<?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>1659-3359</journal-id>
<journal-title><![CDATA[Tec Empresarial]]></journal-title>
<abbrev-journal-title><![CDATA[Tec Empre.]]></abbrev-journal-title>
<issn>1659-3359</issn>
<publisher>
<publisher-name><![CDATA[Instituto Tecnológico de Costa Rica]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1659-33592024000200001</article-id>
<article-id pub-id-type="doi">10.18845/te.v18i2.7134</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Green Business strategy and its effect on financial performance: The mediating role of corporate social responsibility]]></article-title>
<article-title xml:lang="es"><![CDATA[Estrategia de Negocios Sustentable y su efecto sobre el Rendimiento Financiero: El rol mediador de la Responsabilidad Social Empresarial]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castillo-Esparza]]></surname>
<given-names><![CDATA[Ma. Mónica Gloria Clara]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Maldonado-Guzmán]]></surname>
<given-names><![CDATA[Gonzalo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mejía-Trejo]]></surname>
<given-names><![CDATA[Juan]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Aguascalientes Centro de Ciencias Económicas y Administrativas ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma de Aguascalientes Centro de Ciencias Económicas y Administrativas ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Guadalajara Centro Universitario de Ciencias Económico Administrativas ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2024</year>
</pub-date>
<volume>18</volume>
<numero>2</numero>
<fpage>1</fpage>
<lpage>17</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.sa.cr/scielo.php?script=sci_arttext&amp;pid=S1659-33592024000200001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.sa.cr/scielo.php?script=sci_abstract&amp;pid=S1659-33592024000200001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.sa.cr/scielo.php?script=sci_pdf&amp;pid=S1659-33592024000200001&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Organizations are increasingly integrating environmental concerns in their strategic plans. This research analyzes how green business strategy (GBS) and corporate social responsibility (CSR) impact financial performance (FP). In addition, we analyze the mediating role of CSR in the relationship between GBS and FP. The empirical application uses structural equation modeling on a sample of 300 manufacturing firms from Mexico. The results show positive and significant relationships between GBS, CSR and FP, while the significantly positive mediating role of CSR was also verified. Thus, the environmental objectives set by the GBS contribute to the FP of Mexican manufacturing firms. CSR also collaborates to this end but only partially by mediating the relationship between GBS and FP. The findings support the importance of incorporating environmental concerns in businesses' strategic planning in order to ensure not only economic but also social benefits through GBS and CSR activities.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Las organizaciones están integrando cada vez más cuestiones ambientales en sus planes estratégicos. Así, esta investigación analiza cómo la estrategia de negocios sustentable (GBS, por sus siglas en inglés) y la responsabilidad social corporativa (CSR, por sus siglas en inglés) impactan en el rendimiento financiero (FP, por sus siglas en inglés). Además, se analiza el rol mediador de la CSR en la relación entre la GBS y el FP. El estudio empírico utiliza el modelado de ecuaciones estructurales en una muestra de 300 empresas manufactureras de México. Los resultados muestran relaciones positivas y significativas entre la GBS, la CSR y el FP, mientras que también se verificó el papel mediador significativamente positivo de la CSR. Por lo tanto, los objetivos ambientales establecidos por la GBS contribuyen al FP de las empresas manufactureras mexicanas. La CSR también colabora en este sentido, pero solo parcialmente al mediar la relación entre la GBS y el FP. Los hallazgos respaldan la importancia de incorporar cuestiones ambientales en la planeación estratégica de las empresas para garantizar no solo beneficios económicos, sino también sociales a través de las actividades de GBS y CSR.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Green business strategy]]></kwd>
<kwd lng="en"><![CDATA[financial performance]]></kwd>
<kwd lng="en"><![CDATA[corporate social responsibility]]></kwd>
<kwd lng="en"><![CDATA[manufacturing companies]]></kwd>
<kwd lng="en"><![CDATA[environment]]></kwd>
<kwd lng="es"><![CDATA[Estrategia de negocios sustentable]]></kwd>
<kwd lng="es"><![CDATA[rendimiento financiero]]></kwd>
<kwd lng="es"><![CDATA[responsabilidad social empresarial]]></kwd>
<kwd lng="es"><![CDATA[empresas manufactureras]]></kwd>
<kwd lng="es"><![CDATA[medio ambiente]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aagaard]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Sustainable Business: Integrating CSR in Business and Functions]]></source>
<year>2016</year>
<publisher-name><![CDATA[River Publishers]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Abdullah]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Sustainability orientation and environment sustainable performance: What is the role of Corporate Environmental Responsability?]]></article-title>
<source><![CDATA[Journal of Sustainability Science and Management]]></source>
<year>2021</year>
<page-range>1-22</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Acea]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Responsabilidad Social Empresarial, nuevas economías, sostenibilidad y moda]]></article-title>
<source><![CDATA[Cuadernos del Centro de Estudios en Diseño y Comunicación]]></source>
<year>2021</year>
<volume>128</volume>
<page-range>197-209</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Adams]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Thornton]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Sepehri]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The impact of the pursuit of sustainability on the financial performance of the firm]]></article-title>
<source><![CDATA[Journal of Sustainability and Green Business]]></source>
<year>2012</year>
