<?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>S0186-10422020000300005</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2020.2241</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Diversidad de género en el consejo y su incidencia en la responsabilidad social en empresas cotizadas de Colombia y México]]></article-title>
<article-title xml:lang="en"><![CDATA[Gender diversity on the board and its impact on corporate social responsibility on listed companies from Colombia and Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Reyes Bastidas]]></surname>
<given-names><![CDATA[Carolina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Briano Turrent]]></surname>
<given-names><![CDATA[Guadalupe del Carmen]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Saavedra García]]></surname>
<given-names><![CDATA[María Luisa]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Mariana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma de San Luis Potosí  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Nacional Autónoma de México  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2020</year>
</pub-date>
<volume>65</volume>
<numero>3</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422020000300005&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422020000300005&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422020000300005&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Basado en las teorías de los stakeholders y de la masa crítica, este estudio analiza la relación entre la diversidad de género en el consejo y la adopción de prácticas de Responsabilidad Social Empresarial (RSE) de las empresas cotizadas en Colombia y México. Utilizando un panel de datos conformado por 477 observaciones durante el periodo 2011-2016, los resultados empíricos muestran que la participación de mujeres en el consejo incrementan la rentabilidad y la presencia internacional, mientras que el efecto es negativo para el nivel de endeudamiento y el desempeño ambiental y social de la empresa. Sin embargo, cuando la representación de mujeres se incrementa a tres o más en el consejo, favorecen significativamente el desempeño de RSE en las dimensiones ambiental y social. Por su parte, el tamaño y la independencia del consejo tienen un impacto positivo en la adopción de prácticas de RSE. En este sentido, los resultados apoyan la premisa de la teoría de la masa crítica, la cual afirma que la participación de al menos tres mujeres en el consejo, motiva a un mejor desempeño corporativo. Este trabajo tiene implicaciones prácticas para los responsables de emitir las políticas de género y RSE en Latinoamérica.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Based on the stakeholders and mass critical theories, this study analyzes the relationship between gender diversity on the board of directors and the adoption of Corporate Social Responsibility (CSR) practices of listed companies from Colombia and Mexico. Using a panel data composed by 477 observations during the period 2011-2016, empirical results show that the participation of women on the board increase the profitability and the international presence of the company, while the effect is negative over the leverage and environmental and social performance of the company. Nevertheless, the presence of three or more women on the board significantly improves the CSR on the environmental and social dimensions. Similarly, the size and independence of the board enhance the CRS compliance. In this sense, the obtained results support the premise of the mass critical theory, which affirms that the presence of at least three women on the board motivates to a higher corporate performance. This research has practical implications for those responsible for issuing gender and CSR policies in Latin America.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Diversidad de género]]></kwd>
<kwd lng="es"><![CDATA[Consejo de administración]]></kwd>
<kwd lng="es"><![CDATA[Responsabilidad social empresarial]]></kwd>
<kwd lng="es"><![CDATA[Teoría de la Masa Crítica]]></kwd>
<kwd lng="es"><![CDATA[Latinoamérica]]></kwd>
<kwd lng="es"><![CDATA[G34]]></kwd>
<kwd lng="es"><![CDATA[M14]]></kwd>
<kwd lng="es"><![CDATA[B54]]></kwd>
<kwd lng="en"><![CDATA[Gender diversity]]></kwd>
<kwd lng="en"><![CDATA[Board of directors]]></kwd>
<kwd lng="en"><![CDATA[Corporate social responsibility]]></kwd>
<kwd lng="en"><![CDATA[Mass Critical Theory]]></kwd>
<kwd lng="en"><![CDATA[Latin America]]></kwd>
<kwd lng="en"><![CDATA[G34]]></kwd>
<kwd lng="en"><![CDATA[M14]]></kwd>
<kwd lng="en"><![CDATA[B54]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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