Additionally, in recent decades it has been appreciated how competitive companies struggle to attract and retain the most qualified human capital through different strategies and actions based on building a good image and reputation regarding society and their stakeholders (Bhattacharya et al., 2008). Concretely, Corporate Social Responsibility (CSR) has gained importance as one of these strategies; illustrating how implementing ethical, social and environmental activities allow firms to legitimate its actions regarding its groups of interests (Carroll and Shabana, 2010). Precisely, stakeholders approach explains that the process of meeting not only the economical expectations, but also the social, ethical and environmental requirements of these parts can achieve a greater commitment and satisfaction of them, which reports higher benefits for firms (Freeman, 1984).