“…Top management plays a leading role in the promulgation of CSR policies and general actions of the organization. This grounds that governance, or corporate governance, is considered as one of the main subjects of study of CSR ( de Fréminville, 2020;Sosa Cardona, Tello-Castrillón, & Pineda Henao, 2020;Tello-Castrillón, 2014, 2021a, 2021bTello-Castrillón, Rodríguez Córdoba, & Varela Barrios, 2013). The key for an organization to assume socially responsible attitudes is in corporate governance with ethical, fair, and inclusive guidelines (Fréminville, 2020;Elkington, 1998Elkington, , 2004.…”