Environment, Governance and Sustainability (ESG)

At Mijares, we understand that sustainability is a fundamental pillar for modern businesses. Our specialized Environmental, Social, and Governance (ESG) practice integrates a strategic perspective with deep regulatory expertise, helping our clients adopt sustainable practices that strengthen their operations and business models.

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Our goal is to provide comprehensive solutions that enable companies to meet regulatory standards, manage risks, and strengthen their governance while promoting a positive impact on society and the environment.

Our primary goal is to advise our clients on all legal aspects related to the incorporation, implementation, compliance, and monitoring of ESG standards.

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Diseño y estructuración de programas de cumplimiento:

Asesoramos en la creación de sistemas de gestión de cumplimiento que integren políticas, controles, mecanismos de supervisión y estructuras de gobernanza acordes con el perfil de riesgo de cada organización.

Diseño y estructuración de programas de cumplimiento:

Proyectos representativos

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Premios

Nuestra Firma ha recibido diversos premios y reconocimientos

Estos premios reflejan nuestro compromiso con la excelencia y liderazgo en el ámbito legal.

Team

Our primary goal is to advise our clients on all legal aspects related to the incorporation, implementation, compliance, and monitoring of ESG standards.

Our team is comprised of specialists in key areas such as environmental law, corporate governance, tax, competition law, and finance. This multidisciplinary approach allows us to provide comprehensive, strategic solutions that address the most complex ESG challenges, adapting to the specific regulatory framework of each industry and sector.

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We are committed to guiding our clients through every stage of their sustainability journey, combining technical expertise with a strategic vision to create a positive and lasting impact.

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Partner since 2011

MIJARES, ANGOITIA, CORTÉS AND FUENTES

WE STAND OUT AS PIONEERS

AND LEADERS IN OUR FIELD,

ALWAYS AT THE FOREFRONT.

Noticias

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August 26, 2026

SENER issues CEL purchase requirements for 2025 and 2026

On August 17, 2026, the Ministry of Energy (“SENER”, per its acronym in Spanish) published in the Federal Official Gazette the Provisions setting forth the requirements for the purchase of Clean Energy Certificates for the years 2025 and 2026 (the "Provisions").

August 21, 2026

New Regulation for the Determination and Payment of the Non-Forfeiture Guarantee Fee for National Water Rights

On August 4, 2026, the Decree issuing the Regulation for the Determination and Payment of the Non-Forfeiture Guarantee Fee for National Water Rights (the “Regulation”) was published in the Official Gazette of the Federation (the “OGF”). The Regulation entered into force on August 5, 2026, and repealed the previous regulation published in the OGF on May 27, 2011, subject to the exceptions described below.

August 19, 2026

Scope of Attorney-Client Privilege in Antitrust Investigations

On August 7, 2026, a legal criterion from the Second Circuit Court on Administrative Matters Specialized in Economic Competition, Broadcasting and Telecommunications (the “Court”) was made public, in connection with the ruling date February 25, 2026, issued in file number R.A. 281/2024. In this decision, the Court held that attorney-client privilege only applies to communications effectively containing legal advice, provided by an independent, certified legal professional.

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Our ESG services

Our team is comprised of specialists in key areas such as environmental law, corporate governance, taxation, competition law, and finance. This multidisciplinary approach allows us to provide comprehensive, strategic solutions that address the most complex ESG challenges, adapting to the specific regulatory framework of each industry and sector. We are committed to guiding our clients through every stage of their sustainability journey, combining technical expertise with a strategic vision to create a positive and lasting impact.

Adopting ESG standards: We advise our clients on implementing sustainable strategies aligned with major international frameworks, such as the IFRS Sustainability Disclosure 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.

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Specialized diagnostic studies: We assess the maturity levels of issuers regarding the adoption and implementation of ESG standards, identifying key areas for improvement.

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

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Sustainability reports: We prepare annual sustainability reports that meet regulatory requirements and incorporate international best practices. These reports include a mandatory external audit to ensure transparency, accuracy, and compliance with the IFRS Sustainability Disclosure 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 the environment, labor, human rights, taxation, and corporate crime. Our approach creates a robust corporate governance structure that fosters responsible risk management.

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

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ESG Litigation: We represent clients in disputes related to sustainability, regulatory compliance, environmental damage, discrimination, human rights, and corporate criminal compliance. Our expertise covers environmental, social, and governance litigation, including issues such as discrimination, collective rights, workplace harassment, and regulatory investigations before courts and specialized bodies.

Our strategic partnership with the Social Value Institute (SVI): A comprehensive ESG approach

At Mijares, we have formed a strategic alliance with Social Value Institute (SVI), an internationally renowned firm specializing in multidisciplinary technical advisory services for sustainability. This collaboration allows us to combine our legal and transactional expertise with SVI’s deep knowledge in ESG diagnostics, monitoring, and reporting, offering our clients a comprehensive approach to navigating the most demanding regulatory challenges.

Key services:

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Specialized ESG assessment: We conduct comprehensive evaluations to assess the maturity level of issuers in adopting and implementing ESG standards, identifying areas for improvement and designing customized strategies to enhance sustainability.

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

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

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

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Strengthening governance: We develop and implement internal policies and procedures aligned with international standards, integrating legal and operational perspectives to ensure robust compliance with ESG (environmental, social, and governance) criteria.

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Comprehensive compliance and annual report preparation: We assist you in preparing annual reports in accordance 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 risks, opportunities, and progress related to ESG (environmental, social, and governance) criteria.

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