<?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>S2448-66552025000100187</article-id>
<article-id pub-id-type="doi">10.24275/uam/azc/dcsh/ae/2025v39n102/campa</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Responsabilidad social empresarial y desempeño financiero en América Latina: Revisión Sistemática de Literatura, 2000-2023]]></article-title>
<article-title xml:lang="en"><![CDATA[Corporate social responsibility and financial performance in Latin America: a Systematic Literature Review, 2000-2023]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Godinez-Reyes]]></surname>
<given-names><![CDATA[Norma Laura]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[González-Samaniego]]></surname>
<given-names><![CDATA[Arcadio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Valenzo-Jiménez]]></surname>
<given-names><![CDATA[Marco Alberto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Michoacana de San Nicolás de Hidalgo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Consejo Nacional de Humanidades Ciencias y Tecnologías  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Michoacana de San Nicolás de Hidalgo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</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>40</volume>
<numero>103</numero>
<fpage>187</fpage>
<lpage>203</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-66552025000100187&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-66552025000100187&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-66552025000100187&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La Responsabilidad Social Empresarial (RSE) es un importante componente para alcanzar los objetivos corporativos, identificando estrategias de sostenibilidad. Los factores ambientales, sociales y de gobierno corporativo (ASG), impactan en el rendimiento financiero; sin embargo, en Latinoamérica es un enfoque poco abordado. El objetivo del documento fue identificar las tendencias en investigación sobre la relación que guarda la RSE medida bajo los criterios ASG y el desempeño financiero en investigaciones enfocadas en Latinoamérica. Se realizó una revisión sistemática de literatura en el periodo 2000 a 2023, en la base de datos Scopus-Elsevier, analizando la co-ocurrencia de palabras clave en 107 documentos. El gobierno corporativo y la eficiencia ambiental son la base fundamental del desempeño financiero, debido a que la previsión de riesgos disminuye costos, mejora la reputación organizacional e incrementa los rendimientos. Incorporar al modelo de la Responsabilidad Social Empresarial la medición bajo criterios ASG abona a la competitividad empresarial.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Corporate Social Responsibility (CSR) is an important component in achieving corporate objectives by identifying sustainability strategies. Environmental, social, and corporate governance (ESG) factors impact financial performance. However, in Latin America, it is an approach that has been scarcely addressed. The objective of the paper was to identify research trends on the relationship between CSR as measured by ESG criteria and financial performance in research focused on Latin America. A systematic literature review was conducted for the period 2000 to 2023, in the Scopus-Elsevier database, analyzing the co- occurrence of keywords in 107 documents. Corporate governance and environmental efficiency are the fundamental basis of financial performance, because risk anticipation lowers costs, improves organizational reputation, and increases returns. Incorporating ESG measurement into the Corporate Social Responsibility model contributes to business competitiveness.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Criterios ASG]]></kwd>
<kwd lng="es"><![CDATA[Responsabilidad social empresarial]]></kwd>
<kwd lng="es"><![CDATA[Desempeño financiero]]></kwd>
<kwd lng="es"><![CDATA[Revisión sistemática de literatura]]></kwd>
<kwd lng="es"><![CDATA[Latinoamérica]]></kwd>
<kwd lng="en"><![CDATA[ESG standards]]></kwd>
<kwd lng="en"><![CDATA[Corporate social responsibility]]></kwd>
<kwd lng="en"><![CDATA[financial performance]]></kwd>
<kwd lng="en"><![CDATA[Systematic literature review]]></kwd>
<kwd lng="en"><![CDATA[Latin America]]></kwd>
</kwd-group>
</article-meta>
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