a balance between economic prosperity and the care of their employees and the environment. Today even the banking sector has implemented measures in relation to CSR, restricting the rotation of resources to projects of nature destructive that endanger people’s health and the environment. Refers to a real awareness about CSR implies not only keep in mind the sociocultural context, if not attention also needs and problems that exist. The socio-political aspect is essential for a real planning and projection of resources to implement corporate social responsibility policies. What we want to emphasize is that not all topics have the same relevance according to the geographical and political region where the company develops activities. Aspects such as ethnicity, levels of healthiness, economic level among others, may be the key to the effective development of CSR. It is important that companies are aware of these aspects before making investments on the topic in question. SMEs in Costa Rica copyright original and source of the article.