Resumen El articulo tiene por objetivo comprender el marco etico que sustenta la teoria de los grupos de interes. Se aplico el metodo de analisis, con un enfoque cualitativo, el enfoque es no experimental, de tipo descriptivo bajo un diseno documental, bibliografico, el alcance y estudio son de tipo descriptivo y el diseno de investigacion es transversal, se evidencia una revision documental de fuentes primarias y secundarias con caracter legal y cientifico. Asimismo, se consultaron referencias bibliograficas. Tras el analisis de los datos se encontro que las organizaciones conocen e identifican los grupos de interes, pero presentan ausencia de metodologias formales para identificar, priorizar y evaluar los intereses y expectativas de los mismos. Se concluye que las organizaciones deben insertar en la planeacion estrategica la Responsabilidad Social para medir los resultados de las actividades realizadas con sus stakeholders, ya que no se aprecia la implementacion de las teorias en la accion. Abstract The article aims to understand the ethical framework that underpins the theory of interest groups. The method of analysis was applied, with a qualitative approach, the approach is non-experimental, of descriptive type under a documentary, bibliographic design, the scope and study are of a descriptive type and the research design is transversal, evidencing a documentary review of primary and secondary sources with legal and scientific character. Likewise, bibliographical references were consulted. After analyzing the data, it was found that organizations know and identify stakeholders, but they lack the formal methodologies to identify, prioritize and evaluate their interests and expectations. It is concluded that the organizations must insert in the strategic planning the social responsibility to measure the results of the activities carried out with its stakeholders, since the implementation of the theories in the action is not appreciated.