Responsabilidad Social Empresarial y Valuación de Acciones en la Bolsa Mexicana de Valores

The objective of this research is to verify whether obtaining the Socially Responsible Company distinction increases the value of the shares of companies listed on the Mexican Stock Exchange during the period 2024, considering the financial ratio to market price as a measure of value creation. at book value and seeking to demonstrate the statistical difference between the listed companies that accredited the distinction granted by Mexican Center for Philanthropy and the companies that did not accredit it. The study was developed using a quantitative approach, applying the Kolmogorov-Smirnov and Mann-Whitney U statistical tests, considering as a sample the companies listed on the Mexican Stock Exchange in the period 2024. According to the results, it was found that statistically There is no significant difference between the two groups of companies, so obtaining the accreditation of the social responsibility badge does not have an effect on the share price of the companies listed on the Mexican Stock Exchange.