<?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>2448-6388</journal-id>
<journal-title><![CDATA[Trascender, contabilidad y gestión]]></journal-title>
<abbrev-journal-title><![CDATA[Trascender contab. gest.]]></abbrev-journal-title>
<issn>2448-6388</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Sonora, División de Ciencias Económicas y Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-63882026000100105</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v11i31.334</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Startups en la transición hacia la Economía Circular: estudio hermenéutico]]></article-title>
<article-title xml:lang="en"><![CDATA[Startups in the Transition toward Circular Economy: A Hermeneutic Study]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Valdez Pérez]]></surname>
<given-names><![CDATA[Irlanda Citlali]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Canobbio Rojas]]></surname>
<given-names><![CDATA[Claudia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sandoval Barraza]]></surname>
<given-names><![CDATA[Lidyeth Azucena]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Sinaloa Facultad de Contaduría y Administración ]]></institution>
<addr-line><![CDATA[Culiacán Sinaloa]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma de Sinaloa Facultad de Estudios Internacionales y Políticas Públicas ]]></institution>
<addr-line><![CDATA[Culiacán Sinaloa]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Autónoma de Sinaloa Facultad de Ciencias Económicas y Sociales ]]></institution>
<addr-line><![CDATA[Culiacán Sinaloa]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2026</year>
</pub-date>
<volume>11</volume>
<numero>31</numero>
<fpage>105</fpage>
<lpage>118</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882026000100105&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882026000100105&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882026000100105&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La transición a una economía circular es uno de los desafíos del presente siglo, se demandan transformaciones importantes en los sistemas productivos y de consumo. Este artículo explora el papel de las Startups como agentes de cambio, catalizadoras de este proceso de transición identificando patrones sectoriales y geográficos. Adopta un enfoque metodológico cualitativo-hermenéutico con carácter descriptivo. Se consideran fuentes de datos documentales, así como bases de datos existentes sobre el registro de Startups circulares a nivel global y distribuidas en diversos sectores. Los resultados revelan como estas empresas emergentes están redefiniendo a los modelos de negocio, considerando a la innovación y desafiando paradigmas económicos actuales. El estudio contribuye a una sistematización empírica que abona al campo del conocimiento de las categorías de estudio.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Transition to a circular economy is one of the challenges of the present century, demanding significant transformations in production and consumption systems. The study aims to explore the role of Startups as agents of change, catalysts of this transition process, identifying sectoral and geographical tendency. A descriptive, qualitative-hermeneutic methodological approach was adopted. Documentary data sources are considered, as well as existing databases on the registration of circular Startups globally and distributed across various sectors. Results reveal how these emerging companies are redefining business models, embracing innovation, and challenging current economic paradigms. The study contributes to the empirical systematization that enriches the field of knowledge regarding the study categories.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[economía circular]]></kwd>
<kwd lng="es"><![CDATA[Startups]]></kwd>
<kwd lng="es"><![CDATA[modelos de negocio]]></kwd>
<kwd lng="es"><![CDATA[innovación sostenible]]></kwd>
<kwd lng="es"><![CDATA[ecosistemas emprendedores]]></kwd>
<kwd lng="es"><![CDATA[Q01]]></kwd>
<kwd lng="es"><![CDATA[Desarrollo Sostenible]]></kwd>
<kwd lng="es"><![CDATA[Q5]]></kwd>
<kwd lng="es"><![CDATA[Economía ambiental]]></kwd>
<kwd lng="en"><![CDATA[Circular economy]]></kwd>
<kwd lng="en"><![CDATA[Startups]]></kwd>
<kwd lng="en"><![CDATA[business model]]></kwd>
<kwd lng="en"><![CDATA[sustainable innovation]]></kwd>
<kwd lng="en"><![CDATA[entrepreneurial ecosystem]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bîrgoban]]></surname>
<given-names><![CDATA[A. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Bacali]]></surname>
<given-names><![CDATA[L]]></given-names>
</name>
<name>
<surname><![CDATA[Lakatos]]></surname>
<given-names><![CDATA[E. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[How do Startups Embrace the Circular Economy?]]></article-title>
<source><![CDATA[Review of Management and Economic Engineering]]></source>
<year>2022</year>
<volume>21</volume>
