<?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>2448-6655</journal-id>
<journal-title><![CDATA[Análisis económico]]></journal-title>
<abbrev-journal-title><![CDATA[Anál. econ.]]></abbrev-journal-title>
<issn>2448-6655</issn>
<publisher>
<publisher-name><![CDATA[Universidad Autónoma Metropolitana, Unidad Azcapotzalco, División de Ciencias Sociales y Humanidades]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-66552023000300101</article-id>
<article-id pub-id-type="doi">10.24275/uam/azc/dcsh/ae/2023v38n99/cuellar</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Impacto de la Responsabilidad Social empresarial en el desempeño financiero: Evidencia de México]]></article-title>
<article-title xml:lang="en"><![CDATA[Impact of Corporate Social Responsibility on financial performance: Evidence from Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cuellar Hernández]]></surname>
<given-names><![CDATA[Ma. De Lourdes]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Morales Ramírez]]></surname>
<given-names><![CDATA[Dionicio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alvarado Lagunas]]></surname>
<given-names><![CDATA[Elías]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Tecnológica de Altamira  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma de Tamaulipas  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Autónoma de Nuevo León  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<volume>38</volume>
<numero>99</numero>
<fpage>101</fpage>
<lpage>117</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-66552023000300101&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-66552023000300101&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-66552023000300101&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de este trabajo consiste en identificar si la Responsabilidad Social Empresarial tiene un impacto sobre el desempeño financiero de las empresas no financieras listadas en la Bolsa Mexicana de Valores. Para lo cual, se construye un índice de responsabilidad social empresarial empleando 12 indicadores que incluyen distintivos, certificaciones, adhesiones o acciones de responsabilidad social en una muestra de 101 empresas para el período 2017 - 2019. El rendimiento sobre los activos (ROA) y el rendimiento sobre el capital (ROE) fueron las variables utilizadas para medir el desempeño financiero. Se examinó la relación entre las variables mediante un análisis de regresión con la técnica de errores estándar corregidos para panel (PCSE). Los resultados son consistentes con estudios previos que indican que existe una relación positiva entre las variables. Lo anterior es relevante para los gerentes de las empresas mexicanas, puesto que provee evidencia respecto a los beneficios de ser una empresa socialmente responsable en un país emergente.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The paper´s aim is to identify if Corporate Social Responsibility has an impact on the financial performance of non-financial companies listed on the Mexican Stock Exchange. For which, an index of corporate social responsibility is constructed using 12 indicators that include distinctives, certifications, adhesions, or actions of social responsibility in a sample of 101 companies for the period 2017 - 2019. The return on assets (ROA) and the return on equity (ROE) were the variables used to measure financial performance. The relationship between the variables was examined by means of a regression analysis with the panel corrected standard errors (PCSE) technique. The results were consistent with previous studies that indicate that there is a positive relationship between the variables. The foregoing is relevant for managers of Mexican companies since it provides evidence regarding the benefits of being a socially responsible company in an emerging country.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[responsabilidad social empresarial]]></kwd>
<kwd lng="es"><![CDATA[desempeño financiero]]></kwd>
<kwd lng="es"><![CDATA[bolsa mexicana de valores]]></kwd>
<kwd lng="es"><![CDATA[errores estándar corregidos]]></kwd>
<kwd lng="en"><![CDATA[corporate social responsibility]]></kwd>
<kwd lng="en"><![CDATA[financial performance]]></kwd>
<kwd lng="en"><![CDATA[Mexican stock market]]></kwd>
<kwd lng="en"><![CDATA[panel corrected standard errors]]></kwd>
</kwd-group>
</article-meta>
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