The objective of this research is to analyze the influence of sustainability on the market value of companies within the S&P/BMV IPC. A quantitative methodology was employed, including descriptive and inferential statistical analyses, as well as multiple linear regression models, with the companies' participation in the sustainability index considered as a dichotomous variable. The results show that non-participating companies outperform those in the index on most financial ratios, except for return on equity (ROE), where the companies in the index perform better. Limitations include the analysis of a single year, highlighting the need for long-term studies. The originality of this research lies in its analysis of the relationship between sustainability and market value within the Mexican context, concluding that sustainability can have positive effects on specific financial performance metrics such as ROE.
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