Corporate Awareness and Compliance with Sustainability Regulations in Mexico

DOI

10.2991/978-94-6239-779-8_8How to use a DOI?

Keywords

Sustainability regulations; corporate compliance; sustainability reporting; ESG; materiality; Mexico

Abstract

Sustainability regulations have become a strategic requirement for companies seeking to maintain competitiveness, transparency, and institutional legitimacy in increasingly regulated markets. However, many organizations in Mexico still face limited awareness of the regulatory frameworks that guide sustainability reporting and compliance. This study analyzes the main national and international sustainability regulations that Mexican companies must understand and apply to prepare standardized corporate sustainability disclosures. A qualitative, descriptive, and documentary research design was used, based on the review of institutional frameworks such as the 2030 Agenda, the Sustainable Development Goals (SDGs), the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Corporate Sustainability Reporting Directive (CSRD), the International Sustainability Standards Board (ISSB), and the Sustainability Information Standards (NIS) issued by the Mexican Council for Financial and Sustainability Reporting Standards (CINIF). The findings propose an analytical taxonomy that links internal organizational areas with the SDGs and identifies three key dimensions of materiality: financial, impact, and dynamic. The study also systematizes greenwashing practices that organizations must avoid to strengthen accountability and stakeholder trust. The results suggest that sustainability compliance should not be understood only as a legal obligation but as a strategic mechanism for risk management, business continuity, corporate governance, and long-term competitiveness in the Mexican business context.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits any noncommercial use, sharing, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if you modified the licensed material. You do not have permission under this license to share adapted material derived from this chapter or parts of it.

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TY  - CONF
AU  - Horacio Eudave Robles
AU  - Francisco Ali Rios Medina
AU  - María Suhei Rios Medina
PY  - 2026
DA  - 2026/10/06
TI  - Corporate Awareness and Compliance with Sustainability Regulations in Mexico
BT  - Proceedings of the International Congress on Competitiveness and Development of MSMEs 2026 (ICCD-MSMEs 2026)
PB  - Atlantis Press
SP  - 117
EP  - 138
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-779-8_8
DO  - 10.2991/978-94-6239-779-8_8
ID  - Robles2026
ER  -