<?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>S2448-63882023000300101</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v8i24.225</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Categorías de Responsabilidad Social Empresarial Pública en las PYMES Mexicanas]]></article-title>
<article-title xml:lang="en"><![CDATA[Categories of Public Corporate Social Responsibility in Mexican SMES]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hernández Villa]]></surname>
<given-names><![CDATA[Xochitl Citlali]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ricárdez Jiménez]]></surname>
<given-names><![CDATA[Jerónimo Domingo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Veracruzana Facultad de Contaduría y Administración ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Veracruzana Facultad de Contaduría y Administración ]]></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>8</volume>
<numero>24</numero>
<fpage>101</fpage>
<lpage>133</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882023000300101&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882023000300101&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882023000300101&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Derivado de diversos factores, la Responsabilidad Social Empresarial (RSE) es discutida en México y las empresas se interesan más en ella. La publicación de informes de RSE se ha investigado en grandes empresas, sin embargo, en las pequeñas y medianas, se carece de resultados. El artículo analiza la información pública respecto a las acciones del ámbito Ambiental, Social y de Gobernanza (ASG) de las Pequeñas y Medianas empresas (PYMES) que al 2023 obtuvieron entre 10 y 23 veces el distintivo Empresa Socialmente Responsable (ESR) que otorga el Centro Mexicano de la Filantropía (CEMEFI). Se estudiaron 110 PYMES con el distintivo ESR, a través de un método de análisis con un alcance descriptivo basado en la información pública del ámbito ASG de las páginas Web de las PYMES sujetas de estudio. Los resultados demuestran que, de las PYMES analizadas, 68% fueron catalogadas con una Responsabilidad Social Empresarial Pública Nula. Se concluye que la adopción e implementación de la RSE desde la perspectiva del distintivo de ESR no obliga a las PYMES a mostrar la información pública, sin embargo, si lo realizarán podría tener efectos positivos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract As a result of various factors, Corporate Social Responsibility (CSR) is being discussed in Mexico, and enterprises are becoming increasingly interested in it. The publication of CSR reports has been investigated on large enterprises, but there is a lack of results in small and medium-sized. This article analyzes public information on the environmental, social, and governance (ESG) actions of small and medium enterprises (SMES) or &#8220;PYMES&#8221; that in 2023 obtained between 10 and 23 times the Socially Responsible Enterprise (SRE) distinction awarded by the Mexican Center of Philanthropy (MCP) or &#8220;CEMEFI&#8221;. A total of 110 SMES with the SRE distinction were studied through an analysis method with a descriptive scope based on the public information of the ESG scope of the websites of the SMES under study. The results show that 68% of the analyzed SMES were classified as a Null Public Corporate Social Responsibility. It is concluded that the adoption and implementation of CSR from the perspective of the SRE label does not oblige SMES to show public information; however, if they do so, it could have positive effects.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[responsabilidad social empresarial]]></kwd>
<kwd lng="es"><![CDATA[información pública]]></kwd>
<kwd lng="es"><![CDATA[México]]></kwd>
<kwd lng="en"><![CDATA[corporate social responsibility]]></kwd>
<kwd lng="en"><![CDATA[public information]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
</kwd-group>
</article-meta>
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