<volume>1</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-14</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Angus]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Westbrook]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Las 10 Principales Tendencias Globales de Consumo Para 2021]]></article-title>
<source><![CDATA[Euromonitor International]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ansoff]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The changing shape of the strategic problem]]></article-title>
<source><![CDATA[Revista de Dirección General]]></source>
<year>1977</year>
<volume>4</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>42-58</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aragon-Correa]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Sharma]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A Contingent Resource-Based View of Proactive Environmental Strategy]]></article-title>
<source><![CDATA[Academy of management review]]></source>
<year>2003</year>
<volume>28</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>71-88</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ashton]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
<name>
<surname><![CDATA[Russell]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Futch]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The adoption of green business practices among small US Midwestern manufacturing enterprises]]></article-title>
<source><![CDATA[Journal of Environmental Planning and Management]]></source>
<year>2017</year>
<volume>60</volume>
<numero>12</numero>
<issue>12</issue>
<page-range>2133-49</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bagozzi]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Yi]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[On the evaluation of structural equation models]]></article-title>
<source><![CDATA[Journal of the Academy of Marketing Science]]></source>
<year>1988</year>
<volume>16</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>74-94</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Banerjee]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Environmentalism: The Construct and its Measurement]]></article-title>
<source><![CDATA[Journal of Business Research]]></source>
<year>2002</year>
<volume>55</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>177-91</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Banerjee]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate social responsibility: The good, the bad and the ugly]]></article-title>
<source><![CDATA[Critical Sociology]]></source>
<year>2008</year>
<volume>34</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>51-79</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[B&#305;çakc&#305;o&#287;lu]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Theoharakis]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Tanyeri]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Green business strategy and export performance: An examination of boundary conditions from an emerging economy]]></article-title>
<source><![CDATA[International Marketing Review]]></source>
<year>2020</year>
<volume>37</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>56-75</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bigné]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Chumpitaz]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Andreu]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Swaen]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Percepción de la responsabilidad social corporativa: un análisis cross-cultural]]></article-title>
<source><![CDATA[Universia Business Review]]></source>
<year>2005</year>
<volume>5</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>14-27</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bokhari]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Ali]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Albort-Morant]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Latan]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Lopes de Sousa Jabbour]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ullah]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Salam]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Vo-Thanh]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Bridging the gap: The moderating roles of institutional quality and compliance on the link between CSR and financial performance]]></article-title>
<source><![CDATA[Journal of Cleaner Production]]></source>
<year>2023</year>
<volume>404</volume>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bossle]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[de Barcellos]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Vieira]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Sauvée]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The drivers for adoption of eco-innovation]]></article-title>
<source><![CDATA[Journal of Cleaner Production]]></source>
<year>2016</year>
<volume>113</volume>
<page-range>861-72</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Carroll]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Brown]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Social Responsibility: A Review of Current Concepts, Research, and Issues]]></article-title>
<source><![CDATA[Corporate Social Responsibility]]></source>
<year>2018</year>
<volume>2</volume>
<page-range>39-69</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Carroll]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Shabana]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice]]></article-title>
<source><![CDATA[International Journal of Management Reviews]]></source>
<year>2010</year>
<volume>12</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>85-105</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chapagain]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Phil]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Social Responsability: evidence from Nepalese financial service and manufacturing sectors]]></article-title>
<source><![CDATA[Economic Journal of Development Issues]]></source>
<year>2010</year>
<volume>11</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>9-20</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="">
<collab>Comisión de las Comunidades Europeas</collab>
<source><![CDATA[Libro Verde, Fomentar un marco europeo para la responsabilidad social de las empresas]]></source>
