About this report

 GRI 2-2, 2-3, 2-4, 2-14

At El Puerto de Liverpool, we publish information about our operations and financial results on an annual basis. Last year, following the launch of our ESG Strategy (regarding environmental, social, and corporate governance matters) we took a leap forward, integrating related information that complies with the main international standards. This year, we decided to continue this practice to demonstrate our commitment with our different stakeholders.

The information presented corresponds to El Puerto de Liverpool, S.A.B. de C.V., as a corporate group, and to its performance from January 1 to December 31, 2022*. We report on the progress of our ESG Strategy, which is made up of relevant issues established through a materiality analysis.

We have adopted a double materiality concept, integrating both impact and financial materiality, in line with international trends. GRI Standards are based on impact materiality, while financial materiality is the basis for SASB Standards. For the first time, we comply with the TCFD Recom-mendations as well.

This data is provided by the different teams re-sponsible for implementing the ESG Strategy and are validated by the Footprint Desk.


* Excludes those companies where El Puerto de Liverpool does not have operational and/or financial control: Sfera México and Grupo Unicomer. We suggest respectively consulting the reports of their controlling entities.

Applied international standards:

This report has been prepared in accordance with the Global Reporting Initiative (GRI) Standards, including its newest universal standards GRI 1, 2 and 3, launched in October 2021. In addition, we apply the GRI Financial Services Sector Supplement, due to the specific activity developed in the Group. The GRI Standards respond to impact materiality, and are intended for the widest audience possible.

The Standards established by the Sustainability Accounting Standards Board (SASB) were also applied to the following industries: Distributors and Specialty Retailers, E-commerce and Consumer Financing. SASB Standards refer to financial materiality, and respond to information requirements, especially from investors.

We also incorporated the recommendations from the Task Force on Climate-related Financial Disclosures (TCFD), on risk management and opportunities related to climate change.

We share our progress regarding our contribution
to the Sustainable Development Goals (SDGs), a roadmap proposed by the United Nations (UN) to address major social challenges and achieve a sustainable future for all.

Identification of content:

The content of the GRI Standards, metrics of the SASB Standards and TCFD recommendations are indicated at the beginning of each.

At the end of the Report, we detail our progress regarding the SDGs, and specific indexes of the GRI, SASB and TCFD reporting standards and frameworks.