🌎 ESG in Latin America 2025: Real Change or Just Rhetoric?

Corporate sustainability is no longer aspirational—it’s a strategic imperative. In 2025, ESG (Environmental, Social, and Governance) has become central to how companies operate, attract investment, and comply with evolving regulations. But are Latin American businesses truly prepared for this shift?

This year marks a turning point. Mexico has enacted its first Sustainability Reporting Standards (NIS), aligning with global frameworks like IFRS S1 and S2. Across the region, pressure is mounting to report, measure, and act on ESG issues. Drawing from my experience in compliance systems and governance implementation, this post explores what’s changing, what challenges remain, and how ESG can become a source of competitive advantage.

🧾 Mexico 2025: New ESG Standards in Force

On May 13, 2024, Mexico’s CINIF (Financial and Sustainability Reporting Standards Board or “Consejo Mexicano de Normas de Información Financiera” in Spanish) published its first two sustainability standards:

NIS A-1: Establishes the conceptual framework for ESG reporting.
NIS B-1: Requires disclosure of 30 Basic Sustainability Indicators (IBSO) across environmental, social, and governance dimensions.

These standards are mandatory as of January 1, 2025, with early adoption permitted. While some exceptions apply in the first year, the expectations will become increasingly rigorous. You can purchase both here: Tienda en línea IMCP

🧠 What Does a Robust ESG Program Include?

A true ESG program goes far beyond a glossy annual report. It involves a full organizational shift, including:

ESG risk and opportunity assessment.
Internal policies on environmental, social, and governance matters.
Definition of key performance indicators (KPIs).
Integration into corporate strategy and decision-making.
Staff training and cultural alignment.
Transparent stakeholder communication.
Internal and external audits to verify compliance.

📐 Why Base ESG on ISO Standards?

ISO standards provide a technical, verifiable, and globally recognized framework for implementing ESG rigorously. They help companies:

Standardize processes and facilitate audits.
Build credibility with investors and clients.
Objectively measure ESG performance.
Enable continuous improvement and compatibility with other frameworks (IFRS, GRI, SASB).

📚 Key ISO Standards for ESG

ISO Standard	Focus	ESG Application
ISO 14001	Environmental management	Reducing environmental impact, energy efficiency
ISO 14064	GHG emissions	Carbon footprint measurement and reporting
ISO 50001	Energy management	Efficient energy use
ISO 26000	Social responsibility	Human rights, inclusion, community engagement
ISO 45001	Occupational health & safety	Workplace risk prevention
ISO 37001	Anti-bribery	Ethics policies, corruption prevention
ISO 37000	Governance	Leadership, accountability, decision-making
ISO 37301	Compliance management	Legal and regulatory compliance systems

🏆 Implementation Experience

I’ve had the privilege of leading ESG implementation projects across sectors including energy, real estate, finance, and international organizations. Our work includes:

Designing and implementing ISO 37001 anti-bribery systems for multinational clients.
Supporting adoption of ISO 37000 to strengthen corporate governance.
Integrating ISO 14001 and 26000 into ESG strategies for cross-border operations.
Executive training in sustainability and regulatory compliance.
Bilingual advisory for companies operating in Mexico, El Salvador, and other Latin American markets.

Our approach blends technical rigor, cultural sensitivity, and strategic insight. We help clients navigate complex frameworks, meet international standards, and create sustainable value.

📣 Final Thoughts

2025 is not the year to improvise. It’s time to professionalize sustainability, embed ESG into strategy, and show that Latin America can lead with integrity, impact, and long-term vision.

Is your company ready for the new ESG standard? Let’s connect for an initial assessment and explore how to turn challenges into sustainable advantages, write us at online@roelatam.com