Inside Mexico's sustainability standards for public and private companies

In this week's episode of the All Things Sustainable podcast, we're exploring how Mexico is adopting and building on standards issued by the International Sustainability Standards Board (ISSB).

Mexico is one of more than 40 jurisdictions that have adopted or are in the process of adopting the ISSB's disclosure standards. To learn about Mexico's approach, we speak with Patricia Moles, a member of the Standards Issuing Committee of the Mexican Financial and Sustainability Reporting Standards Board, known as CINIF.

Patricia explains how Mexico has tailored its standards to local conditions, with a focus on material topics such as waste management, nature loss, and physical climate risks like water stress. She says Mexico created an alliance of Latin American countries to promote sustainability reporting in the region without overburdening companies.

"We face the challenge of capacity building and the capacity to react and maybe the cultural resistance," she says. "But on the other hand, the urgency is even more important in developing countries."

Patricia also explains why Mexico created specific standards for private companies. "A large, large portion of our economic activity is developed by private companies," she says. "If we omit giving these private companies the capacity to provide information for value chains, we would have severe gaps."

Want to learn more about international sustainability standards?

Listen to our podcast episode featuring the ISSB and the UK: How the UK is tackling the "alphabet soup" of sustainability disclosures

Listen to our episode featuring Canada: Why Canadian Sustainability Standards Board Chair calls sustainability disclosures "table stakes"

Read our latest quarterly tracker on ISSB adoption: May 2026 – Where does the world stand on ISSB adoption? | S&P Global

Learn about the S&P Global Corporate Sustainability Assessment, an in-depth evaluation of corporate sustainability performance.

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