<numero>4(86)</numero>
<issue>4(86)</issue>
<page-range>359-68</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Carmona]]></surname>
<given-names><![CDATA[M. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Fernandes]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Sampaio]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Silva]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Avances en biotecnología en la economía circular: un camino hacia el uso sostenible de los recursos]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2025</year>
<volume>17</volume>
<numero>14</numero>
<issue>14</issue>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Carrillo]]></surname>
<given-names><![CDATA[F. J. C]]></given-names>
</name>
</person-group>
<source><![CDATA[Promoción de la economía circular en el sector moda y textil en México]]></source>
<year>2019</year>
<publisher-name><![CDATA[CEMDA]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Carrillo]]></surname>
<given-names><![CDATA[G. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Pomar]]></surname>
<given-names><![CDATA[F. S]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La economía circular en los nuevos modelos de negocio]]></article-title>
<source><![CDATA[Entreciencias: Diálogos En La Sociedad Del Conocimiento]]></source>
<year>2021</year>
<volume>9</volume>
<numero>23</numero>
<issue>23</issue>
<publisher-loc><![CDATA[León ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="">
<collab>CEPAL</collab>
<source><![CDATA[Avances hacia una economía circular en América Latina y el Caribe: desafíos y oportunidades para lograr un estilo de desarrollo más sostenible y bajo en carbono]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="">
<collab>Ellen MacArthur Foundation</collab>
<source><![CDATA[Circular Startup Index]]></source>
<year>2023</year>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="">
<collab>Ellen MacArthur Foundation</collab>
<source><![CDATA[Towards a circular economy: business rationale for an accelerated transition]]></source>
<year>2015</year>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="">
<collab>Ellen MacArthur Foundation</collab>
<source><![CDATA[Objetivos universales para políticas de economía circular: habilitando una transición a gran escala]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="">
<collab>European commission</collab>
<source><![CDATA[Circular Economy]]></source>
<year>2025</year>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Flick]]></surname>
<given-names><![CDATA[U]]></given-names>
</name>
</person-group>
<source><![CDATA[El diseño de investigación cualitativa]]></source>
<year>2007</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ediciones Morata]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Henry]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Bauwens]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Hekkert]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Kirchherr]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A typology of circular start-ups: An Analysis of 128 circular business models]]></article-title>
<source><![CDATA[Journal of Cleaner Production]]></source>
<year>2020</year>
<volume>245</volume>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="">
<collab>International Energy Agency (IEA)</collab>
<source><![CDATA[Green Deal: Circular Economy Action Plan]]></source>
<year>2023</year>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Islam]]></surname>
<given-names><![CDATA[M. T.]]></given-names>
</name>
<name>
<surname><![CDATA[Iyer-Raniga]]></surname>
<given-names><![CDATA[U.]]></given-names>
</name>
<name>
<surname><![CDATA[Trewick]]></surname>
<given-names><![CDATA[S]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Recycling Perspectives of Circular Business Models: A Review]]></article-title>
<source><![CDATA[Recycling 2022]]></source>
<year>2022</year>
<volume>7</volume>
<numero>5</numero>
<issue>5</issue>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mageste]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Plottier]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Rocha]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Saporito]]></surname>
<given-names><![CDATA[N]]></given-names>
</name>
</person-group>
<source><![CDATA[Empresas emergentes (start-ups) en América Latina y el Caribe. Una primera aproximación a su identificación y características]]></source>
<year>2024</year>
<publisher-name><![CDATA[CEPAL]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Marcelino]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Macías]]></surname>
<given-names><![CDATA[A. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Martínez]]></surname>
<given-names><![CDATA[R. M. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Camacho]]></surname>
<given-names><![CDATA[D. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La economía circular como alternativa hacia un nuevo modelo para la actividad industrial sustentable]]></article-title>
