<?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>2448-7678</journal-id>
<journal-title><![CDATA[Investigación administrativa]]></journal-title>
<abbrev-journal-title><![CDATA[Investig. adm.]]></abbrev-journal-title>
<issn>2448-7678</issn>
<publisher>
<publisher-name><![CDATA[Instituto Politécnico Nacional, Escuela Superior de Comercio y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-76782024000100008</article-id>
<article-id pub-id-type="doi">10.35426/iav53n133.08</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Contabilidad carbono y comités ambientales en empresas de la BMV]]></article-title>
<article-title xml:lang="en"><![CDATA[Carbon Accounting and Environmental Committees in Mexican Exchange Companies.]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Salazar García]]></surname>
<given-names><![CDATA[Jesús David]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Briseño García]]></surname>
<given-names><![CDATA[Arturo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cumpean Luna]]></surname>
<given-names><![CDATA[Joel Alejandro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Tamaulipas  ]]></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 Tamaulipas  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<volume>53</volume>
<numero>133</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-76782024000100008&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-76782024000100008&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-76782024000100008&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo es analizar la relación entre la contabilidad del carbono y los comités ambientales en las empresas que cotizan en la BMV. Mientras la literatura sobre la contabilidad del carbono explica ampliamente la existencia de varios niveles de implementación, desde el simple registro de la huella de carbono hasta métodos de contabilidad más sofisticados para expresar las responsabilidades de las empresas, aún permanece un debate continuo sobre cómo estos diferentes niveles de contabilidad de carbono se relacionan con el establecimiento de comités ambientales dentro de las empresas. Dentro del método de investigación se utilizó la regresión logística para probar el efecto de los niveles de contabilidad de carbono (variable independiente) sobre la presencia de comités ambientales (variable dependiente) controlando por tipo de industria y tamaño de la empresa. Los resultados muestran que no todos los niveles de contabilidad del carbono aumentan la probabilidad de que exista un comité medioambiental. Los hallazgos sugieren que los niveles más superficiales de contabilidad del carbono que se aplican en México aumentan la probabilidad de que las empresas cuenten con comités medioambientales para fomentar la actividad relacionada con el carbono. La originalidad radica en la medición de la contabilidad de carbono, la cual carece de exploración en estudios que aborden contextos latinoamericanos. Las limitaciones del estudio vislumbran la necesidad de realizar estudios longitudinales para observar el efecto de la relación entre las variables en el tiempo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The objective is to analyze the relationship between carbon accounting and environmental committees in companies listed on the BMV. While the carbon accounting literature amply explains the existence of various levels of implementation, from simple carbon footprint recording to more preferred accounting methods for expressing companies' responsibilities, there remains an ongoing debate about how these different Carbon accounting levels are related to the establishment of environmental committees within companies. Within the research method, logistic regression was used to test the effect of carbon accounting levels (independent variable) on the presence of environmental committees (dependent variable), controlling for type of industry and company size. The results show that not all levels of carbon accounting increase the probability that an environmental committee exists. The findings suggest that the more superficial levels of carbon accounting applied in Mexico increase the likelihood that companies have environmental committees to encourage carbon-related activity. The originality lies in the measurement of carbon accounting, which lacks exploration in studies that address Latin American contexts. The limitations of the study point to the need to carry out longitudinal studies to observe the effect of the relationship between the variables over time.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Comités Ambientales]]></kwd>
<kwd lng="es"><![CDATA[Contabilidad Carbono]]></kwd>
<kwd lng="es"><![CDATA[Bolsa Mexicana de Valores]]></kwd>
<kwd lng="es"><![CDATA[Desempeño Ambiental]]></kwd>
<kwd lng="en"><![CDATA[Environmental Committees]]></kwd>
<kwd lng="en"><![CDATA[Carbon Accounting]]></kwd>
<kwd lng="en"><![CDATA[Mexican Stock Exchange]]></kwd>
<kwd lng="en"><![CDATA[Environmental Performance]]></kwd>
</kwd-group>
</article-meta>
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