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Miranda IR

The new ESG reporting standard: What’s changing and what does it mean for Mexican issuers?

Starting in 2025, sustainability reporting in Mexico will enter a new phase. The CNBV amended the Circular Única de Emisoras to make the IFRS Sustainability Disclosure Standards—IFRS S1 and S2, issued by the International Sustainability Standards Board (ISSB)—mandatory for listed companies. This change aligns Mexican reporting requirements with leading international ESG standards…

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