IFRS S1 and S2 in Mexico: Everything Your Company Needs to Comply in 2026
Mexico became the first country in North America to mandate ISSB standards. Your first report is due in 2026. Are you ready?
What does the CNBV require?
IFRS S2 structures climate-related disclosures around four pillars. Your report must cover all of them.
Governance
Board and management oversight of climate-related risks and opportunities. Climatta automatically generates decision records and the audit trail that assurance providers require.
Strategy
Current and anticipated climate impacts on the business model. Centralise climate scenarios, transition plans and resilience analysis in a single platform.
Risk Management
Processes to identify, assess and manage climate-related risks. Climatta connects your GHG inventory directly with your enterprise risk management framework.
Metrics & Targets
Verified Scope 1, 2 and 3 emissions, intensity ratios and reduction targets. Automate collection from ERPs, subsidiaries and suppliers with full audit traceability.
Regulatory timeline
FY2025 data collection. Companies reporting under NIF must start measuring today.
First mandatory IFRS S1/S2 report for BMV/BIVA issuers, covering FY2025 data.
Sustainability data faces the same scrutiny as financial statements. Limited assurance required by external auditors.
Highest level of assurance — equivalent to a full financial audit. Without clean data from 2025, compliance is impossible.
Your sustainability data will face the same scrutiny as your financial statements
Most Mexican companies are not ready. The numbers make it clear.
of listed Mexican companies measure Scope 1 and 2 with the correct methodology.
do not measure Scope 3 — which can represent up to 90% of their total carbon footprint.
is when auditors will review your data with the same rigour as your finances. Without preparation starting today, compliance is impossible.
Audit-ready ESG data automation
Climatta connects all your data sources and generates structured reports exactly as required by the CNBV.
Automated data collection from ERPs and subsidiaries
Connect SAP, Oracle or any ERP. Climatta extracts, normalises and validates Scope 1, 2 and 3 data from all your sources automatically.
A single auditable source of truth
Every data point has a complete audit trail: who captured it, when, and from which source. Auditors get everything in one click.
Mapped exactly to what CNBV requires
Climatta generates pre-structured reports covering all four IFRS S2 pillars, ready to submit to your auditor and the CNBV.
Every sector has its own challenges
Climatta is configured for the specific indicators of each industry.
REITs / FIBRAs
Scope 1/2/3 per real estate asset. Benchmarking against sector peers.
Manufacturing
Production and supply chain emissions. Intensity metrics per unit produced.
Retail
Consolidated data from hundreds of stores. Scope 3 from suppliers.
Food & Beverage
Water, energy, waste and emissions across the full food value chain.
Everything you need to know
Regulatory guides by sector
Find the specific IFRS S1/S2 requirements for your industry.
2025 has started. The data for your 2026 report is being collected today.
Request a demo and we'll show you how Climatta connects your data sources and generates an audit-ready IFRS S2 report.
No commitment. Personalised demo for your company in under 30 minutes.