La Sustentabilidad Empresarial, los informes de sustentabilidad, los índices sustentables y el desempeño financiero

La Sustentabilidad Empresarial, los informes de sustentabilidad, los índices sustentables y el desempeño financiero

Published 2024-09-17


https://doi.org/10.30554/lumina.v25.n1.4932.2024
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Vol. 25 No. 1 (2024): Volumen 25(1)
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Saavedra García, M. L., Vargas Vega, T. de J., & Sánchez Limón, M. L. (2024). La Sustentabilidad Empresarial, los informes de sustentabilidad, los índices sustentables y el desempeño financiero. Lúmina, 25(1), E0057. https://doi.org/10.30554/lumina.v25.n1.4932.2024
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Saavedra García, M. L., Vargas Vega, T. de J., & Sánchez Limón, M. L. (2024). La Sustentabilidad Empresarial, los informes de sustentabilidad, los índices sustentables y el desempeño financiero. Lúmina, 25(1), E0057. https://doi.org/10.30554/lumina.v25.n1.4932.2024

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María Luisa Saavedra García
Universidad Nacional Autónoma de México
Perfil Google Scholar
Teresa de Jesús Vargas Vega
Universidad Autónoma del Estado de Hidalgo
https://orcid.org/0000-0002-6051-7197 ORCID
Mónica Lorena Sánchez Limón
Universidad Autónoma de Tamaulipas
https://orcid.org/0000-0002-0671-0076 ORCID
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María Luisa Saavedra García,

La Dra. María Luisa Saavedra García es Contador Público por la Universidad San Martín de Porres de Lima-Perú, Especialista en Finanzas, Maestra y Doctora en Administración por la Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración, donde también es Profesora e investigadora titular de tiempo completo, nivel C, adscrita a la División de Investigación. Ha impartido cursos, seminarios, talleres y conferencias en diversas instituciones de educación superior tanto nacionales como internacionales. Ha dirigido numerosas tesis de licenciatura, maestría y doctorado tanto en la UNAM, como en instituciones de educación superior nacionales y extranjeras. Por su labor docente y de investigación se ha hecho acreedora a numerosos reconocimientos en las Ciencias Administrativas, entre los principales se pueden mencionar el reconocimiento “Sor Juana Inés de la Cruz” que otorga la UNAM a las mujeres más destacadas de su comunidad y el “Premio Universidad Nacional en Docencia en Ciencias Económico Administrativas”, que otorga la UNAM a los docentes más sobresalientes. Su prestigio como investigadora la ha llevado a coordinar proyectos de investigación regionales, nacionales e internacionales en redes como CUMEX y ALAFEC, sobre temas de PYMES y finanzas, entre los que destaca el proyecto internacional “Hacia la determinación de la competitividad de la PYME Latinoamericana”. Su producción académica ha quedado plasmada en 23 libros, más de 100 artículos científicos en revistas indexadas tanto nacionales como extranjeras y más de 120 ponencias en congresos especializados.

Posee el reconocimiento de investigadora nacional nivel II, del CONACYT, se ha hecho merecedora del nivel más alto del Programa de Primas al Desempeño del Personal Académico de Tiempo Completo (Nivel D), que otorga la UNAM. Es miembro fundador de la academia ANFECA, es Presidenta de la Academia de Ciencias Administrativas, ACACIA, A.C.,  también es presidenta de la Comisión de Investigación del Instituto Mexicano de Ejecutivos de Finanzas donde preside el Comité Académico del Congreso de Investigación Financiera y además es miembro de la Academia Europea de Economía de la Empresa, AEDEM, entre otros.

Sus líneas de investigación son Micro, Pequeña y Mediana Empresa; Finanzas corporativas y Estudios de Género en las Organizaciones.

Teresa de Jesús Vargas Vega,

Profesora Investigadora y Jefa de Investigación, en el Instituto de Ciencias Económico Administrativas de la Universidad Autónoma del Estado de Hidalgo. Dra. En Economía y Empresa. Maestra en Finanzas. Investigadora Nacional del Conacyt, nivel C. 

Responsable del Capítulo de Contabilidad Auitría y Fiscal en ACACIA, A.C.

Mónica Lorena Sánchez Limón,

Profesora de Tiempo Completo, en la Universidad Autónoma de Tamaulipas. Doctora en Ciencias de la Administración por la UNAM. Vice presidenta de Comités en ACACIA, A.C.

Investigadora Nacional del Conacyt, nivel II.

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Business sustainability is of great importance today because the context of economic crisis marked by the COVID 19 pandemic has awakened organizations, where the concept of the Triple Bottom Line is exceeded to escalate to the concept of Sustainability. The objective of this work was to outline the way in which sustainability has evolved in the business field, where indexes and reports have been established that allow sizing its impact on financial performance. A documentary investigation was carried out, developing topics such as, Bases of business sustainability, ISO Standards related to the adoption of sustainable practices in companies, Socially responsible investment indices, Evolution of sustainability reports and The relationship between business sustainability and financial performance. The findings allow us to know that sustainability has permeated companies which have adopted ISO standards, as well as sustainability reports, providing information about the sustainable practices they carry out, which allows investors to make informed decisions. It was also found that empirical research has managed to establish the existence of a positive relationship between Business Sustainability and Financial Performance, thus demonstrating the importance of adopting the former to achieve financial success.

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