<source><![CDATA[Tecnología en Marcha]]></source>
<year>2021</year>
<volume>35</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>195-206</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Morseletto]]></surname>
<given-names><![CDATA[P]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Targets for a circular economy]]></article-title>
<source><![CDATA[Resources, Conservation &amp; Recycling]]></source>
<year>2019</year>
<volume>153</volume>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nurcahyo]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Ilha]]></surname>
<given-names><![CDATA[M. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Sihono]]></surname>
<given-names><![CDATA[G. D]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Characteristics of startup company and its strategy: Analysis of Indonesia fashion Startup companies]]></article-title>
<source><![CDATA[Revista Internacional de Ingeniería y Tecnología]]></source>
<year>2018</year>
<volume>7</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>44-7</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ochoa]]></surname>
<given-names><![CDATA[C. G. Z.]]></given-names>
</name>
<name>
<surname><![CDATA[Valenzuela]]></surname>
<given-names><![CDATA[R. R. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Construyendo un ecosistema emprendedor]]></article-title>
<source><![CDATA[Revista De Investigación Académica Sin Frontera: Facultad Interdisciplinaria De Ciencias Económicas Administrativas - Departamento De Ciencias Económico Administrativas-Campus Navojoa]]></source>
<year>2020</year>
<numero>33</numero>
<issue>33</issue>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Oliva]]></surname>
<given-names><![CDATA[F. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Kotabe]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Barriers, practices, methods and knowledge management tools in startups]]></article-title>
<source><![CDATA[Journal of Knowledge Management]]></source>
<year>2019</year>
<volume>23</volume>
<numero>9</numero>
<issue>9</issue>
<page-range>1838-56</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="">
<collab>Parlamento Europeo</collab>
<source><![CDATA[Economía circular: definición, importancia y beneficios]]></source>
<year>2023</year>
</nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Patwa]]></surname>
<given-names><![CDATA[U. N]]></given-names>
</name>
<name>
<surname><![CDATA[Seetharaman]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Sarkar]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Maiti]]></surname>
<given-names><![CDATA[k.]]></given-names>
</name>
<name>
<surname><![CDATA[Hingorani]]></surname>
<given-names><![CDATA[K]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Towards a circular economy: An emerging economies context]]></article-title>
<source><![CDATA[Journal of Business Research]]></source>
<year>2020</year>
<volume>122</volume>
<numero>2021</numero>
<issue>2021</issue>
<page-range>725-35</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rok]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Kulik]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Circular Start-up development: the case of positive impact entrepreneurship in Poland]]></article-title>
<source><![CDATA[Corporate Governance]]></source>
<year>2020</year>
<volume>21</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>339-58</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sandelowski]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Whatever Happened to Qualitative Description?]]></article-title>
<source><![CDATA[Research in Nursing &amp; Health]]></source>
<year>2000</year>
<volume>23</volume>
<page-range>334-40</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Silván]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Silván-Martínez]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Trespalacions]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Fernández]]></surname>
<given-names><![CDATA[I]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Sostenibilidad y economía circular en el sector textil: análisis del consumo de ropa de segunda mano como alternativa de moda sostenible]]></article-title>
<source><![CDATA[Behanomics]]></source>
<year>2023</year>
<volume>1</volume>
<page-range>82-98</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="">
<collab>The Circular Lab</collab>
<source><![CDATA[Circular economy Startup Report]]></source>
<year>2023</year>
</nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Van]]></surname>
<given-names><![CDATA[O. W.]]></given-names>
</name>
<name>
<surname><![CDATA[Borms]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[ork Integration Ambitions of Startups in the Circular Economy]]></article-title>
<source><![CDATA[Annals of Public and Cooperative Economics]]></source>
<year>2023</year>
<page-range>1-28</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
