FROM RESPONSIBILITY TO ACTION: CORPORATE SOCIAL RESPONSIBILITY AS A DRIVER OF SUSTAINABLE DEVELOPMENT AT MACROMAR CUSTOMS AGENCY PERU 2024

Abstract

This study aimed to analyze how Corporate Social Responsibility (CSR) can serve as an effective driver of sustainable development within the operational context of the customs agency MACROMAR, located in Callao, Peru, during 2024. A quantitative research approach was adopted, with a non-experimental, cross-sectional, and correlational design. Data were collected through a Likert-scale survey administered to a census sample of 50 employees. Results revealed a very strong positive correlation between CSR practices and sustainable development (r = 0.884; p < 0.001), as well as significant associations between the dimensions employees–continuous improvement (ρ = 0.882) and society–environmental management (r = 0.808). However, a 100% negative perception was identified regarding the organization’s environmental practices, highlighting a critical weakness. It is concluded that, although CSR actions positively influence organizational sustainability, their true transformative effect can only be achieved through the implementation of clear, participatory, and sustainable environmental policies—shifting from responsibility to tangible action.