<?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>S2448-63882025000100019</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v10i28.253</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Donatarias Autorizadas y Donaciones para el Cuidado del Medio Ambiente]]></article-title>
<article-title xml:lang="en"><![CDATA[Authorized donees and donations for environmental care]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mancilla-Rendón]]></surname>
<given-names><![CDATA[Enriqueta]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rincon Soto]]></surname>
<given-names><![CDATA[Idana Berosca]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional Autónoma de México Facultad de Estudios Superiores ]]></institution>
<addr-line><![CDATA[Ciudad de México ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Hispanoamericana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Costa Rica</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2025</year>
</pub-date>
<volume>10</volume>
<numero>28</numero>
<fpage>19</fpage>
<lpage>42</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882025000100019&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882025000100019&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882025000100019&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Las organizaciones civiles y las administradoras públicas reciben donaciones para abatir los efectos del cambio climático. El objetivo es analizar a las organizaciones con fines no lucrativos que reciben donaciones deducibles de impuestos para realizar actividades de cuidado del medio ambiente, y su vinculación con la administración pública federal ejecutora del gasto y las instituciones acreditadoras en el cuidado del medio ambiente, para conocer la forma cómo coaccionan en el Sistema Nacional de Cambio Climático (SINACC). Es un estudio descriptivo-transversal de las donatarias autorizadas, desde la hermenéutica-crítica con datos del INEGI, la lista del SAT, y los fondos globales, a la luz de los impuestos pigouvianos. Los resultados revelan que en 2023 prevalecen 392 donatarias autorizadas con actividades de protección al medio ambiente relacionadas con el SAT y la administración pública federal acreditadora, sin evidencia de la ejecución del gasto público. El aporte está en la relación del SINACC y las autoridades acreditadoras. La implicación es que el SAT debe de relacionarse con las instancias gubernamentales y el SINACC. Nuestra contribución es el enfoque innovador de la estrategia nacional del cuidado al medio ambiente y la evidencia de la fusión de las autoridades gubernamentales, la sociedad civil y las donaciones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Civil society organizations and public administrations receive donations to mitigate the effects of climate change. The objective is to analyze non-profit organizations that receive tax-deductible donations to carry out environmental protection activities, and their links with the federal public administration that executes the expenditures and the accrediting institutions in environmental protection, in order to understand how they influence the National Climate Change System (SINACC). This is a descriptive-cross-sectional study of authorized donees, using a critical hermeneutic approach using data from INEGI, the SAT list, and global funds, in light of Pigouvian taxes. The results reveal that in 2023, 392 authorized donees predominated with environmental protection activities related to the SAT and the federal public accrediting administration, with no evidence of public spending. The contribution lies in the relationship between SINACC and the accrediting authorities. The implication is that the SAT should engage with government agencies and SINACC. Our contribution is the innovative approach of the national environmental care strategy and the evidence of the merger of government authorities, civil society, and donations.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[donatarias]]></kwd>
<kwd lng="es"><![CDATA[organizaciones no lucrativas]]></kwd>
<kwd lng="es"><![CDATA[medio ambiente]]></kwd>
<kwd lng="es"><![CDATA[K34. Derecho fiscal. M48. Política pública y regulación. Q56. Desarrollo y medio ambiente]]></kwd>
<kwd lng="es"><![CDATA[Sostenibilidad]]></kwd>
<kwd lng="en"><![CDATA[Entity authorized to receive donations]]></kwd>
<kwd lng="en"><![CDATA[Non-profit organizations]]></kwd>
<kwd lng="en"><![CDATA[Environment]]></kwd>
</kwd-group>
</article-meta>
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