In a step forward to achieve compliance with the Sustainable Development Goals to implement a socially responsible strategy, the Ministry of Finance and Public Credit (Secretaría de Hacienda y Crédito Público, or the “SHCP”) and the National Insurance and Bonding Commission (Comisión Nacional de Seguros y Fianzas) deemed appropriate to incorporate environmental, social and governance (“ESG”) criteria in the investment and asset management decisions of insurance companies, for which purpose they issued the modification to the Unified Insurance and Sureties Regulations (Circular Única de Seguros y Fianzas or “CUSF”) 2/24, published on June 5, 2024 in the Federation’s Official Gazette.