NON-FINANCIAL REPORTS FOR CORPORATE ENVIRONMENTAL ACCOUNTABILITY IN MEXICO
Keywords:
non-financial reporting, environmental social and governance reporting, business and human rights, accountabilityAbstract
The human right to a healthy environment includes the right of access to environmental information. To fulfill these rights, States should promote mechanisms that foster the private sector to report on its performance. In this task, non-financial reporting is a tool for corporate accountability. This article aims to distinguish essential elements of non-financial reporting for it to be effective in corporate environmental accountability, arguing that corporate reporting should be scrutinized by those who may be affected, not just a source of information for the State. The study focuses on a legal analysis of the environmental reporting instruments in force in Mexico in relation to the 2030 Agenda for Sustainable Development and the Escazu Agreement, which makes possible to conclude the need to establish guidelines on the responsible subjects, the material scope and the recipients of the report.
