<?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>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422019000500004</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1631</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Efectos de la responsabilidad social empresarial sobre la identificación organizacional de los empleados: autenticidad o falacia]]></article-title>
<article-title xml:lang="en"><![CDATA[Effects of corporate social responsibility on employee organizational identification: Authenticity or fallacy]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Contreras-Pacheco]]></surname>
<given-names><![CDATA[Orlando E.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Talero-Sarmiento]]></surname>
<given-names><![CDATA[Leonardo H.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Camacho-Pinto]]></surname>
<given-names><![CDATA[Julio C.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Industrial de Santander  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Industrial de Santander  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<volume>64</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422019000500004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422019000500004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422019000500004&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El greenwashing implica el predominio del uso falaz de la responsabilidad social empresarial (RSE simbólica) sobre la práctica auténtica de la misma (RSE sustancial). Su definición representa una tensión conceptual, susceptible de ser estudiada a la luz de su impacto sobre la identificación de los individuos como miembros de una organización. El presente trabajo estudia dicho impacto por medio de una investigación transversal aplicada sobre doscientos veinte empleados profesionales en Colombia y analizada a través del modelamiento con ecuaciones estructurales. Los resultados obtenidos dan cuenta del carácter asociativo de la RSE sustancial sobre la identificación organizacional de los empleados, así como de la ausencia de vínculo entre la RSE simbólica sobre esta misma actitud. Sin embargo, también encuentra una correlación directa entre la RSE simbólica y la RSE sustancial que podría suponer una aceptación tácita del greenwashing como una práctica válida. A nivel teórico, se contribuye en la medida en que se prueba por primera vez un modelo conceptual usando constructos de reciente incorporación a la literatura. Asimismo, a nivel práctico, se sugiere que la toma de decisiones sobre aspectos relacionados con la RSE está en continuo escrutinio por parte de los empleados de acuerdo a la autenticidad de su adopción y con posibles consecuencias sobre sus comportamientos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Greenwashing implies the predominance of the fallacious application of the corporate social responsibility (Symbolic CSR) over its authentic practice (Substantive CSR). It represents, by definition, a conceptual conflict, worth it to observe in light of its impact on the organizational identification of employees. This work examines this impact by carrying out a cross-sectional investigation and analyzing it through structural equation modeling. The study is applied to a sample of two hundred and twenty professional employees in Colombia. Results obtained are mainly in line with the theory; they show a positive effect of Substantive CSR on employees&#8217; organizational identification, as well as a futile character of Symbolic CSR on this same attitude. However, the study also finds a direct correlation between Symbolic CSR and Substantive CSR, which suggests a possible tacit acceptance of greenwashing as a valid organizational practice. This work contributes to enhance the theory, given the fact that a recently proposed conceptual model was academically tested for the first time ever. Likewise, at a practical level, results suggested that the decision-making process when related with CSR is under continuous scrutiny by employees, in function of its sense of authenticity and therefore with consequences that may affect their behavior.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Greenwashing]]></kwd>
<kwd lng="es"><![CDATA[Identificación organizacional]]></kwd>
<kwd lng="es"><![CDATA[Legitimidad]]></kwd>
<kwd lng="es"><![CDATA[Micro RSE]]></kwd>
<kwd lng="en"><![CDATA[Greenwashing]]></kwd>
<kwd lng="en"><![CDATA[Legitimacy]]></kwd>
<kwd lng="en"><![CDATA[Micro CSR]]></kwd>
<kwd lng="en"><![CDATA[Organizational identification]]></kwd>
</kwd-group>
</article-meta>
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