<year>2001</year>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Darnall]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Henriques]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Sadorsky]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Adopting proactive environmental strategy: The influence of stakeholders and firm size]]></article-title>
<source><![CDATA[Journal of Management Studies]]></source>
<year>2010</year>
<volume>47</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>1072-94</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dijkstra]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Henseler]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Consistent partial least squares path modeling]]></article-title>
<source><![CDATA[MIS Quarterly]]></source>
<year>2015</year>
<volume>39</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>297-316</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Elkington]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Governance for sustainability]]></article-title>
<source><![CDATA[Corporate Governance: An International Review]]></source>
<year>2006</year>
<volume>14</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>522-9</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fayad]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ayoub]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Ayoub]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Causal relationship between CSR and FB in banks]]></article-title>
<source><![CDATA[Arab Economic and Business Journal]]></source>
<year>2017</year>
<volume>12</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>93-8</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Florida]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Davison]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gaining from Green Management: Environmental management systems inside and outside the factory]]></article-title>
<source><![CDATA[California Management Review]]></source>
<year>2001</year>
<volume>43</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>64-84</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fornell]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Larcker]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evaluating structural equation models with unobservable variables and measurement error]]></article-title>
<source><![CDATA[Journal of Marketing Research]]></source>
<year>1981</year>
<volume>18</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>39-50</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="">
<collab>Global Reporting Initiative</collab>
<collab>UN Global Compact</collab>
<collab>World Business Council for Sustainable Development Compact, U. G.</collab>
<source><![CDATA[SDG Compass: The guide for business action on the SDGs]]></source>
<year>2015</year>
</nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hair]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Hult]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Ringle]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Sarstedt]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Danks]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Ray]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<source><![CDATA[Partial least squares structural equation modeling (PLS-SEM) using R: A workbook]]></source>
<year>2021</year>
<publisher-name><![CDATA[Springer]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hart]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A Natural Resource View of the Firm]]></article-title>
<source><![CDATA[Academy of Management Review]]></source>
<year>1995</year>
<volume>20</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>986-1014</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Henseler]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Ringle]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Sarstedt]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A new criterion for assessing discriminant validity in variance-based structural equation modeling]]></article-title>
<source><![CDATA[Journal of the Academy of Marketing Science]]></source>
<year>2015</year>
<volume>43</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>115-35</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Herrera]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Díaz]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Dimensionalidad de la responsabilidad social empresarial percibida y sus efectos sobre la imagen y la reputación: una aproximación desde el modelo de Carroll]]></article-title>
<source><![CDATA[Estudios Gerenciales]]></source>
<year>2008</year>
<volume>24</volume>
<numero>108</numero>
<issue>108</issue>
<page-range>37-59</page-range></nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hu]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Bentler]]></surname>
<given-names><![CDATA[P. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Fit indices in covariance structure modeling: Sensitivity to underparameterized model misspecification]]></article-title>
<source><![CDATA[Psychological Methods]]></source>
<year>1998</year>
<volume>3</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>424-53</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ilinitch]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Schaltegger]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Developing a green business portfolio]]></article-title>
<source><![CDATA[Long Range Planning]]></source>
<year>1995</year>
<volume>28</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>29-38</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="book">
<collab>Instituto Nacional de Estadística y Geografía</collab>
<source><![CDATA[Estadísticas a propósito del día de las micro, pequeñas y medianas empresas]]></source>
<year>2020</year>
<publisher-name><![CDATA[Datos Nacionales]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="">
<collab>Instituto Nacional de Estadística y Geografía</collab>
<source><![CDATA[Censos Económicos 2019]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="">
<collab>International Energy Agency</collab>
<source><![CDATA[World Energy Outlook 2021]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="confpro">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jugón]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Pasto]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Raffaello]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<source><![CDATA[Sustentabilidad. Modelos de gestión y medición]]></source>
