During the implementation of NIS (Sustainability Reporting Standards), questions frequently arise that do not always have an immediate answer. For this reason, we have compiled the most relevant frequently asked questions on NIS, together with practical approaches and best practices for their proper resolution.
The introduction of IFRS S1 and S2 has marked a pivotal shift in sustainability reporting, strengthening the connection between ESG factors and financial performance.
On 19 January 2026, the General Law on Circular Economy was officially published, entering into force the following day. However, the publication of its Regulation, the National Programme on Circular Economy, and the General Implementation Agreement for Extended Producer Responsibility (EPR) is still pending. These documents will define the sectors or product categories subject to obligations, and...
On 1 January 2025, the Sustainability Information Standards (NIS), issued by the Mexican Council for Financial and Sustainability Reporting Standards (CINIF), came into force. These standards, aimed at private entities, respond to growing demands for transparency from clients, investors, and financial institutions regarding environmental, social, and governance (ESG) performance.
The new resolution was published in the Official Journal of the Federation (DOF) amending the General Provisions applicable to securities issuers and other stock market participants related to sustainability information.
On Monday, May 13, the CINIF promulgated the Sustainability Reporting Standards (SRS), which respond to the growing need of various stakeholders (clients, investors, general public) for quality and comparable information from private (non-public) companies on issues related to sustainability, specifically the care of the environment, best practices in social and human capital matters, as well as governance.
Discover how these groundbreaking standards are shaping the future of business, investments, and our world economy. Explore key features, requirements, benefits, and challenges.
In recent years, there has been a significant international regulatory movement in relation to ESG criteria and it has already impacted large groups around the world, including Mexican corporations.
Mexico's sustainable taxonomy is an instrument that identifies, through a specific methodology, which economic activities can be classified as sustainable, avoiding greenwashing and helping investors to have better information to direct financing and capital flows towards activities that contribute to achieving environmental and social objectives.
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