<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422016000100084</article-id>
<article-id pub-id-type="doi">10.1016/j.cya.2015.10.001</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Orientación de los empresarios de Córdoba-Argentina hacia la sustentabilidad y la responsabilidad social empresarial: identificación de variables asociadas a cada constructo]]></article-title>
<article-title xml:lang="en"><![CDATA[Orientation of Córdoba-Argentina entrepreneurs to sustainability and corporate social responsibility: identification of variables associated with each construct]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Amato]]></surname>
<given-names><![CDATA[Celina Noé]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Buraschi]]></surname>
<given-names><![CDATA[Mónica]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Peretti]]></surname>
<given-names><![CDATA[María Florencia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="A01">
<institution><![CDATA[,Consejo Nacional de Investigaciones Científicas y Técnicas (CONICET)  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Argentina</country>
</aff>
<aff id="A02">
<institution><![CDATA[,UNC Facultad de Ciencias Económicas Instituto de Administración]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Argentina</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2016</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2016</year>
</pub-date>
<volume>61</volume>
<numero>1</numero>
<fpage>84</fpage>
<lpage>105</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422016000100084&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422016000100084&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422016000100084&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[El problema de investigación que se plantea para este artículo se encuentra en discernir si los empresarios objeto de estudio se orientan hacia la sustentabilidad o hacia la responsabilidad social empresaria, en función de su consideración acerca de determinadas variables económicas, sociales y ambientales. Para ello, se proponen 3 objetivos: 1) identificar variables relacionadas con los aspectos económicos, sociales y ambientales que permiten catalogar a una empresa como responsable, en el contexto de estudio, 2) relacionar dichas variables con los constructos de sustentabilidad o responsabilidad social empresarial y 3) determinar hacia qué constructo se orientan los empresarios que conforman el objeto de estudio. El estudio empírico se desarrolló con empresarios de 127 organizaciones de la Provincia de Córdoba-Argentina y concluye que la hipótesis inicial no es válida, dado que las variables más importantes señaladas por los encuestados responden, casi en su totalidad, al constructo de sustentabilidad y no al de responsabilidad social empresarial.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[On this basis, the research problem that arises for this article is to discern if employers under study are oriented either towards sustainability or corporate social responsibility, taking into account their consideration of certain economic, social and environmental variables. To do this, 3 objectives are proposed: 1) to identify variables related to economic, social and environmental aspects that allow a company to be labelled as responsible, in the context of study, 2) to relate these variables with the constructs of sustainability or corporate social responsibility and 3) to determine to which construct entrepreneurs object of study are oriented. The empirical study was carried out with entrepreneurs from 127 organizations in the province of Cordoba-Argentina and it concluded that the initial hypothesis is invalid, since the most important variables that interviewers identify respond almost entirely to the construct of sustainability instead corporate social responsibility.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Cordoba]]></kwd>
<kwd lng="en"><![CDATA[Perception]]></kwd>
<kwd lng="en"><![CDATA[Corporate social responsibility]]></kwd>
<kwd lng="en"><![CDATA[Organizational sustainability]]></kwd>
<kwd lng="es"><![CDATA[Córdoba]]></kwd>
<kwd lng="es"><![CDATA[Percepción]]></kwd>
<kwd lng="es"><![CDATA[Responsabilidad social empresaria]]></kwd>
<kwd lng="es"><![CDATA[Sustentabilidad organizacional]]></kwd>
</kwd-group>
</article-meta>
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