El objetivo de esta investigación es Identificar las dimensiones de Responsabilidad Social Empresarial (RSE) que impactan en el desempeño financiero de las empresas públicas mexicanas moderadas por la legitimidad de las acciones sociales. Se diseñó un instrumentos de medida para las variables, con esto se realiza una aportación a la literatura de una escala fiable y válida en el tema de la RSE y legitimidad con un instrumento de 27 ítems con una escala tipo Likert de 6 puntos. La muestra para el levantamiento de datos fue de 42 empresas socialmente responsables, cotizadas en la Bolsa Mexicana de Valores y publican sus resultados de sustentabilidad a través de su página de identidad. Se ha propuesto un modelo teórico con las hipótesis a contrastar, y se ha validado con un modelo de regresión lineal múltiple con una variable moderadora. Los resultados obtenidos muestran que la legitimidad modera el efecto que tiene la RSE sobre el desempeño empresarial. El efecto es positivo en la dimensión económica y social, en la dimensión medioambiental el efecto fue negativo pero significativo.

The article shows preliminary results of an investigation on the proposal of a model on how competitiveness (Y) influences business capacities to stay in the market (X1) and organizational capacities (X2) in microenterprises of Ensenada Baja California of the flour and bread industry. The objective of the research is to determine which variables are significant for the generation of a model that establishes causal relationships. The research is quantitative with the establishment of causal relationships for testing the hypotheses. An instrument with five variables was developed taking as a reference the National Survey on Productivity and Competitiveness of Micro, Small and Medium Enterprises (ENAPROCE). For the sample, the National Statistical Directory of Economic Units (DENUE) was used, in which 382 companies are listed, with an error of 10%, 58 companies are required to be surveyed. SMART PLS was used for the information processing of the database. The preliminary results reveal that there is statistically significant evidence between the causal relationships of the dependent variable with two of the independent variables.

Objective. Establish a diagnosis of the current situation of the textile and clothing industry through external and internal competitiveness variables to determine best practices that facilitate investors' decision-making. Methodology. The study has two approaches: the qualitative one through the measurement of the perceptions of the entrepreneurs and the quantitative one through the measurement of the results obtained. The research is exploratory, since it works on knowledge gaps that have different results depending on the context; It is descriptive because specific results for micro-enterprises are shown. The research is non-experimental, since there is no control over the variables. Use descriptive statistics to explain the results. Contribution. Within the variables of competitiveness with respect to the environment, it was found that 61% of entrepreneurs do not know the price of their main competitors' products, 60% decided not to distribute flyers or physical advertisements, 41% of microentrepreneurs do not study supply trends. Future research can analyze the effects of the COVID19 pandemic on the performance of organizations

The objective of this work is to diagnose the current situation of the Mypmes of the textile sector of the South of Sonora for the determination of how the financial administrator can make decisions through the analysis of the environment and the veracity of the information that the cost system throws, and with it facilitate the development of possible solutions that maximize the profitability of companies. The research has two approaches: qualitative for the characterization of the phenomenon and quantitative for the causal relationships between the variables under study. The study is exploratory, since it works on knowledge gaps that have different results depending on the context; It is descriptive because specific results of microenterprises are shown. The research is non-experimental, since there is no control over the variables. The instrument was designed based on the National Survey on Productivity and Competitiveness of Micro, Small and Medium Enterprises (ENAPROCE) 2015. The SPSS and SmartPLS were used to determine the causal relationships and validation of the instrument's reliability, as well as the verification of the hypotheses. It contributes to the promotion of applied research in regional issues for possible solutions associated with the well-being of organizations.

As part of the strategies that companies implement to stay current and comply with international guidelines is social responsibility. The objective of this research is to analyze the factors of social responsibility that lead to the construction of the organizational legitimacy of companies in Ciudad Obregón. The importance of this research focuses on verifying to what extent the social responsibility activities carried out by companies lead to legitimization. As part of the intellectual merit and the contribution that this research intends to make to knowledge is the quantitative measurement of the organizational legitimacy variable, this variable has been measured in studies that come from European countries, so it is intended to analyze the variable in this country. The research is non-experimental quantitative, cross-sectional correlational, the hypotheses of this study will be verified through the structural equation model (SEM). Among the findings identified, it is found that legitimacy is explained by 45% by the dimensions of social responsibility of socially responsible companies in Ciudad Obregón, identifying that the social activities they promote are the key factor for the perception of the legitimacy of said companies.