Analyze the main criteria of Corporate Social Responsibility of SMEs through Fuzzy Logic

Small and medium-sized companies, known as SMEs, are considered an essential source of income for the country, as they offer sources of employment and tax payments and meet the needs of society. Corporate social responsibility (CSR) is an essential factor supporting these aspects, as it helps with their correct internal management and growth. In this regard, the Fuzzy Logic allows the analysis of the study variables numerically to determine their relationship; likewise, the forgotten effects methodology (TEO) enables the determination of certain variables that during the study have been minorized or forgotten involuntarily by the experts and are of great relevance for the study. This research aims to analyze the main criteria of CSR for SMEs in Cuenca through Fuzzy Logic. The methodology applied is of a quantitative nature of non-experimental type and transversal on a single moment; therefore, the incidents between the variables will be determined using MATLAB software. In conducting the research, twenty causes were determined, and the main ones are the level of education of entrepreneurs, limited opportunities for financing, restricted access to technology, competition within the market, administrative mismanagement and protection of the environment, biodiversity, and restoration. All of them must be analyzed to make adequate decisions so the management of such companies is boosted.