<?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>2665-0266</journal-id>
<journal-title><![CDATA[Revista Tecnológica-Educativa Docentes 2.0]]></journal-title>
<abbrev-journal-title><![CDATA[Revista Docentes 2.0]]></abbrev-journal-title>
<issn>2665-0266</issn>
<publisher>
<publisher-name><![CDATA[Grupo Docentes 2.0 C.A.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2665-02662026000100248</article-id>
<article-id pub-id-type="doi">10.37843/rted.v19i1.770</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Prácticas Empresariales Vinculadas a los Objetivos de Desarrollo Sostenible]]></article-title>
<article-title xml:lang="en"><![CDATA[Business Practices Linked to the Sustainable Development Goals]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Romero Sainz]]></surname>
<given-names><![CDATA[Ana Karen]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Domínguez]]></surname>
<given-names><![CDATA[Deyanira Bernal]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Conde López]]></surname>
<given-names><![CDATA[Jose Raymundo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Sinaloa  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma de Sinaloa  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Autónoma de Sinaloa  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2026</year>
</pub-date>
<volume>19</volume>
<numero>1</numero>
<fpage>248</fpage>
<lpage>259</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2665-02662026000100248&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2665-02662026000100248&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2665-02662026000100248&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Los Objetivos de Desarrollo Sostenible (ODS) constituyen una agenda ambiciosa y se han diseñado para abordar, en un horizonte de quince años los desafíos más urgentes del mundo -El objetivo de la investigación fue identificar si las empresas más grandes según ventas en México contribuyen activamente al cumplimiento de los Objetivos de Desarrollo Sostenible (ODS), así como la importancia que le otorgan a la información no financiera y a la promoción de la Responsabilidad Social Empresarial (RSE). Para lograr lo anterior se realizó una investigación que se enmarcó en el paradigma humanista&#8211;interpretativo, método hermenéutico, enfoque cualitativo, de tipo descriptivo&#8211;interpretativo y corte transversal, con base en información no financiera publicada por las primeras veinte empresas más importantes según su rubro de ventas, posteriormente se realizaron mapas con el software Atlas ti para sistematizar los datos recabados. Los resultados señalan que no existen una uniformidad de criterios que permitan evaluar rigurosidad el alcance a los ODS, además, las empresas analizadas no realizan acciones para el logro de todos los ODS, y tienen una preponderancia hacia actividades para cumplir con los objetivos de energía asequible y no contaminante así como Agua limpia, particularmente no existen en México estándares comparativos con empresas en otros países para el cumplimiento de la agenda 2030, por lo tanto sería importante realizar estudios comparativos con empresas en otros países.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The Sustainable Development Goals (SDGs) constitute an ambitious agenda designed to address the world's most pressing challenges over a fifteen-year period. The objective of this research was to determine whether the largest companies in Mexico, by sales volume, actively contribute to achieving the Sustainable Development Goals (SDGs), and to examine the importance they place on non-financial information and on the promotion of Corporate Social Responsibility (CSR). To achieve this, research was conducted within the humanistic-interpretive paradigm, using the hermeneutic method, a qualitative approach, and a descriptive-interpretive, cross-sectional design. The research was based on non-financial information published by the twenty largest companies in each sales sector. Subsequently, data collection was systematized using Atlas. TI software to create maps. The results indicate that there is no uniformity in the criteria for rigorously assessing the scope of the SDGs. Furthermore, the companies analyzed do not take action to achieve all the SDGs, and they have a preponderance of activities to meet the goals of affordable and clean energy and clean water. In particular, there are no comparative standards in Mexico for companies' compliance with the 2030 Agenda; therefore, it would be important to conduct comparative studies with companies in other countries.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Prácticas empresariales]]></kwd>
<kwd lng="es"><![CDATA[desarrollo sostenible]]></kwd>
<kwd lng="es"><![CDATA[responsabilidad social empresarial]]></kwd>
<kwd lng="es"><![CDATA[informes de sostenibilidad empresarial.]]></kwd>
<kwd lng="en"><![CDATA[Business practices]]></kwd>
<kwd lng="en"><![CDATA[sustainable development]]></kwd>
<kwd lng="en"><![CDATA[corporate social responsibility]]></kwd>
<kwd lng="en"><![CDATA[corporate sustainability reports.]]></kwd>
</kwd-group>
</article-meta>
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