El propósito de esta investigación es contribuir al estudio de las fuentes de información relacionadas con el tema de empresas familiares mediante un enfoque documental, no experimental y descriptivo. En este contexto, la metodología empleada se basa en la bibliometría, una herramienta que facilita la actividad científica al analizar artículos científicos y aplicar métodos estadísticos y matemáticos en bases de datos. El objetivo principal de este trabajo es demostrar la utilidad de la bibliometría como apoyo a las actividades de investigación académica aplicada en un tema específico, en este caso, el de empresas familiares. Este documento se centra en llevar a cabo un análisis bibliométrico con el fin de destacar el potencial de esta metodología en el ámbito de la investigación sobre empresas familiares. Para lograrlo, se aplican diversos indicadores bibliométricos utilizando el software Scopus de Elsevier. El análisis abarca la exploración de tendencias predominantes en esta área y considera aspectos como revistas académicas, artículos, autores, instituciones y países relevantes en el campo de las empresas familiares.

Continuous improvement fosters adaptability and the ability to respond to changes and challenges in the environment, so in a constantly evolving context, organizations must continuously learn to remain competitive. Continuous improvement provides a structure and mindset that promote innovation and the ability to anticipate the changing needs and expectations of consumers of goods and services, such that the focus on continuous improvement impacts efficiency, adaptability, and innovation within organizations. In this context, the research problem in this paper is to propose a methodology for deploying continuous improvement that is replicable in business schools in Mexico, based on an updated and relevant theoretical framework in line with the guidelines of a major international accrediting organization for higher education, in this case, the Accreditation Council for Business Schools and Programs. The methodology used in this research was documentary and descriptive, collecting, analyzing, and synthesizing existing information on continuous improvement in business schools according to international standards in order to provide a solid foundation for further research in this field of study, and to describe the characteristics and accurate representation of the continuous improvement process in business schools in accordance with the guidelines of leadership, planning, stakeholder listening methods, learning assessment, human capital, and administrative processes.

El presente documento plasma la experiencia de la Universidad Popular Autónoma del Estado de Puebla en el rediseño curricular del programa académico Licenciatura en Contaduría y Alta Dirección. Proceso que requirió identificar las características esenciales e indispensables del perfil del Licenciado en Contaduría o Contador Público. Este programa curricular se basó de manera primordial en las competencias que requiere el profesional del mundo de la contaduría en el ámbito internacional y sin perder de vista las necesidades sociales locales y regionales que de esta profesión se demanda. Este procedimiento de rediseño también consideró que el estudiante fuera capaz de desarrollar las competencias básicas y disciplinares para dar respuesta eficiente a las necesidades requeridas por la sociedad, en un contexto de continuo cambio y en una economía con perspectivas alentadoras para las próximas décadas: México.

This article proposes and validates a finance-oriented 5P–ESG composite index to provide an integrated assessment of the sustainable, financial, and corporate governance perfor-mance of firms in emerging markets, with application to the MSCI COLCAP universe. The conceptual framework is derived from the “5Ps” approach of the 2030 Agenda (People, Planet, Prosperity, Peace, and Partnerships), which structures sustainable development goals into five operational, comparable dimensions that are relevant for decision-making in corporate governance and capital market contexts. To operationalize the construct, a set of corporate indicators was defined, data cleansing and standardization procedures were applied to ensure comparability across issuers, and pillar-level scores were constructed. Subsequently, the overall index was estimated through weighted aggregation using en-dogenous weights derived from principal component analysis, following methodological recommendations for composite indices aimed at mitigating collinearity and dou-ble-counting issues. The robustness of the instrument is supported by internal consistency tests and measures of sampling adequacy for factor analysis (KMO/Bartlett), providing evidence of the statistical coherence of the measurement framework. From an applied perspective, the index enables the relative classification of issuers (laggards–transition–leaders) using indicator terciles, offering a quantitative tool for screening, coverage priori-tization, and support for investment and sustainable governance decisions within fun-damental analysis. The findings are interpreted in light of the accumulated evidence on the relationship between ESG practices, financial performance, and cost of capital, high-lighting the usefulness of the approach in emerging markets characterized by heteroge-neous regulatory frameworks and ESG disclosure levels.

En este documento se abordó el problema de investigación presentando una propuesta para identificar la situación en las entidades federativas de México bajo el enfoque de las 5P del desarrollo sostenible: Personas, Prosperidad, Paz, Planeta y Alianzas (Partnerships). Para ello, se utilizaron indicadores pertinentes elaborados en el año 2021, según su disponibilidad en la base de datos del Instituto Nacional de Estadística y Geografía (INEGI), que hacen referencia al desarrollo sostenible. La metodología empleada en esta investigación fue cuantitativa, documental y descriptiva. Se seleccionaron estratégicamente indicadores de desarrollo sostenible y se analizaron cuantitativamente sus resultados, normalizándolos con el fin de proponer una metodología para identificar el grado de avance en el logro del desarrollo sostenible en cada entidad federativa de México. El presente documento pretende motivar la réplica de este tipo de análisis para profundizar en el análisis del desarrollo sostenible en las comunidades.

This study develops and validates the 5P–ESG Composite Index as a finance-oriented framework for assessing firm-level sustainable-financial performance in emerging markets. It addresses a persistent limitation in ESG measurement, namely the lack of conceptually integrated and decision-useful metrics capable of incorporating not only environmental, social, and governance dimensions, but also institutional and relational dimensions that are especially relevant in heterogeneous emerging-market settings. Conceptually, the proposed framework is grounded in the 2030 Agenda’s 5Ps (People, Planet, Prosperity, Peace, and Partnerships) and extends conventional ESG approaches by explicitly incorporating Peace and Partnerships into firm-level assessment. Methodologically, the index is constructed through sequential indicator selection, data cleansing, winsorization, normalization, pillar-level scoring, and PCA-based endogenous weighting, while its statistical robustness is assessed through internal consistency tests and factorability diagnostics. Empirically, the framework is applied to issuers in the MSCI COLCAP universe, where it proves operationally feasible and suitable for classifying firms into relative performance groups. In addition, a benchmark comparison against a conventional ESG-3 scheme shows that the broader 5P architecture can modify issuer rankings and tercile classification. Overall, the findings support the proposed index as a transparent, auditable, and context-sensitive tool for investors and decision-makers seeking more comprehensive sustainability metrics in emerging markets.