This article aimed to analyze, under a focus on human capital and processes, the relationship between Corporate Social Responsibility and the Organizational Climate of SMEs in Guayaquil due to the limitation in their economic capacity that is reflected in statistics at the national and global levels. The research was of a quantitative type with a correlational scope and a cross-sectional nonexperimental design. A questionnaire composed of 28 statements measured on the Likert scale was used, validated by an exploratory factor analysis and expert people. The study dimensions were elaborated on the basis of the European Social Model and the proposal of Pazmay and Ortiz. The sample was of 391 collaborators from different economic sectors based on the information of the Superintendence of Companies Securities and Insurance web portal. As a main result, Spearman’s Rho coefficient o...