Factores que influyen en la toma de decisiones sobre la RSC: Un estudio comparativo sobre las percepciones de estudiantes peruanos y brasileños

The attention on corporate social responsibility (CSR) in decisions about business performance is influenced by several factors, among which the personal beliefs of decision makers for what are the responsibilities of the business in society –internal personal motivation factor– and the influence of the stakeholders with which the organizations interacts –external environment motivation factor– stand out. The study shown in this paper, conducted on a sample of graduate students from Peru and Brazil, aimed to analyse how these factors are perceived when they have prioritize the various fields of social action of the business. The results indicate that the economic factor tends to be the main motivator in most decision-making processes. Moreover, the fact that interest groups exert a greater influence on issues related to the supply of products and services, context in which the perceived legitimacy of the demands of these groups is the attribute that stands out as the most evident important to prioritize the areas of business performance.