Whale watching (WW) is a growing tourist activity that is at risk of becoming unsustainable. Legislation regarding WW must mitigate adverse effects on species and address the dynamics of complex systems. This study proposes analyzing this interaction using a socio-ecological resilience framework, considering both social and ecological components. Resilient governance is characterized by four features: flexibility to respond to change, adaptability, multi-level governance, and participation. The aim of this study was to assess how Mexican WW regulations contribute to the resilience of the socio-ecosystem through a literature review on compliance with the regulations and the presence of resilience elements in the regulations. Non-compliance with 12 guidelines was identified, with vessel crowding, distance, and unauthorized vessels being the most frequently reported issues. The analysis of the regulations revealed the presence of all four elements of resilient governance; however, participation is limited to certain key stakeholders, which undermines whale conservation due to non-compliance. In conclusion, the Mexican regulations contribute to resilient governance; however, to ensure whale conservation and socio-ecological resilience, it is essential that all involved parties understand their roles and actively participate in decision-making processes.