Template-Type: ReDIF-Article 1.0 Author-Name: Oscar Daniel Licandro Goldaracena Author-Workplace-Name: Cátedra de Responsabilidad Social de las Organizaciones. Universidad CLAEH. Uruguay. Title: Brecha entre teoría e interpretación de la Responsabilidad Social interna en los profesionales de Gestión Humana Abstract: Since human resources management professionals play a main role in the application of Internal Corporate Social Responsibility, it is of scientific and practical interest to know how they interpret this concept. A theoretical interpretation of the concept has been developed by reviewing academic publications and a battery of indicators has been built to measure it. A questionnaire was applied to a sample of members of a human resources management professionals in Uruguay. We found that among these professionals different ways of interpreting Internal Corporate Social Responsibility coexist, and that an important part of them interpret it differently from the theoretical interpretation adopted. Given that numerous investigations on Internal Corporate Social Responsibility are based on the judgment of these professionals, we concluded that it is necessary to include their interpretation of the concept as a control variable. In addition, we considered pertinent to evaluate the theoretical education that these professionals receive on this subject at universities. Classification-JEL: M14 Keywords: internal corporate social responsibility; professionals; human resources management Journal: Ciencias Administrativas Pages: 1-11 Issue: 21 Number: 5 Year: 2023 Month: January-June DOI: 10.24215/23143738e113 File-URL: https://revistas.unlp.edu.ar/CADM/article/view/12741 File-Format: Application/pdf Handle: RePEc:lap:recadm:172