The aim of this study is to analyze the effects of Organizational Learning (OL) and Entrepreneurial Orientation (EO) on the profitability of MSMEs. To this end, field research was conducted on a sample of 1,620 companies located in Argentina (630), Mexico (550), and Ecuador (440). The data collection was carried out between May and September 2020, through a structured questionnaire addressed to the highest level of the company. The results were analyzed and validated using the partial least square (PLS) structural equation modeling (SEM) statistical technique. This work contributes to the development of the literature on dynamic capabilities, social capital theory, and stakeholder theory. Our results reveal that Entrepreneurial Orientation is a determinant variable for generating better Environmental Corporate Social Responsibility (ESCR) practices and is key to increasing the financial profitability of MSMEs. Furthermore, it is found that ESCR is a variable that partially mediates between EO and the Performance of MSMEs.

En el presente trabajo, se aborda la problemática de competitividad de las PYMES exportadoras de la región de Villa María. Se realiza un comparativo con sus pares iberoamericanas, a partir de la metodología suministrada por la FAEDPYME (Fundación para el Análisis Estratégico y Desarrollo de la Pequeña y Mediana Empresa), a efectos de hacer comparables los resultados. Se busca determinar el nivel de competitividad de nuestras empresas en comparación con las del resto de Iberoamérica.