<?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>2395-8715</journal-id>
<journal-title><![CDATA[Revista de economía]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. econ.]]></abbrev-journal-title>
<issn>2395-8715</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Economía, Universidad Autónoma de Yucatán]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2395-87152024000100124</article-id>
<article-id pub-id-type="doi">10.33937/reveco.2024.391</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[¿Son las mujeres en puestos de liderazgo mejores impulsoras de los indicadores de finanzas corporativas sostenibles en empresas de alta capitalización?]]></article-title>
<article-title xml:lang="en"><![CDATA[Are women in leadership positions better drivers of sustainable corporate finance indicators in large-cap companies?]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castillo Loeza]]></surname>
<given-names><![CDATA[Diana Estefania]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hernández Cuevas]]></surname>
<given-names><![CDATA[Francisco Iván]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Marista de Mérida Escuela de Contaduría ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Marista de Mérida Escuela de Administración, Turismo y Mercadotecnia ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<volume>41</volume>
<numero>102</numero>
<fpage>124</fpage>
<lpage>150</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2395-87152024000100124&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2395-87152024000100124&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2395-87152024000100124&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Las finanzas corporativas sustentables son un mecanismo importante para hacer frente a la crisis climática y sus efectos adversos a la sociedad y el medio ambiente. Particularmente, se han propuesto e implementado los indicadores Ambiental, Social y Gobierno (ESG, por sus siglas en inglés) como un marco normativo de evaluación para las empresas de múltiples sectores. Los estudios realizados en materia de ESG aun no son concluyentes del todo, pero sirven para incorporar más que criterios económicos a las decisiones de inversión en las empresas y, de esta forma, orientarse en las inversiones responsables. Entre una variedad de criterios, la responsabilidad corporativa y la diversidad en posiciones de alta dirección ha cobrado relevancia en la actualidad. Dado lo anterior, el objetivo de este trabajo es analizar el efecto de la inclusión de mujeres en posiciones de liderazgo de alta dirección en las empresas de alta capitalización y su impacto en los indicadores ESG, realizando un especial énfasis en las organizaciones del sector industrial. Se realizó un estudio longitudinal a través de datos panel balanceados de las empresas que componen el índice Standard &amp; Poor's 500, se estimó la regresión lineal con efectos aleatorios, así como del análisis de impacto mediante la Estimación Sintética de las Diferencias (SDID). Los resultados muestran un leve incremento en la participación de las mujeres en los altos mandos (CEO), particularmente en los últimos años (2020-2022). Además, existe una incidencia estadísticamente positiva entre la participación de una mujer CEO en un mejor desempeño de los indicadores ESG de las empresas, con un impacto de 0.2401 puntos, siendo el indicador ambiental el mayor impactado, con 0.6522 puntos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Sustainable Corporate Finance is an important mechanism to address the climate crisis and its adverse effects on society and the environment. Environmental, Social and Governance (ESG) criteria have been proposed and implemented as a normative evaluation framework for companies in multiple sectors. However, ESG studies are not yet fully conclusive, but they serve to incorporate more than economic criteria to investment decisions in companies, and in this way, to focus on responsible investments. Among a variety of criteria, corporate responsibility and diversity in top management positions have gained significance today. Given this context, the aim of this study is to analyze the effect of including women in top leadership positions within high-cap companies and their impact on ESG indicators, with a particular focus on organizations in the industrial sector. A longitudinal study was conducted using balanced panel data of the companies that make up the Standard and Poor's 500, linear regression with random effects was estimated, as well as impact analysis using the Synthetic Difference in Difference (SDID). The results show a slight increase in the participation of women in top management (CEO), particularly in the last years (2020-2022). In addition, there is a statistically positive incidence between the participation of a female CEO in a better performance of the ESG indicators of the companies, with an impact of 0.2401 points, being the environmental criterion the most impacted with 0.6522 points.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[ESG]]></kwd>
<kwd lng="es"><![CDATA[género]]></kwd>
<kwd lng="es"><![CDATA[sector industrial]]></kwd>
<kwd lng="es"><![CDATA[análisis de impacto]]></kwd>
<kwd lng="es"><![CDATA[datos panel]]></kwd>
<kwd lng="es"><![CDATA[J16]]></kwd>
<kwd lng="es"><![CDATA[L25]]></kwd>
<kwd lng="en"><![CDATA[empowerment]]></kwd>
<kwd lng="en"><![CDATA[female leadership]]></kwd>
<kwd lng="en"><![CDATA[social and solidarity economy]]></kwd>
<kwd lng="en"><![CDATA[decision making]]></kwd>
<kwd lng="en"><![CDATA[economy of care]]></kwd>
<kwd lng="en"><![CDATA[J15]]></kwd>
<kwd lng="en"><![CDATA[J16]]></kwd>
<kwd lng="en"><![CDATA[J54, M1]]></kwd>
</kwd-group>
</article-meta>
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