The tourism industry in Mexico is a driver of social and economic development that contributes to the growth of the regions where it has a presence.According to CNET, this industry articulates a complete network of goods and services in about 113 economic activities, promoting the value chain and a robust business ecosystem.Given the strategic importance of these economic entities in the value chain, not only of tourism activity, but of all business activities, it is a priority to accompany them in their formation and strengthening to ensure their continuity and contribution to the productive sector of our country, and of In this way, ensure that they are quickly integrated into criteria of governance, social responsibility and environmental sustainability (ESG).In Mexico, with data from the 2019 Economic Census, 99.8% of establishments fell into the category of micro, small or medium;however, and despite being one of the engines of the Mexican economy and a source of employment for thousands of families, SMEs are especially vulnerable as they do not have sufficient access to sources of financing that allow them to obtain stability and sustained growth, to overcome with it the economic fluctuations they face, such as the recent health crisis due to covid-19.It is necessary to mention that only 7% of SMEs had access to government support to face the crisis generated by confinement, according to data from the report "Perspectives of Entrepreneurship and Small and Medium-sized Enterprises 2021", of the OECD.Additionally, it is necessary to point out that in recent years there has been a greater supply of financing options for SMEs, but the credit costs they face continue to be among the most expensive in the market.So, how to influence SMEs to strengthen growth dynamics, be more attractive in terms of risk and benefit from more financing options and better conditions?The answer lies in adopting best practices to move to an institutional management process.Governance is the great challenge to break the cycle that characterizes these companies: economic units that are born, consolidate or die with their founders and always turn to the most common sources of financing made up of friends, family and suppliers.The current management models of most SMEs are in opposite directions to the trends for the granting of financing, where more and more decision makers, to mitigate the risks in the granting of credit, are giving it greater weight. to topics such as the institutionalization process and best practices within the decisions of companies to avoid inefficiencies in the operation, the lack of strategic direction, deficient processes and non-colegial decision-making.Going forward, this trend will not stop, on the contrary, sustainable green financing issues will be increasingly deepened, and those SMEs that are not capable of adapting and incorporating governance, social responsibility and sustainability criteria into their business model will be doomed. to limit their sources of financing and will run the risk of disappearing in the face of competition and lack of capital.Slowly but surely…