ESG: What Gets Measured, Gets Improved

Sustainability is one of the defining issues of our time. It is not a passing trend or a mere added value, it is a necessary condition to ensure the future of the planet, business, and the societies that inhabit it.

In a context marked by climate change, resource scarcity, and growing pressure on ecosystems, commitment to the environment is no longer optional, it is urgent.

Companies are not exempt from this responsibility. On the contrary, their reach, capacity for innovation, and influence grant them a decisive role in the search for solutions. From the way they produce and distribute to how they manage their supply chains, every business decision has the potential to generate either a positive or negative impact on the environment.

The good news is that many organizations have already embraced this challenge. It is estimated that 55% of Mexican companies today consider sustainability a business priority. This means they are beginning to understand that their role goes beyond regulatory compliance or external pressures — they also see it as an opportunity to improve their business by becoming true agents of change.

Thus, the business paradigm is evolving. The way we do business is no longer measured solely by financial returns, but also by the ability to generate sustainable value. This involves transforming corporate culture, strengthening responsible practices, and extending the commitment across the value chain.

A Driver Called ESG

Within this framework, the emergence of ESG (environmental, social, and corporate governance) criteria has become the compass guiding companies toward real and lasting impact. They represent the most solid response for integrating sustainability into strategy and daily operations.

This framework enables companies to evaluate their impact across three key dimensions: environment, society, and governance. By adopting ESG criteria, organizations not only measure risks and opportunities but also align their practices with standards that enhance competitiveness and long-term relevance.

Let’s break down the impact of each dimension. The environmental (E) dimension focuses on responsible resource management, emissions reduction, climate change mitigation, and the company’s overall relationship with the planet.

The social (S) dimension includes labor conditions, respect for human rights, diversity, equality, inclusion, and engagement with local communities.

Finally, the governance (G) dimension relates to good corporate governance, business ethics, the fight against corruption, transparency, and the quality of decision-making.

Working under this approach can bring significant benefits: mitigating risks, attracting and retaining talent, strengthening alignment with consumer values, opening access to new markets, and improving corporate reputation.

These results not only shape external perception but also strengthen internal structures and overall business resilience.

In an increasingly demanding and interconnected environment, ESG is not just a set of indicators, it is a roadmap for evolving toward business models that, in addition to being profitable, are responsible and sustainable.

Measure and Grow

However, the adoption of these criteria cannot be limited to good practices. It requires measurement in order to move forward.

Getting involved is only the first step. True impact arises when companies quantify their achievements, identify areas for improvement, and adjust strategies to achieve stronger, more sustainable results.

This makes the development of clear and consistent metrics essential. Without reference points, it is impossible to evaluate progress or make informed decisions. Measurement not only enables accountability, but also drives continuous improvement and strengthens credibility with investors, clients, and other stakeholders.

In this regard, the creation of sustainability reports is a crucial part of the process. These documents provide a comprehensive view of a company’s environmental, social, and governance performance, and are key tools for transparently communicating commitments and progress.

Globally, significant steps have been taken in this direction. According to the Survey of Sustainability Report 2024 by KPMG, 96% of the world’s 250 largest companies already publish such reports. This level of adoption shows that measurement and transparency have become a standard in modern business management.

Mexico has not lagged behind. The same study shows that 84% of the country’s 100 largest companies now issue sustainability reports, an advance that demonstrates ESG measurement is no longer an isolated practice.

Data: The First Step

The application of ESG criteria is not the exclusive responsibility of large corporations. All companies, regardless of size or sector, can and should be part of this change. The question is: Where to begin?

It all starts with data. Today, information plays a crucial role in measuring and communicating progress on ESG. The first step is to systematically collect it, considering all internal and external sources generated by the organization.

Once collected, the challenge is to analyze it in order to generate meaningful insights. The use of specialized technologies and platforms is key, as they make it possible to predict patterns, identify behaviors, and make more informed, strategic decisions.

From this analysis, companies must then establish performance standards: specific, measurable, and achievable. These indicators should be reviewed periodically, with processes adjusted to ensure continuous improvement.

Businesses face an enormous challenge regarding environmental care and sustainability. However, it is not only about allocating efforts to this goal — every measured step, every achieved indicator, and every transparent action brings organizations closer to a business model that is not only sustainable but, more importantly, profitable.