ESG risk mitigation: best practices for establishing ESG disclosure standards and reporting

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What taxonomy exists in Mexico to define the legal/regulatory concepts, metrics and disclosure obligations?
Understanding the SEC ESG disclosure requirements and implications for Mexican issuers tapping the 144a market
What principles are laid out in the UN Principles for Responsible Investment? What is mandatory and discretionary?
To what extent are investors pushing for better ESG disclosures?
To remain on the National Securities Registry, what must issuers report on an annual basis?
Should reporting standards be centered around use of proceeds or KPIs?