• ESG Standards Adoption: We guide our clients in implementing sustainable strategies aligned with leading international frameworks such as IFRS Sustainability Standards (IFRS S1 and IFRS S2) issued by the ISSB, GRI, SASB, and CDP. We support the integration of these standards into business operations to ensure regulatory compliance.

‍

• Specialized Diagnostic Studies: We assess issuers' maturity levels in adopting and implementing ESG standards, identifying key areas for improvement.

‍

• Double Materiality Study: We analyze economic, social, and environmental impacts, as well as sustainability-related risks and opportunities. This ensures compliance with IFRS S1 and IFRS S2 and strengthens corporate governance frameworks.

‍

• Sustainability Reports: We develop annual sustainability reports that meet regulatory requirements and combine the best international practices. These reports include mandatory external assurance to ensure transparency, accuracy, and compliance with IFRS Sustainability Standards.

• ESG Governance and Compliance: We design and implement governance strategies and organizational control systems aligned with the United Nations Sustainable Development Goals and the Guiding Principles on Business and Human Rights to identify, mitigate, and manage risks in key areas such as environmental, labor, human rights, tax, and corporate crimes. Our approach builds a robust corporate governance structure that fosters responsible risk management.

‍

• ESG-Linked Transactions: We advise clients on structuring and implementing sustainable financial instruments, including green, social, and sustainability-linked bonds, as well as financings aligned with internationally recognized principles such as the LMA’s Green Loan Principles and the Green Bond Principles (2018).

‍

• ESG Litigation: We represent clients in disputes related to sustainability, compliance and environmental harm, discrimination, human rights, and corporate criminal compliance. Our experience includes handling environmental, social, and governance-related litigation, covering issues such as discrimination, collective rights, workplace harassment, and regulatory investigations before specialized courts and agencies.

Key Services:

‍

• Specialized ESG Diagnostics: We conduct in-depth assessments to evaluate issuers' maturity levels in adopting and implementing ESG standards, identifying areas for improvement and designing customized strategies to enhance sustainability.

‍

• Double Materiality Study: We analyze economic, environmental, and social risks and opportunities that impact financial performance. This ensures compliance with IFRS S1 and IFRS S2, providing a solid foundation for strengthening governance structures and preparing transparent, regulatory-aligned sustainability reports.

‍

• Implementation of the “ESG Experience / ESG Compliance” Platform: We facilitate ESG standards management and monitoring through an advanced digital platform, integrating risk detection, prevention, and resolution mechanisms, as well as the operation of compliance management systems based on international standards. This tool is essential for gathering critical business data and preparing reports that comply with regulatory requirements.

‍

‍

• ‍Mandatory Sustainability Report: Issuers must submit a sustainability report aligned with IFRS S1 and IFRS S2 issued by the ISSB, as part of the listing requirements before the CNBV (National Banking and Securities Commission).

‍

• Governance Strengthening: We develop and implement internal policies and procedures aligned with international standards, integrating legal and operational perspectives to ensure robust ESG compliance.

‍

• Comprehensive Compliance and Annual Report Preparation: We assist in preparing annual reports in compliance with Article 104, Section III of the Securities Market Law and Article 33 of the Issuers’ Circular, ensuring the inclusion of the Sustainability Report and the proper disclosure of ESG-related risks, opportunities, and progress.

‍

• Crime Prevention Control: We develop strategies and gather evidence to demonstrate corporate compliance with the obligation to prevent environmental crimes, discrimination, and other serious human rights violations.