Biodiversity accounting and natural capital in the Mexican agro industrial sector

Objective: To analyze the relationship between biodiversity and natural capital accounting practices and the sustainability of the Mexican agribusiness sector, considering the identification of natural assets, the valuation of ecosystem services, the recording of environmental impacts and the use of ecological information in decision-making. Methodology: A quantitative, non-experimental, cross-sectional and descriptive-correlational research was carried out with a sample of 180 participants linked to agro-industrial activities in Chiapas, Veracruz, Michoacán and Yucatán. The information was collected through a 24-item questionnaire with a Likert-type scale, validated by specialists and with an overall reliability of 0.93 according to Cronbach's alpha. For the analysis, descriptive statistics, Spearman correlation and multiple linear regression were applied. Results: Natural capital accounting reached a medium level, while agro-industrial sustainability presented a high level. A positive, high and statistically significant relationship was identified between both variables. The incorporation of environmental information in decision-making was the dimension with the greatest explanatory capacity, followed by the valuation of ecosystem services. Limitations were also evident in the monetary valuation and accounting record of impacts on biodiversity. Conclusions: Biodiversity and natural capital accounting contributes to the strengthening of the environmental and productive sustainability of the Mexican agro-industrial sector. Its application allows us to recognize dependencies, risks and ecosystem benefits; however, it requires standardized procedures, technical training, and greater integration of environmental information into enterprise accounting systems.