Undoubtedly, the profound changes that have occurred in society worldwide in recent decades have created an urgent need to review and modify some aspects of business, so that Corporate Social Responsibility is gaining a presence increasingly important in the business sector. In that sense, the so-called Corporate Social Responsibility has become one of the key points that any public or private entity may overlook, including those native to countries which have not yet released the scope of the same. Such is the case of Peru, where there is still no corporate conscience or a legal framework to meet current requirements regarding Corporate Social Responsibility, as happens in other countries. To not go that far, in other Latin American countries such as Costa Rica, Argentina, Colombia and Chile, and there have been attempts to provide compulsory for Corporate Social Responsibility through ...