ASG Mexico

Every infrastructure we build and operate is not just a road; it is an opportunity to innovate, protect and connect. Because transforming routes also means transforming lives.

Aleatica is an Australian-owned company and a leading transportation infrastructure operator with a vision of smart, safe and sustainable mobility that allows us to transform routes and lives.

7 Motorways

(Atizapán–Atlacomulco highway
is currently under construction.)

1 Airport

1 Electronic toll operation

We develop our Environmental, Social and Corporate Governance strategy aligned with the international ESG agenda, and we establish our priorities by conducting materiality analyses both at the corporate level and in each Business Unit.

Our ESG policies and standards, together with other internal regulations, reflect these commitments and establish clear standards to guide our actions. With this framework, we seek to mitigate risks, improve our ESG performance, and generate value for our stakeholders.

Through this framework, we aim to mitigate risks, enhance our sustainable performance, and generate social and environmental value for our stakeholders.

This reaffirms our commitment to responsible growth as we drive innovative practices that align with the best global benchmarks in our sector.

Our sustainability strategy is based on both impact and financial materiality; that is, we use a Double Materiality Analysis to determine the relevant issues for our business units. Based on this, we develop strategies to manage these material ESG (Environmental, Social, and Governance) topics with our stakeholders, thereby contributing to the operational continuity of our business. Our material topics in Aleatica Mexico are:

01.

Customer health and safety

02.

Occupational health and safety

03.

Employment

04.

Customer experience

05.

Management of actual and potential ESG impacts

06.

Compliance with laws and regulations

07.

Training and education

08.

Active community engagement

09.

Biodiversity

10.

Supplier environmental assessment

11.

Cybersecurity

12.

Stakeholder engagement
We establish indicators and objectives, both shared and individual, for the short, medium, and long term.

We seek to generate a positive impact, therefore, we work with our suppliers so that they gradually, and above all, based on training and accompaniment, also comply with environmental and social legislation related to the type of service they provide, as well as with ESG aspects, such as safety, human rights, anti-corruption, code of conduct, among others.

We are also adhered to the UN Global Compact and, therefore, to its 10 Principles associated with the protection of the environment, decent work, and the fight against corruption.

We also meet the Sustainable Development Goals (SDGs) of the 2030 Agenda through the initiatives and strategic actions detailed on our Annual Report.

Some of Aleatica Mexico's business units are included in the scope of the audit conducted by Deloitte Spain.

BU
Is it within the scope of Deloitte Spain?
Amozoc-Perote (AP)
Autopista Urbana Norte (AUN)
Circuito Exterior Mexiquense (CEM)
Libramiento Elevado de Puebla (LEP)
Supervía Poniente (SP)
Viaducto Bicentenario (VB)
Atizapán - Atlacomulco (AT-AT)
Aeropuerto Internacional de Toluca (AIT)
TeleVía

Applied International Standards

The audit firm bases its verification work on the following international frameworks and regulations:

Global Reporting Initiative (GRI) Sustainability Reporting Standards

The entity's Non-Financial Information Statement was prepared in accordance with the GRI Standards.

These standards provide the framework for reporting on economic, environmental, and social topics.

International Code of Ethics for Professional Accountants (the IESBA Code):

The firm complies with this code,

which establishes the fundamental ethical principles for the accountancy profession worldwide.

International Standard on Quality Management (ISQM) 1

The firm applies this standard to its quality management system,

ensuring that its policies and procedures comply with ethical requirements and professional standards.

International Standard on Assurance Engagements (ISAE) 3000 (Revised)

The limited assurance and verification engagement was conducted in accordance with the requirements of this standard,

issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC).

Independence

The auditor’s independence is primarily guaranteed through compliance with the International Code of Ethics for Professional Accountants (the IESBA Code). The report highlights that the firm adheres to this code, which is based on the following key principles:

Integrity

Act with honesty and straightforwardness.

Objectivity

Do not allow bias, conflicts of interest, or undue influence of others to compromise professional judgement.

Professional competence and due care

Maintain professional knowledge and skills at the required level.

Confidentiality

Respect the confidentiality of information obtained.

Professional behaviour

Comply with applicable laws and regulations and avoid any conduct that might discredit the profession.

Furthermore, the application of the International Standard on Quality Management (ISQM) 1 reinforces this independence by requiring the firm to implement a control system that ensures compliance with all applicable ethical requirements and regulations.

Ownership Structure

Aleatica SAB (Aleatica Mexico) is 100% owned by Aleatica SAU, which in turn belongs to the Australian fund IFM Global Infrastructure Fund, which is managed by IFM Investors.

A pioneer in infrastructure investment, with $145 billion under management, IFM Investors promotes sustainable and ethical investment practices that benefit communities.

No executive or director of Aleatica holds shares in the company, nor are there any founding partners or shares belonging to a founding family or similar entity.

Hacia una infraestructura de movilidad más sostenible

Invitamos a empresas y organizaciones del sector de movilidad e infraestructura vial a visitar esta plataforma, en donde compartimos una hoja de ruta y herramientas de autodiagnóstico que sirven para evaluar y orientar la toma de decisiones en la adopción de criterios ASG.

Key financial figures

Item (mexican pesos)
2021
2022
2023
2024
Total revenue
36,901,645,000
43,095,376,000
40,749,550,000
46,381,158,000
Operating expenses
5,685,302,000
5,689,643,000
5,267,111,000
6,745,326,000
Employee-related expenses
 542,788,000
580,250,000 
589,501,000 
647,928,000 

Auditor's independence

The auditor’s independence is primarily guaranteed through compliance with the International Code of Ethics for Professional Accountants (the IESBA Code).
The report highlights that the firm adheres to this code, which is based on the following key principles:
Integrity
Act with honesty and straightforwardness.
Do not allow bias, conflicts of interest, or undue influence of others to compromise professional judgement.
Maintain professional knowledge and skills at the required level.
Respect the confidentiality of information obtained.
Comply with applicable laws and regulations and avoid any conduct that might discredit the profession.

Furthermore, the application of the International Standard on Quality Management (ISQM) 1 reinforces this independence by requiring the firm to implement a control system that ensures compliance with all applicable ethical requirements and regulations.