Abstract
This study analyzes the challenges faced by small and medium-sized enterprises (SMEs) in Mexico and other Latin American countries in promoting sustainable development through the implementation of Corporate Social Responsibility (CSR) practices, with particular emphasis on Sustainable Development Goal 12 (SDG 12) of the United Nations 2030 Agenda. The objective was to identify the main limitations affecting the adoption of responsible production and consumption practices and to examine the role of CSR in strengthening corporate sustainability. A descriptive-explanatory approach with a documentary research design was employed. The analysis was based on 10 scientific documents published between 2018 and 2025 and identified through databases including SciELO and Redalyc. A narrative synthesis was conducted to identify the main findings, challenges, and contributions reported in the literature. The results indicate that SMEs face significant barriers to integrating CSR into their organizational management, particularly limited knowledge of the Sustainable Development Goals, insufficient training, restricted access to financing, scarce resources for innovation, organizational and cultural barriers, and limited institutional support. The reviewed literature also indicates that CSR can contribute to business competitiveness, innovation, stakeholder relationships, and the generation of social and environmental value when it is incorporated strategically into business processes. The study concludes that promoting CSR among SMEs requires an integrated approach involving business training, awareness-raising, access to financing, institutional incentives, and public policies that facilitate the adoption of sustainable practices aligned with the SDGs. These actions may strengthen the capacity of SMEs to contribute more effectively to sustainable development in Mexico and other Latin American countries.