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One of the benefits of Direct Foreign Investment (FDI) when it is accompanied by practices and policies of Corporate Social Responsibility (CSR) is poverty alleviation, especially when such investments are made in developing countries. Panama is one of the largest recipients of Foreign Direct Investment in the Latin American region and, therefore, should be able to capture enough tangible and intangible resources to redirect its high poverty rates, considering all the multifunctional aspects of it. However, in 2017, Panama's multifunctional poverty index stands at around 19.1% of the population, representing in absolute terms 777,752 people and a total of 138,410 households. It Invest. pens. crit. (ISSN 1812-3864) Vol. 7, No. 1, eneroabril 2019 pp. 86-108  87 does not seem that good business practices are obtaining the desired benefits in Panamanian society, so it is essential to know what is causing this lack of success and what are the formulas to redirect it.

El proceso de Reducción de la Pobreza Multifuncional en Panamá a través de las prácticas internacionales de Responsabilidad Social Corporativa