Resumen

MANCILLA-RENDON, Enriqueta  y  RINCON SOTO, Idana Berosca. Authorized donees and donations for environmental care. Trascender contab. gest. [online]. 2025, vol.10, n.28, pp.19-42.  Epub 08-Ago-2025. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v10i28.253.

Civil society organizations and public administrations receive donations to mitigate the effects of climate change. The objective is to analyze non-profit organizations that receive tax-deductible donations to carry out environmental protection activities, and their links with the federal public administration that executes the expenditures and the accrediting institutions in environmental protection, in order to understand how they influence the National Climate Change System (SINACC).

This is a descriptive-cross-sectional study of authorized donees, using a critical hermeneutic approach using data from INEGI, the SAT list, and global funds, in light of Pigouvian taxes. The results reveal that in 2023, 392 authorized donees predominated with environmental protection activities related to the SAT and the federal public accrediting administration, with no evidence of public spending. The contribution lies in the relationship between SINACC and the accrediting authorities. The implication is that the SAT should engage with government agencies and SINACC. Our contribution is the innovative approach of the national environmental care strategy and the evidence of the merger of government authorities, civil society, and donations.

Palabras llave : Entity authorized to receive donations; Non-profit organizations; Environment.

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