<year>2019</year>
<conf-name><![CDATA[ XXVEncuentro Nacional de Investigadores Universitarios del Área Contable y XV Simposio Regional de Investigación Contable]]></conf-name>
<conf-loc> </conf-loc>
</nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[King]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Lenox]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does it really pay to be green? An empirical study of firm environmental and financial performance]]></article-title>
<source><![CDATA[Corporate Environmental Responsibility]]></source>
<year>2001</year>
<volume>5</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>311-22</page-range></nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kraus]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Rehman]]></surname>
<given-names><![CDATA[S. U.]]></given-names>
</name>
<name>
<surname><![CDATA[García]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate social responsibility and environmental performance: The mediating role of environmental strategy and green innovation]]></article-title>
<source><![CDATA[Technological Forecasting and Social Change]]></source>
<year>2020</year>
<volume>160</volume>
<page-range>120262</page-range></nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Le]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[How do corporate social responsibility and green innovation transform corporate green strategy into sustainable firm performance?]]></article-title>
<source><![CDATA[Journal of Cleaner Production]]></source>
<year>2022</year>
<volume>362</volume>
</nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Leonidou]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Fotiadis]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Leonidou]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Zeriti]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Resources and capabilities as drivers of hotel environmental marketing strategy: Implications for competitive advantage and performance]]></article-title>
<source><![CDATA[Tourism Management]]></source>
<year>2013</year>
<volume>35</volume>
<page-range>94-110</page-range></nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lin]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Chen]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Yu]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Li]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Lampel]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Jiang]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Too little or too much of good things? The horizontal S-curve hypothesis of green business strategy on firm performance]]></article-title>
<source><![CDATA[Technological Forecasting and Social Change]]></source>
<year>2021</year>
<volume>172</volume>
</nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Liu]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Unraveling the complex relationship between environmental and financial performance. A multilevel longitudinal analysis]]></article-title>
<source><![CDATA[International Journal of Production Economics]]></source>
<year>2020</year>
<volume>219</volume>
<page-range>328-40</page-range></nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lyon]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Maxwell]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate social responsibility and the environment: A theoretical perspective]]></article-title>
<source><![CDATA[Review of Environmental Economics and Policy]]></source>
<year>2008</year>
<volume>2</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>240-60</page-range></nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Malik]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Mughal]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Azam]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Cao]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Wan]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
<name>
<surname><![CDATA[Zhu]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Thurasamy]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate social responsibility, green human resources management, and sustainable performance: is organizational citizenship behavior towards environment the missing link?]]></article-title>
<source><![CDATA[Sustainability (Switzerland)]]></source>
<year>2021</year>
<volume>13</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>1-24</page-range></nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Maqbool]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Zameer]]></surname>
<given-names><![CDATA[M. N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate social responsibility and financial performance: An empirical analysis of Indian banks]]></article-title>
<source><![CDATA[Future Business Journal]]></source>
<year>2018</year>
<volume>4</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>84-93</page-range></nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martínez]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Fierro]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Aplicación de la técnica PLS-SEM en la gestión del conocimiento: un enfoque técnico práctico / Application of the PLS-SEM technique in Knowledge Management: a practical technical approach]]></article-title>
<source><![CDATA[RIDE Revista Iberoamericana para la Investigación y el Desarrollo Educativo]]></source>
<year>2018</year>
<volume>8</volume>
<numero>16</numero>
<issue>16</issue>
<page-range>130-64</page-range></nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[McWilliams]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Siegel]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate social responsibility and financial performance: Correlation or misspecification?]]></article-title>
<source><![CDATA[Strategic Management Journal]]></source>
<year>2000</year>
<volume>21</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>603-9</page-range></nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Miras]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Carrasco]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Escobar]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Responsabilidad social corporativa y rendimiento financiero: Un meta-análisis]]></article-title>
