<?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>S2448-63882022000100150</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v7i19.136</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Hacia una perspectiva integral de gestión en sostenibilidad empresarial]]></article-title>
<article-title xml:lang="en"><![CDATA[Towards a comprehensive management perspective in business sustainability]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Miranda Pegueros]]></surname>
<given-names><![CDATA[Magdalena]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[López Castro]]></surname>
<given-names><![CDATA[Elda Magdalena]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vega Zarate]]></surname>
<given-names><![CDATA[Cesar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Veracruzana  ]]></institution>
<addr-line><![CDATA[Xalapa Veracruz]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Veracruzana  ]]></institution>
<addr-line><![CDATA[Xalapa Veracruz]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Veracruzana  ]]></institution>
<addr-line><![CDATA[Xalapa Veracruz]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2022</year>
</pub-date>
<volume>7</volume>
<numero>19</numero>
<fpage>150</fpage>
<lpage>164</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882022000100150&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882022000100150&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882022000100150&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La Agenda 2030 trae consigo una serie de objetivos encaminados al logro del desarrollo sostenible, dentro de estos se enmarca la importancia de las empresas para generar cambios en este rubro, ya que poseen la capacidad de transformar a su entorno utilizando la gestión estratégica como herramienta clave, la cual, para ser usada eficazmente, debe de conciliar tanto las necesidades de las empresas como de la sociedad. La presente investigación es de tipo descriptivo basado en fuentes documentales con un método deductivo de abordaje hermenéutico, en razón de que se efectuaron revisiones a las teorías de Responsabilidad Social Empresarial (RSE), Stakeholders y Sostenibilidad Empresarial como fuentes para el análisis de la gestión en la materia, las cuales, se sometieron a interpretación con el objetivo de llegar al planteamiento de su conceptualización integral que proporcione un bosquejo general de las partes involucradas, y donde se reconozca la divergencia entre las metas empresariales y las que la sociedad demanda, y al hacer esto trabajar en conjunto para reconciliar y abordar exitosamente a la sostenibilidad. Con esto se espera aportar bases teórico-conceptuales que permitan el desarrollo de futuras investigaciones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The 2030 Agenda brings with it a series of objectives aimed at achieving sustainable development, within these is framed the importance of companies to generate changes in this area, since they have the ability to transform their environment using strategic management as a key tool , which, to be used effectively, must reconcile both the needs of companies and society. This research is descriptive based on documentary sources with a deductive method of hermeneutical approach, because revisions were made to the theories of Corporate Social Responsibility (CSR), Stakeholders and Business Sustainability as sources for the analysis of management in the matter, which were submitted to interpretation in order to arrive at the approach of its integral conceptualization that provides a general outline of the parties involved, and where the divergence between the business goals and those that society demands is recognized, and at the do this work together to reconcile and successfully address sustainability. With this, it is expected to provide theoretical- conceptual bases that allow the development of future research.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[sostenibilidad]]></kwd>
<kwd lng="es"><![CDATA[empresas]]></kwd>
<kwd lng="es"><![CDATA[gestión]]></kwd>
<kwd lng="es"><![CDATA[responsabilidad]]></kwd>
<kwd lng="en"><![CDATA[sustainability]]></kwd>
<kwd lng="en"><![CDATA[companies]]></kwd>
<kwd lng="en"><![CDATA[management]]></kwd>
<kwd lng="en"><![CDATA[responsibility]]></kwd>
</kwd-group>
</article-meta>
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