. Therefore, this empirical study, using a sample of 410 Mexican manufacturing companies, aims to identify the effects of adopting and implementing CSR practices on both the level of sustainable performance and sustainable development activities. The results show that the implementation of CSR practices significantly improves both the level of sustainable performance and the sustainable development activities of Mexican manufacturing companies.

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