<source><![CDATA[Revista Española de Financiacion y Contabilidad]]></source>
<year>2014</year>
<volume>43</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>193-215</page-range></nlm-citation>
</ref>
<ref id="B49">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Miroshnychenko]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Barontini]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Testa]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Green practices and financial performance: A global outlook]]></article-title>
<source><![CDATA[Journal of Cleaner Production]]></source>
<year>2017</year>
<volume>147</volume>
<page-range>340-51</page-range></nlm-citation>
</ref>
<ref id="B50">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Molina]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Claver]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[López]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Tarí]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Green management and financial performance: A literature review]]></article-title>
<source><![CDATA[Management Decision]]></source>
<year>2009</year>
<volume>47</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>1080-100</page-range></nlm-citation>
</ref>
<ref id="B51">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nahuat]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodríguez]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Gómez de la Fuente]]></surname>
<given-names><![CDATA[Ma. del C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Innovación, Responsabilidad Social Empresarial en grandes empresas]]></article-title>
<source><![CDATA[Investigación Administrativa]]></source>
<year>2021</year>
<volume>50</volume>
<numero>128</numero>
<issue>128</issue>
</nlm-citation>
</ref>
<ref id="B52">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Okafor]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Adusei]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Adeleye]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate social responsibility and financial performance: Evidence from U.S tech firms]]></article-title>
<source><![CDATA[Journal of Cleaner Production]]></source>
<year>2021</year>
<volume>292</volume>
</nlm-citation>
</ref>
<ref id="B53">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Olayeni]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ogbo]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Okwo]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Chukwu]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Ifediora]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Ezenwakwelu]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Green Strategy Effect on Financial and Environmental Performance: A Mediation Analysis of Product Quality]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2021</year>
<volume>13</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>2115</page-range></nlm-citation>
</ref>
<ref id="B54">
<nlm-citation citation-type="book">
<collab>ONU</collab>
<source><![CDATA[Informe de los Objetivos de Desarrollo Sostenible 2021]]></source>
<year>2021</year>
<publisher-name><![CDATA[ONU]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B55">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Orazalin]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Do board sustainability committees contribute to corporate environmental and social performance? The mediating role of corporate social responsibility strategy]]></article-title>
<source><![CDATA[Business Strategy and the Environment]]></source>
<year>2020</year>
<volume>29</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>140-53</page-range></nlm-citation>
</ref>
<ref id="B56">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Porter]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Linde]]></surname>
<given-names><![CDATA[C. Van Der.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Green and Competitive: Ending the Stalemate]]></article-title>
<source><![CDATA[Harvard Business Review]]></source>
<year>1995</year>
<volume>33</volume>
</nlm-citation>
</ref>
<ref id="B57">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[R&#259;dulescu]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Ioan]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Nastase]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Premises of the Green Business Strategies]]></article-title>
<source><![CDATA[Management Comparat International]]></source>
<year>2016</year>
<volume>17</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>108-13</page-range></nlm-citation>
</ref>
<ref id="B58">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rangan]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Chase]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Karim]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Truth About CSR]]></article-title>
<source><![CDATA[Harvard Business Review]]></source>
<year>2015</year>
<volume>93</volume>
<numero>1/2</numero>
<issue>1/2</issue>
<page-range>40-9</page-range></nlm-citation>
</ref>
<ref id="B59">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ringle]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Wende]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Becker]]></surname>
<given-names><![CDATA[J.-M.]]></given-names>
</name>
</person-group>
<source><![CDATA[SmartPLS 3.]]></source>
<year>2015</year>
<publisher-loc><![CDATA[Boenningstedt ]]></publisher-loc>
<publisher-name><![CDATA[SmartPLS GmbH]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B60">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ruiz-Acosta]]></surname>
<given-names><![CDATA[L]]></given-names>
</name>
<name>
<surname><![CDATA[Camargo-Mayorga]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Muñoz-Murcia]]></surname>
<given-names><![CDATA[N. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Relación entre responsabilidad social empresarial y rentabilidad: una revisión de la literatura]]></article-title>
<source><![CDATA[Encuentros]]></source>
<year>2020</year>
<volume>18</volume>
<numero>02</numero>
<issue>02</issue>
<page-range>128-41</page-range></nlm-citation>
</ref>
