ESG Observatory · Edition 001
Each week we review the regulation, case law and standards moving in Mexico and abroad, and publish only what changes a concrete obligation for one of the fifteen sectors of the ESG sector matrix. No commentary on the news cycle.
European Union
CBAM enters its definitive phase
Since 1 January 2026 European customs validates CBAM authorisation before releasing goods. A Mexican exporter without an authorised declarant at destination faces detention at the border, not a deferred fine.
International Trade · Manufacturing and Infrastructure · Mining
Mexico
First sustainability report under IFRS S1 and S2
Issuers file their first report in 2026 in respect of financial year 2025, under the resolution of the National Banking and Securities Commission published in the Official Gazette on 28 January 2025. The point of failure is not the metric: it is the traceability of the data behind it, against the external assurance that arrives from 2027.
Financial Services · Energy and Hydrocarbons · Manufacturing and Infrastructure
European Union
The Omnibus I Directive cuts back the CSDDD
The directive was narrowed to companies with 5,000 employees and EUR 1.5 billion in turnover, the harmonised civil liability regime was removed and the climate transition plan duty deleted; application moved to 26 July 2029. The legal obligation recedes; the European client's contractual requirement does not.
International Trade · Textiles and Fashion · Mobility and Automotive
North America
USMCA joint review
The review under way puts stricter rules of origin and regional content on the table, and sustains the pressure of the Rapid Response Labour Mechanism on Mexican plants. The labour file and the origin file stop being two separate folders.
Mobility and Automotive · Manufacturing and Infrastructure
Every sector has its own point of failure.
The ESG sector matrix 2026–2030 breaks fifteen sectors into six dimensions: trends, risks, financial impact, indicators, controls and regulatory anchor.
View the sector matrix →Ana Marquina
ALIAD · Institute of Senior Management of AMERICA LEGAL®