<?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>1665-5346</journal-id>
<journal-title><![CDATA[Revista mexicana de economía y finanzas]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. mex. econ. finanz]]></abbrev-journal-title>
<issn>1665-5346</issn>
<publisher>
<publisher-name><![CDATA[Instituto Mexicano de Ejecutivos de Finanzas A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1665-53462022000100007</article-id>
<article-id pub-id-type="doi">10.21919/remef.v17i1.481</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Efficiency Analysis of Mexican Stock Exchange Sustainable Firms]]></article-title>
<article-title xml:lang="es"><![CDATA[Análisis de Eficiencia de Empresas Sustentantes de la Bolsa Mexicana de Valores]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Godínez-Reyes]]></surname>
<given-names><![CDATA[Norma Laura]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gómez-Monge]]></surname>
<given-names><![CDATA[Rodrigo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Calderón-Gutiérrez]]></surname>
<given-names><![CDATA[Argelia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alfaro-Calderón]]></surname>
<given-names><![CDATA[Gerardo Gabriel]]></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>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2022</year>
</pub-date>
<volume>17</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1665-53462022000100007&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1665-53462022000100007&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1665-53462022000100007&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This research aims at analyzing the impact that the variables of sustainable value generation (ESG) have on the efficiency of firms listed on the Mexican Stock Exchange Sustainable Index during the period 2014-2017. The non-parametric method of Data Envelopment Analysis (DEA) was used to determine their efficiency. Results indicate that, given the level of profitability, the variable that most affects the generation of sustainable value is corporate governance (G), followed by environmental (E) and social (S) practices. The main limitation of the study is the sample size. The originality of this paper lies in the fact that it determines corporate efficiency using financial performance as an input of a DEA model and sustainable value ratings as outputs. Conclusions show that corporate social responsibility activities may enhance firms&#8217; sustainable efficiency. Therefore, it is proposed that corporate efficiency might be complemented by sustainable value measurements.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En esta investigación se analiza el impacto de las variables de generación de valor sustentable (ESG) en la eficiencia de las empresas que calificaron para pertenecer al Índice de Sustentabilidad de la Bolsa Mexicana de Valores durante el periodo 2014-2017. La eficiencia se determinó utilizando el método no paramétrico del Análisis Envolvente de Datos (DEA). Los resultados indican que, dado el nivel de rentabilidad, la variable que mayormente incide en la generación de valor sustentable es gobierno corporativo (G), seguida de medio ambiente (E) y prácticas sociales (S). La principal limitación del estudio radica en el tamaño de la muestra. La originalidad de esta investigación consiste en determinar la eficiencia corporativa utilizando el desempeño financiero como input y las calificaciones de valor sustentable como outputs del modelo DEA. Como conclusión, esta investigación muestra que las acciones de responsabilidad social contribuyen a incrementar la eficiencia sustentable de las empresas, por lo que se propone que la medición del valor sustentable sea complemento de la evaluación de la eficiencia corporativa.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[C67]]></kwd>
<kwd lng="en"><![CDATA[G30]]></kwd>
<kwd lng="en"><![CDATA[M14]]></kwd>
<kwd lng="en"><![CDATA[Sustainable Value]]></kwd>
<kwd lng="en"><![CDATA[Efficiency]]></kwd>
<kwd lng="en"><![CDATA[Corporate Governance]]></kwd>
<kwd lng="en"><![CDATA[DEA]]></kwd>
<kwd lng="en"><![CDATA[Corporate Social Responsibility]]></kwd>
<kwd lng="es"><![CDATA[C67]]></kwd>
<kwd lng="es"><![CDATA[G30]]></kwd>
<kwd lng="es"><![CDATA[M14]]></kwd>
<kwd lng="es"><![CDATA[Valor Sustentable]]></kwd>
<kwd lng="es"><![CDATA[Eficiencia]]></kwd>
<kwd lng="es"><![CDATA[Gobierno Corporativo]]></kwd>
<kwd lng="es"><![CDATA[DEA]]></kwd>
<kwd lng="es"><![CDATA[Responsabilidad Social Empresarial]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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