Sustainability is no longer an external or aspirational concept—it has become a central factor in strategic decision-making and in the drafting of investment contracts in Mexico. An increasing number of investment funds are incorporating sustainability clauses that impose specific environmental, social, and governance (ESG) obligations on companies.
The objective is clear: to ensure that companies adopt concrete, measurable commitments, which may include reducing carbon emissions, sourcing renewable energy, implementing sustainable mobility plans, and complying with responsible labor and governance standards.
More Than a Contractual Requirement
Sustainability clauses are no longer mere formalities. Their scope can significantly influence a company’s operations, financial value, and long-term direction because they:
• Facilitate the fulfillment of ESG objectives
• May condition the continuation of an investment
• Can trigger penalties—or even contract termination—in cases of non-compliance
• Influence company valuation and access to capital
• Affect corporate reputation among stakeholders and investors
• Represent an opportunity to build a more responsible and competitive business future
A Growing Trend in Mexico
In the Mexican market, these clauses are becoming standard practice, driven by international investor expectations and the increasing relevance of ESG criteria in global capital allocation.
As a result, companies must be prepared not only to understand the breadth of these obligations, but also to negotiate them strategically to ensure that ESG commitments do not limit growth or compromise operations.
What Should Companies Do?
To be properly ready, organizations should implement solid processes that enable them to:
- Clearly identify their controlling beneficiary(ies)
- Properly document the information
- Timely filing with the tax authorities
How We Can Help
At Roqueñí Abogados, we assist our clients in the design, negotiation, and implementation of legal and tax strategies for investment contracts that allow them to meet these obligations without slowing down transactions or compromising capital, while reinforcing their commitment to sustainability and long-term value creation.
More than legal advisors, we are your business partners.