This research work opens an interpretative view on corporate social responsibility (CSR) during an unexpected emergency reality and latent environmental collapse as a strategy to survive. The investigation approach follows the lines of a field analysis survey based on 288 consumers before (n=80) and during the spread of Covid-19 (n=208). The study aims to provide paradigms and interpretations of evidence-based CSR as a balanced reciprocity relationship in coping emergencies; this necessarily

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... ed the authors to investigate the relationship transversally, examining the role of budgeting and its repercussions on well-being by hierarchical leadership. Specifically, the authors investigate the existence of possible niches of actions based on cooperative and responsible operations during emergencies.