Héctor Garza, Marco Portillo and Ximena Fernández, explain in this article published in ICC Mexico's Pauta magazine, issue 98, how the implementation of the highest international standards in social, environmental, ethical and corporate governance responsibility is showing a sustained trend among investors worldwide. In light of this trend in the determination of non-financial risks, investors are increasingly incorporating ESG metrics to decide on the viability of an investment. 

What are the advantages of incorporating ESG standards? Which ESG practices can companies implement? Will they (companies) become more attractive for investment or financing? Do ESG practices generate value? Do they represent a comparative advantage? What is the trend among investors? 

Our experts analyze the trends in each of the areas that comprise the ESG standards: (i) Environmental (ii) Social and (iii) Corporate Governance and how companies are incorporating them.
 
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