Today I will continue to refer to the second line of corporate social responsibility, first of all, I will describe the second line represented in the basic business policies and practices, these would be the operations that affect each of the stakeholders (consumers, employees and environment, code for employees, shareholders among others). In this sense, business policies must take into account each one of the stakeholders, because by developing strategies that involve them, it would generate the perception of belonging to the company.

Theoretically, basic business policies and practices state that the company should be involved with communities, in actions such as contributions through partnerships with community and charitable organizations. Commercial initiatives, community investment and donations. In this sense, it is very important to take into account the Communal Councils, because these are the organizational entity, where the citizens of a sector are grouped togethe.

From the above, companies can also carry out activities in conjunction with other companies in terms of a service to the community, such as clinics. In this order, the company through social responsibility actions in the communities can generate certain competitive advantages, because customers are part of these communities.

The principle of the second line of social responsibility is interpreted as the ability to answer for what is done or not done, as well as for the corresponding consequences of what was done or not done, and it is also equivalent to answer to everyone at any time and place. In this sense, the main aspect taken into account is social investment, which at the time of being generated must be done responsibly, using resources in the best way, avoiding the generation of problems and difficulties, making the accountability at the end of the execution of activities.