Published
2026-10-14

Informes de sostenibilidad en el sector aeroportuario mexicano: aplicación de los estándares GRI

Sustainability Reports in the Mexican Airport Sector: Application of the GRI Standards

DOI: https://doi.org/10.15332/e4ya8r46
Shecid Michelle Guerrero-Fuertes https://orcid.org/0009-0007-4568-8055
Karyme Murillo Hernandez https://orcid.org/0009-0006-5799-2196
Hugo A. Macias https://orcid.org/0000-0003-1575-7981

Abstract (en)

This study analyzes the environmental and social sustainability disclosures made by Mexico’s main airport groups (GAP, OMA, and ASUR) between 2020 and 2024, based on the Global Reporting Initiative (GRI) standards. Using content analysis of available annual reports, the research identifies the most frequently reported GRI indicators and emerging disclosure trends. The findings reveal a greater focus on internal operational issues such as energy, water, waste, occupational health, and diversity, while topics like regulatory compliance, supplier evaluation, or community rights receive limited attention. Disclosure practices appear to be driven more by mimetic pressures than by strong local regulatory or normative commitments. The study concludes that, despite formal progress in adopting GRI standards, significant weaknesses remain in the depth and consistency of sustainability reporting.

Keywords (en): sustainability, airport sector, GRI, corporate social responsibility, climate change

Abstract (es)

En este artículo se analizan las revelaciones de sostenibilidad ambiental y social realizadas por los principales grupos aeroportuarios en México (GAP, OMA y ASUR) entre 2020 y 2024, con base en los estándares de Global Reporting Initiative (GRI). Mediante un análisis de contenido de los informes anuales disponibles, se identificaron los indicadores GRI más reportados y las tendencias en su revelación. Los resultados muestran una mayor atención a temas operativos internos como energía, agua, residuos, salud ocupacional y diversidad, mientras que aspectos como cumplimiento normativo, evaluación de proveedores o derechos de comunidades reciben escasa atención. Las prácticas de divulgación responden más a presiones miméticas que a compromisos normativos o regulatorios locales. Se concluye que, si bien existe un avance formal en el uso de estándares GRI, persisten debilidades en la profundidad y coherencia de las revelaciones.

Keywords (es): cambio climático, GRI, responsabilidad social corporativa, sector aeroportuario, sostenibilidad

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How to Cite

Guerrero-Fuertes , S. M., Murillo Hernandez , K. ., & Macias, H. A. . (2026). Sustainability Reports in the Mexican Airport Sector: Application of the GRI Standards. Revista Activos, 24(1), 43-60. https://doi.org/10.15332/e4ya8r46