Corporate Social Responsibility and Intellectual Capital in Organizations of Tacna and Moquegua

Abstract

This study examines the relationship between Corporate Social Responsibility (CSR) and Intellectual Capital (IC) in organizations located in the regions of Tacna and Moquegua, Peru. The topic is particularly relevant given the growing interest in understanding how CSR practices contribute to sustainable development and the creation of intangible value within firms. A quantitative approach with a cross-sectional design was adopted, involving a sample of 141 representatives from micro, small, and medium-sized enterprises. Two validated instruments were used for data collection: the Corporate Social Responsibility Scale (CSR) and the Intellectual Capital Scale (IC). The results indicate that most companies (97,2%) exhibit high levels of CSR, while 71,6% show elevated levels of IC. Moreover, a moderate and statistically significant correlation was identified between the two variables (r = 0,563, p < 0,001). At the dimensional level, the economic, legal, and ethical–philanthropic components of CSR showed consistent relationships with the human, relational, and structural dimensions of IC. Taken together, these findings highlight the strategic interplay between CSR and IC as key determinants of sustainable business development within the regional context of Tacna and Moquegua.