<?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>S2448-63882021000200002</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v0i17.99</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Mujeres en el consejo de administración y en la alta dirección y el rechazo de la empresa a discriminar por creencias religiosas]]></article-title>
<article-title xml:lang="en"><![CDATA[Women on the board of directors and senior management and the company's refusal to discriminate due to religious beliefs]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Verona Martel]]></surname>
<given-names><![CDATA[María Concepción]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[López Dávila]]></surname>
<given-names><![CDATA[Silvia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Las Palmas de Gran Canaria  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Las Palmas de Gran Canaria  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2021</year>
</pub-date>
<volume>6</volume>
<numero>17</numero>
<fpage>2</fpage>
<lpage>26</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882021000200002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882021000200002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882021000200002&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este trabajo analiza la relación entre la presencia femenina en los máximos órganos de administración y dirección de la empresa y la consideración en el código ético de la misma de no discriminar a un trabajador por su religión. Los resultados indican que: a) de 2013 a 2017 se ha producido un incremento de las empresas con código ético, pero una disminución de los códigos en los que se recoge el rechazo a este tipo de discriminación; b) la presencia de más de dos mujeres en el consejo influye en que la empresa incluya este tipo de discriminación al elaborar su código de conducta, pero solo en los años 2015 y 2017; y, c) en cuanto a la presencia de féminas en la alta dirección solo se ha conseguido tal resultado para el año 2015, estando en los años analizados (2013, 2015 y 2017), la mujer más presente en el consejo que en la alta dirección.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The aim of this paper is to analyze the relationship between the female presence in the highest administrative and management bodies of the company and the including in its ethical code of not discriminating against workers because of their religion. The results indicate that: a) from 2013 to 2017 there has been an increase in companies with an ethical code, but a decrease in the codes in which the rejection of this kind of discrimination is stated; b) the presence of more than two women on the board of directors influences the company decision to include this form of discrimination when its code of conduct is designed, but only in 2015 and 2017; and, c) regarding the presence of women in senior management, this result has only been achieved for 2015, highlighting that there are more women on the board than in senior management during the years studied (2013, 2015 and 2017).]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[discriminación]]></kwd>
<kwd lng="es"><![CDATA[religión]]></kwd>
<kwd lng="es"><![CDATA[mujeres]]></kwd>
<kwd lng="es"><![CDATA[consejo]]></kwd>
<kwd lng="es"><![CDATA[dirección]]></kwd>
<kwd lng="es"><![CDATA[J71. Discriminación]]></kwd>
<kwd lng="en"><![CDATA[discrimination]]></kwd>
<kwd lng="en"><![CDATA[religion]]></kwd>
<kwd lng="en"><![CDATA[women]]></kwd>
<kwd lng="en"><![CDATA[management]]></kwd>
<kwd lng="en"><![CDATA[directors]]></kwd>
</kwd-group>
</article-meta>
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<article-title xml:lang=""><![CDATA[Religious affiliation and hiring discrimination in New England: A field experiment]]></article-title>
<source><![CDATA[Research in Social Stratification and Mobility]]></source>
<year>2013</year>
<volume>34</volume>
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