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Neutrosophic Sets and Systems

Abstract

This study examines the impact of the perception of corporate social responsibility (CSR) on the perceptions of clients, em-ployees, and managers in small and medium enterprises (SMEs) in Ecuador. Utilizing a combination of Structural Equation Modeling (SEM) and Fuzzy Cognitive Maps (FCM), the research addresses how CSR policies influence the various internal stakeholders of companies, identifying complex structures of interaction and perception dynamics that could impact organi-zational performance. This neutrosophic framework not only enhances the understanding of CSR but also promotes the de-velopment of workplace welfare policies that effectively cater to a diverse range of staff needs and expectations. SEM was used to estimate and validate the structural relationships, while FCM helped illustrate the dynamics within the CSR network, highlighting how different perceptions affect and are affected by other variables in the system. The study's findings indicate that the perception of CSR by employees and managers has a direct and significant effect on client perception, corroborating the importance of effective CSR management in enhancing customer satisfaction and overall business performance.

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