<?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>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722018000200053</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc19-48.rsei</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Responsabilidad Social Empresarial: un instrumento para medir la implementación en las empresas del índice de sustentabilidad de la Bolsa Mexicana de Valores]]></article-title>
<article-title xml:lang="en"><![CDATA[Corporate Social Responsibility: An instrument to measure the implementation in companies of the sustainability index of the Mexican Stock Exchange]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Landázuri Aguilera]]></surname>
<given-names><![CDATA[Yara]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hinojosa Cruz]]></surname>
<given-names><![CDATA[Adriana Verónica]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Aguilar Morales]]></surname>
<given-names><![CDATA[Norma]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Instituto Tecnológico de Sonora  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma de Nuevo León  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Juárez Autónoma de Tabasco  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<volume>19</volume>
<numero>48</numero>
<fpage>53</fpage>
<lpage>68</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722018000200053&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722018000200053&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722018000200053&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Este artículo presenta el diseño y la validación de un instrumento de medición de la responsabilidad social empresarial a través de las dimensiones económica, social y medioambiental, utilizando técnica de mínimos cuadrados parciales (PLS) y el software utilizado para tal fin ha sido Smart-PLS, versión 3. La investigación se realizó con la información de una muestra de empresas que cotizan en la Bolsa Mexicana de Valores y que pertenecen al índice de sustentabilidad. Los resultados confirman un instrumento estadísticamente válido para medir la responsabilidad social a través de las tres dimensiones propuestas con oportunidades de mejora para dimensión económica y de esta manera continuar con la investigación sobre el tema de responsabilidad social en México. Códigos JEL: M14, M20]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  This article presents the design and validation of a measuring instrument for corporate social responsibility through the economic, social and environmental dimensions, with the technique of Partial Least Squares (PLS) and Smart-PLS software, version 3. The research was carried out with information from a sample of companies that are listed on the Mexican Stock Exchange and that belong to the sustainability index. The results confirm a statistically valid instrument to measure social responsibility through the three proposed dimensions with opportunities for improvement for economic dimension and thus continue with research on the issue of social responsibility in Mexico.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[dimensiones]]></kwd>
<kwd lng="es"><![CDATA[instrumento de medición]]></kwd>
<kwd lng="es"><![CDATA[responsabilidad social empresarial]]></kwd>
<kwd lng="es"><![CDATA[validez]]></kwd>
<kwd lng="es"><![CDATA[Bolsa Mexicana de Valores]]></kwd>
<kwd lng="en"><![CDATA[Dimensions]]></kwd>
<kwd lng="en"><![CDATA[measuring instrument]]></kwd>
<kwd lng="en"><![CDATA[corporate social responsibility]]></kwd>
<kwd lng="en"><![CDATA[validity]]></kwd>
<kwd lng="en"><![CDATA[Mexican Stock Exchange]]></kwd>
</kwd-group>
</article-meta>
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