Purpose Improvement in the evaluation methodologies used in the public policy and development fields has increased the amount of evidence-based information available to decision makers. This helps firms evaluate the impacts of their social investments. However, it is not clear whether the business sector is interested in using these methods. This paper aims to describe the level of interest in, knowledge of and preferences relating to the impact evaluation of corporate social responsibility (CSR) programs by managers in Latin American companies and foundations. Design/methodology/approach A survey of 115 companies and foundations in 15 countries in Latin America was conducted in 2019. Findings The results indicated that most respondents believed that quantitative impact evaluation could address concerns about CSR program outcomes. However, monitoring and evaluation were primarily seen to be for tracking program objectives rather than for making strategic decisions about innovations to enhance the achievement of outcomes. Decision-making tended to respond to community demands. The main challenges to increasing the use of impact evaluation were the lack of skills and knowledge of management staff and the methodological complexity of evaluation designs. We conclude that there needs to be increased awareness about: the appropriate understanding of social outcomes; the benefits of evaluation; when impact evaluation is useful; how to prepare an evaluation budget; and the effective use of rigorous evidence to inform program design. Originality/value Acceptance by the business sector of quantitative measurement of the social impact of CSR programs will lead to improved outcomes from social investment programs.

Resumen: El artículo revisa el fracaso "relativo" de la Responsabilidad Social Empresarial (RSE) en Chile en un contexto de resistencia territorial, errores de empresas y elementos de transformación socio-política. Se estudian casos de escándalos empresariales y resistencia socio ambiental. Con entrevistas a ejecutivos autocríticos, se propone un esquema de viraje hacia la corresponsabilidad empresarial y la sustentabilidad pactada con los actores territoriales. Se sugiere también un esquema para las industrias extractivas lo que es problemático por su asociación con la evasión tributaria, el daño ambiental, la cooptación de actores y la corrupción. Los esquemas explícitos de mayor sustentabilidad y corresponsabilidad se operacionalizan en el concepto de "Empresas 3 V": Veraces en su información y pago de impuestos, Verdes en sus procesos productivos y en la vocación de mejorar el medioambiente, y Valoradoras de todos los trabajadores (propios y contratistas) así como generadoras de valor futuro para los territorios donde se insertan.Palabras clave: RSE, sustentabilidad, corresponsabilidad, empresas, movimientos territoriales. Extractive industry in transition due to territorial conflicts in Chile: Turning 3 V (green,truthful,valuers)Abstract: The article refers to the "relative" failure of Corporate Social Responsibility (CSR) in Chile, a context with territory-based conflicts, corporate scandals and socio political change. Cases on environmental, territorial and social movements against the current business model are studied.Through interviews to self-critical executives, a scheme to switch to company co-responsibility and sustainability agreed with the territory actors is proposed. The sustainability and co responsibility model proposed is called Companies 3V -for the three words in Spanish Veraces (Truthful) Verdes (green) and Valoradoras (Value-enabling). Truthful regarding information and tax payment disclosure, Green referring to the valued chain processes and their vocation to improve the environment; and conscious of the value of their employees (own and subcontracted) as well as of the value they can create for the communities in which they operate.

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