Resumo

LEON ALVARADO, Martha Angélica; OSIO CERON, Eric  e  REVILLA ANTONIO, Anahi Montserrat. Analysis of the Impact of ESG Controversies on the Valuation of Shares in the Mexican Market. The Anáhuac j. [online]. 2024, vol.24, n.1, pp.38-63.  Epub 26-Ago-2024. ISSN 2683-2690.  https://doi.org/10.36105/theanahuacjour.2024v24n1.02.

There is extensive literature on the motivations of various investors to integrate environmental, social, and corporate governance (ESG) factors into their strategies. However, studies on this subject focus on developed markets. They do not explain with evidence whether these factors, if absent, significantly affect the valuation of financial instruments, such as stocks or bonds issued by companies. Thus, the study analyzes and demonstrates with statistical evidence that the controversies associated with ESG factors and related to shares in the Mexican market are yet to be integrated into the corresponding valuations.

Palavras-chave : Investments; ESG; controversies; environmental; social; corporate governance.

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