Corporate Social Responsibility of Public-Private Partnerships in Honduran Ports, A Financial Analysis

Abstract

Corporate Social Responsibility must develop a symbiotic relationship between the success of the company and the community (Porter & Kramer, 2006). Honduras, in 2012, adopts the PPP model for Honduran ports, so making an assessment of it becomes essential, in the sense that there is an obvious need to ensure that the alliance has been of benefit to the parties. A financial analysis of the CSR of the APPs and the APP itself was carried out. The important thing about this empirical analysis is the evaluation of the information generated, product of the monitoring of the projects by the supervisory entities for this purpose, which undoubtedly reveals that, with a few years of operation, the profitability of the Private partner is attractive, in turn it reflects that, when examining the process, the financial methodology and the data used for the evaluation of the model prior to its implementation, they were based on risk transfer and the quality-productivity ratio. The PPP models in Honduras are in the process of maturity, therefore, the information generated to date, in compliance with the provisions of the contract, must follow a more rigorous process.