<?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>1692-0279</journal-id>
<journal-title><![CDATA[AD-minister]]></journal-title>
<abbrev-journal-title><![CDATA[AD-minister]]></abbrev-journal-title>
<issn>1692-0279</issn>
<publisher>
<publisher-name><![CDATA[Escuela de Administración  de la Universidad EAFIT]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1692-02792019000200053</article-id>
<article-id pub-id-type="doi">10.17230/ad-minister.35.2</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[ANÁLISIS CRÍTICO SOBRE EL USO DEL SROI EN LA EVALUACIÓN DEL IMPACTO SOCIAL EN INICIATIVAS DE EMPRENDIMIENTO SOCIAL: CASO MÉXICO]]></article-title>
<article-title xml:lang="en"><![CDATA[CRITICAL ANALYSIS ON THE USE OF SROI IN THE EVALUATION OF SOCIAL IMPACT IN SOCIAL ENTREPRENEURSHIP INITIATIVES]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[VALDÉS-MEDINA]]></surname>
<given-names><![CDATA[FILIBERTO ENRIQUE]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[SAAVEDRA-GARCÍA]]></surname>
<given-names><![CDATA[MARÍA LUISA]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma del Estado de México  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional Autónoma de México  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<numero>35</numero>
<fpage>53</fpage>
<lpage>76</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1692-02792019000200053&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1692-02792019000200053&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1692-02792019000200053&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La incapacidad del Estado para atender problemáticas sociales como la pobreza en todas sus gamas, el desempleo, y el difícil acceso a la educación y a los servicios de salud, por mencionar solo algunas, ha llevado a la institucionalización del sector social en México, lo que implica un incremento de iniciativas de emprendimiento social dentro del ecosistema emprendedor. Por ello, la necesidad de analizar y valorar las técnicas de evaluación financiera de iniciativas de esta naturaleza es de gran importancia, para determinar si el emprendimiento social realmente está dando solución a la problemática social. En la presente investigación se contempla y conceptualiza el emprendimiento social, haciendo énfasis en la empresa social, a la vez que se indaga sobre su desarrollo en México, para posteriormente abordar las áreas de oportunidad del uso del retorno social de la inversión (SROI, social return on investment) como una medida con una fuerte vocación financiera en la gestión de iniciativas de emprendimiento social. JEL: B55, L26]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The inability of the State to address social problems such as poverty in all its ranges, unemployment, and the difficult access to education and health services, to mention just a few, has led to the institutionalization of the social sector in Mexico, which implies an increase in social entrepreneurship initiatives within the entrepreneurial ecosystem. Therefore, the need to analyze and rate the financial evaluation techniques of initiatives of this nature is of great importance to determine if the enterprise is really solving a social problem. In this research, social entrepreneurship is contemplated and conceptualized, emphasizing the social enterprise, while exploring its development in Mexico and then addressing the areas of opportunity in the use of the social return on investment (SROI) as a measure with a strong financial vocation in the management of social entrepreneurship initiatives. JEL: B55, L26]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[emprendimiento social]]></kwd>
<kwd lng="es"><![CDATA[sector social]]></kwd>
<kwd lng="es"><![CDATA[retorno social de la inversión (SROI).]]></kwd>
<kwd lng="en"><![CDATA[social entrepreneurship]]></kwd>
<kwd lng="en"><![CDATA[social sector]]></kwd>
<kwd lng="en"><![CDATA[social return on investment (SROI).]]></kwd>
</kwd-group>
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