<ref id="B61">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Saget]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Vogt-Schilb]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Luu]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<source><![CDATA[El empleo en un futuro de cero emisiones netas en América Latina y el Caribe]]></source>
<year>2020</year>
<publisher-loc><![CDATA[Washington D.C. y Ginebra ]]></publisher-loc>
<publisher-name><![CDATA[Banco Interamericano de Desarrollo y Organización Internacional del Trabajo]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B62">
<nlm-citation citation-type="">
<collab>Secretaría de Medio Ambiente y Recursos Naturales</collab>
<source><![CDATA[Gobierno de México. Protocolo de Kioto sobre cambio climático]]></source>
<year>2016</year>
</nlm-citation>
</ref>
<ref id="B63">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Shrivastava]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Hart]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Creating sustainable corporations]]></article-title>
<source><![CDATA[Business Strategy and the Environment]]></source>
<year>1995</year>
<volume>4</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>154-65</page-range></nlm-citation>
</ref>
<ref id="B64">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tan]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Siddik]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Sobhani]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Hamayun]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Masukujjaman]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Do Environmental Strategy and Awareness Improve Firms&#8217; Environmental and Financial Performance? The Role of Competitive Advantage]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2022</year>
<volume>14</volume>
<numero>17</numero>
<issue>17</issue>
</nlm-citation>
</ref>
<ref id="B65">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tenenhaus]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Vinzi]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Chatelin]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Lauro]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[PLS path modeling]]></article-title>
<source><![CDATA[Computational Statistics and Data Analysis]]></source>
<year>2005</year>
<volume>48</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>159-205</page-range></nlm-citation>
</ref>
<ref id="B66">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Velte]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Meta-analyses on Corporate Social Responsibility (CSR): a literature review]]></article-title>
<source><![CDATA[Management Review Quarterly]]></source>
<year>2022</year>
<volume>72</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>627-75</page-range></nlm-citation>
</ref>
<ref id="B67">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Villasmil]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Visión estratégica de la responsabilidad social empresarial]]></article-title>
<source><![CDATA[Dictamen Libre]]></source>
<year>2016</year>
<volume>18</volume>
<page-range>95-107</page-range></nlm-citation>
</ref>
<ref id="B68">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wang]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
<name>
<surname><![CDATA[Sarkis]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate social responsibility governance, outcomes, and financial performance]]></article-title>
<source><![CDATA[Journal of Cleaner Production]]></source>
<year>2017</year>
<volume>162</volume>
<page-range>1607-16</page-range></nlm-citation>
</ref>
<ref id="B69">
<nlm-citation citation-type="">
<collab>World Business Council for Sustainabilty Development</collab>
<source><![CDATA[Visión 2050: Hora de Transformar. Cómo la empresa puede liderar las transformaciones que el mundo necesita]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B70">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Worokinasih]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Zaini]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The mediating role of corporate social responsibility (CSR) disclosure on good corporate governance (GCG) and firm value]]></article-title>
<source><![CDATA[Australasian Accounting, Business and Finance Journal]]></source>
<year>2020</year>
<volume>14</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>88-96</page-range></nlm-citation>
</ref>
<ref id="B71">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Yang]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Li]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Yu]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Zeng]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Sun]]></surname>
<given-names><![CDATA[J.-M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Environmentally sustainable or economically sustainable? The effect of Chinese manufacturing firms&#8217; corporate sustainable strategy on their green performances]]></article-title>
<source><![CDATA[Business Strategy and the Environment]]></source>
<year>2019</year>
<volume>28</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>1-9</page-range></nlm-citation>
</ref>
<ref id="B72">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Yuan]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Lu]]></surname>
<given-names><![CDATA[L. Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Tian]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Yu]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Business Strategy and Corporate Social Responsibility]]></article-title>
<source><![CDATA[Journal of Business Ethics]]></source>
<year>2020</year>
<volume>162</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>359-77</page-range></nlm-citation>
</ref>
<ref id="B73">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zhao]]></surname>
<given-names><![CDATA[X.]]></given-names>
</name>
<name>
<surname><![CDATA[Lynch]]></surname>
<given-names><![CDATA[J. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Chen]]></surname>
<given-names><![CDATA[Q.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Reconsidering Baron and Kenny: Myths and truths about mediation analysis]]></article-title>
<source><![CDATA[Journal of Consumer Research]]></source>
<year>2010</year>
<volume>37</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>197-206</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
