<?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>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202024000200232</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La responsabilidad social empresarial y los determinantes en el vínculo con el desempeño financiero en Pequeñas y Medianas Empresas en México]]></article-title>
<article-title xml:lang="en"><![CDATA[Corporate social responsibility and the determinants of the link with financial performance in Small and Medium Enterprises in Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Soriano]]></surname>
<given-names><![CDATA[Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Fong Reynoso]]></surname>
<given-names><![CDATA[Carlos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Consejo Nacional de Humanidades. Ciencias y Tecnologías  ]]></institution>
<addr-line><![CDATA[Zapopan Jalisco]]></addr-line>
<country>México</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Guadalajara  ]]></institution>
<addr-line><![CDATA[Zapopan Jalisco]]></addr-line>
<country>México</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2024</year>
</pub-date>
<volume>16</volume>
<numero>2</numero>
<fpage>232</fpage>
<lpage>243</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202024000200232&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202024000200232&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202024000200232&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La presente investigación tiene como finalidad demostrar los determinantes entre el vínculo de la Responsabilidad Social Empresarial y el Desempeño Financiero Empresarial en las Pequeñas y Medianas Empresas. De forma teórica, desde los años 50´s se describe una relación positiva en el caso RSE-DFE no obstante, las investigaciones empíricas no han logrado comprobar dicha relación para todos los casos de estudio, generando incertidumbre y un debate dentro de la literatura de la RSE. Por medio de un modelo de ecuaciones estructurales y el uso de variables mediadoras, se plantea un modelo exploratorio que permite demostrar los principales determinantes en el vínculo RSE-DFE para el caso específico de México. Identificando principalmente el periodo de análisis, el tipo de práctica y el nivel de madurez de la RSE, como los principales determinantes del desempeño financiero al momento de implementar prácticas de RSE. Los hallazgos permiten dar respuesta a los distintos resultados en investigaciones previas, generando mayor certidumbre en el caso RSE-DFE buscando cerrar el debate que se ha mantenido durante los últimos 20 años.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT This research aimed to demonstrate the determinants of the link between Corporate Social Responsibility and Corporate Financial Performance in Small and Medium Enterprises. Theoretically, since the 1950's a positive relationship has been described in the CSR-CSF case; however, empirical research has not been able to prove this relationship for all the case studies, generating uncertainty and debate within the CSR literature. Through a structural equation model and the use of mediating variables, we propose an exploratory model that allows us to demonstrate the main determinants of the CSR-CSF link for the specific case of Mexico. The main determinants of financial performance when implementing CSR practices are the period of analysis, the type of practice, and the level of CSR maturity. The findings allow us to respond to the different results of previous research, generating greater certainty in the CSR-DFE case and seeking to close the debate that has been going on for the last 20 years.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Responsabilidad Social Empresarial]]></kwd>
<kwd lng="es"><![CDATA[Pequeñas y Medianas Empresas]]></kwd>
<kwd lng="es"><![CDATA[Desempeño Financiero]]></kwd>
<kwd lng="es"><![CDATA[Ecuaciones Estructurales]]></kwd>
<kwd lng="es"><![CDATA[Pymes]]></kwd>
<kwd lng="en"><![CDATA[Corporate Social Responsibility]]></kwd>
<kwd lng="en"><![CDATA[Small and Medium Enterprises]]></kwd>
<kwd lng="en"><![CDATA[Financial Performance]]></kwd>
<kwd lng="en"><![CDATA[Structural Equations]]></kwd>
<kwd lng="en"><![CDATA[SMEs]]></kwd>
</kwd-group>
</article-meta>
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