The present quantitative - qualitative study shows the results of the process of identifying the structural gaps for the incorporation of CSR in large and medium - sized enterprises in the housing construction sector in the municipality of Manizales, Caldas. The research was carried out based on the application of a statistical instrument previously validated and aligned with the elements of the international guide ISO 26000. The systematization and analysis of the data allowed to identify structural gaps in the implementation of CSR, especially in terms of the actions aimed at the integration of SR in the organizations evaluated (84.5%) and in the practices of recognizing SR and stakeholder involvement (69.2%), as well as in the adoption of the principles (63.6%) and core subjects (64.2%). Likewise, the relationship between strategic aspects and CSR approaches was evaluated, with a predominance of practices in strategic and critical approaches.