Sustainable Finance in Mexico: Regulatory Obligations and Applicable ESG Standards
The article examines sustainability-reporting obligations and ESG standards applicable to companies issuing securities in Mexico.
The article examines the evolution of Mexico’s sustainable finance framework and the main regulatory developments incorporating ESG criteria into the country’s financial system.
It addresses, among other matters, sustainability disclosure requirements for securities issuers established by the CNBV under IFRS S1 and S2, the integration of ESG criteria into retirement savings management, and the role of instruments such as Mexico’s Sustainable Taxonomy, the Sustainable Finance Mobilization Strategy and sustainable bonds. The analysis highlights the growing importance of transparency, risk management and comparable information for issuers and investors.
