Sustainability isn’t optional – It’s now a core part of business strategy
Alicia Silva, Founder and CEO of Mexico-based Revitaliza Consultores, explains how sustainability has evolved from its infancy and hype phase into a key factor that is now a core part of business strategy and competitiveness.
Having worked in sustainability for years, I became used to hearing that it was just a “nice to have.” I remember CEOs telling me that nobody really cared about investing in companies with a sustainable strategy. Well, times have changed.
The priorities and objectives of the business ecosystem are different now. From banks and institutional investors to family offices, from green bonds to sustainability-linked loans, there is a major shift underway that business leaders must acknowledge.
The regulatory landscape is changing rapidly, and companies can no longer ignore the global push for accountability. The International Financial Reporting Standards (IFRS) Foundation, through the International Sustainability Standards Board (ISSB), has introduced two landmark frameworks that are reshaping the way businesses disclose their non-financial performance.
IFRS S1 establishes general sustainability-related disclosure requirements, ensuring that corporate reporting provides investors with transparent, comparable, and decision-useful information. IFRS S2 goes further, focusing specifically on climate-related disclosures, requiring companies to assess and report on both the physical risks of climate change, such as storms, floods, and heatwaves, and the transition-related risks, including regulatory shifts, carbon pricing, and new technologies.
We are preparing to help companies navigate this new landscape. We have already conducted gap analyses that reveal where businesses stand against IFRS S1 and S2 requirements, and we are working closely with organizations to translate compliance into opportunity. Having a clear sustainability strategy not only reduces risk but also builds long-term resilience and creates new value.
Choosing consultants to support this transition, however, requires more than traditional financial skills. To truly integrate sustainability, companies need advisers who understand assets and emissions from the field. This means working with experts who know energy efficiency, decarbonization pathways, and international standards – professionals who can connect reporting requirements to real operational improvements.
Forming diverse teams that combine financial acumen with technical knowledge and sustainability expertise is essential. Only by bringing these different skills together can companies build a credible and impactful transition strategy.
Carbon Markets and Emissions Measurement
This shift toward disclosure is not happening in isolation. Mexico, like all signatories to the Paris Agreement, must meet its commitments to reduce greenhouse gas emissions, and this is translating into stronger policy signals across the economy.
Mandatory measurement and disclosure of emissions are expanding, particularly for sectors with high carbon intensity. Carbon markets are emerging as mechanisms for pricing pollution and encouraging low-carbon innovation, while governments are preparing to require companies to account for – and actively reduce – their Scope 1, 2, and eventually 3 emissions. These measures are designed to align business operations with national climate targets, but they also create new dynamics in competitiveness.
From my perspective as a consultant, this is where companies have the most to gain – or to lose. Those that get ahead by measuring, managing, and reducing their emissions will not only comply with regulations but will also thrive. They will secure access to international markets, green financing, and partnerships with global clients who increasingly demand low-carbon supply chains.
Those who delay will find themselves left out of key opportunities, paying higher costs of capital, or struggling to meet investor and customer expectations.
Beyond reputation to bottom-line
For Mexico’s business leaders, sustainability is no longer just about reputation. In industries such as energy, real estate, and manufacturing, it has become a matter of license to operate. Companies that fail to adapt will face exclusion from global markets, higher financing costs, and greater exposure to both regulatory and climate risks.
Conversely, those who integrate sustainability into their core strategies will benefit from lower operational costs through efficiency and renewable energy, greater resilience against climate volatility and resource scarcity, and stronger trust and loyalty from stakeholders and customers.
Conclusion
Today, sustainability is a core business strategy that defines resilience, profitability, and long-term survival. When woven into operations, it reduces costs, strengthens stakeholder trust, and opens the door to new markets. Companies that embrace it as fundamental – not optional – will be the ones shaping tomorrow’s economy.
Sustainability drives business value across cost efficiency, price premiums, market expansion, customer retention, operational stability, and regulatory compliance. Together, these forces create both growth and profitability, as well as risk mitigation and resilience, which are the true cornerstones of long-term business continuity.
The path is clear: Integrating sustainability today is not only about compliance, it is about creating resilience, value, and leadership for tomorrow. The companies that act now, with clarity, strategy, and the right partners, will not only comply with new rules, but they will also lead the market into a resilient, low-carbon future.
